Accounting Professor Dr. Romi Presents Sustainability Research at International Conference
By: Trevor Bell
Assistant Professor of Accounting Dr. Andrea Romi traveled to Scotland in late August to present her research at the 26th International Congress on Social and Environmental Accounting Research (CSEAR) Conference, hosted by the School of Management at the University of St. Andrews.
During the three-day conference, Dr. Romi discussed her paper - "The Relation between Assurance Quality and Sustainability Report Restatements" - that she co-authored with Giovanna Michelon, Associate Professor of Accounting at the University of Exeter Business School. The research examined the stand-alone sustainability reports of the S&P 500 companies in the U.S. over a three year period and found that assurance quality does not enhance sustainability reporting quality (decrease restatements). These findings indicate two important issues: users are relying on information in sustainability reports that do not appear to be representative of actual firm behavior and that problem is not diminished in the presence of assurance, as theory would predict.
Dr. Romi was able to convey both the academic and practical implications of these findings to approximately 70 academics, practitioners and researchers who focus on teaching, research, theory and practice of social, environmental and sustainability accounting and reporting.
"This group of individuals examines a wide spectrum of social and environmental issues through an accounting lens," Dr. Romi said. "It's a unique niche, and presenting my research was an exciting opportunity."
Dr. Romi was selected as one of only a few sustainability researchers from North America. Additionally, she is highly involved with CSEAR and sits on their Scientific Committee. For more information regarding the conference or her research, email Dr. Romi at email@example.com.This supports the efforts outlined in the Rawls College of Business Strategic Plan. Learn more about the LEADER 2020 Strategic Plan and follow our progress on Twitter at #RawlsLeads.
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