International Conference on Contemporary Research in Accounting, Finance and Taxation

CRAFT 2019

Transparency and reporting: measurement, determinants and implications

28-29 October 2019, Hammamet, Tunisia

The 2019 International Conference on Contemporary Research in Accounting, Finance, and Taxation (CRAFT 2019) will be held in Hammamet, Tunisia on October 28th and 29th, 2019. The Conference is a unique opportunity to discuss recent issues in accounting, finance, and taxation. It is organized by the Tunisian Association of Studies in Accounting, Finance, and Taxation (ATEC2F) with its partners: the Faculty of Economic Sciences and Management (FSEGT, Tunis EL-Manar University), the Higher Institute of Finance and Taxation of Sousse (ISFFS, Sousse University),the research unit "Finance Accounting and Taxation" (FCF) and the research laboratory "Corporate Governance, Applied Finance and Auditing" (GEF2A).


The conference organizers are delighted to invite the submission of both theoretical and empirical papers relating to the transparency and reporting.

Transparency is a key determinant in decision-making process. Increasing changes in business and capital market environment require more transparency and relevant reporting.

At the firm level, evidence indicates that the usefulness of financial reports has been deteriorating over time and they have been proven to be quite useful when assessing firm’s investment on specific areas such as social responsibility, innovation, tax activities and governance.

Local and International accounting setters have introduced new standards to enhance transparency in corporate reporting. Regulatory authorities in several countries have converged their national system to cope with international standards. Research enquiries argue that financial reporting’s usefulness can be enhanced with global accounting standards and enforcement of voluntary disclosures. In this field, current research has generated a number of useful insights and yet, many fundamental questions remain unanswered.

Scope and list of subjects for CRAFT 2019

The conference aims to address key questions of interest to academics and practitioners such as:

• IFRS and corporate reporting quality

• Corporate reporting reliability

• Integrated reporting

• Reporting and tax aggressiveness

• Governance and reporting

• Tax reporting

• Reporting on Corporate social responsibility

• Reporting and impression management

• Corporate Reporting and financial market

• Transparency and public accounting

• Narrative and discretionary reporting

• Digital Reporting

CRAFT 2019 will select a number of the best-accepted papers at the conference for publication in a special issue of the "Journal of Financial Reporting and Accounting" (Emerald insight).

Authors of best qualitative research will receive a free license to use the Sphinx software.

Important dates and deadlines

• Deadline for Abstract Submission

May 31st 2019

• Notification of Acceptance

June 15th 2019

• Deadline for Full version of the paper

July 31st 2019


The conference will accept abstracts up to 500 words. Authors can submit their abstracts or full papers in PDF format either in English, in French or in Arabic on:

The complete version of the manuscript should include the following information: title, name(s) of the authors, abstract, keywords, JEL classification, e-mail address for each author and complete address for the corresponding author.

For more information: or


Early registration fee
(Before September 1st 2019)

After September 1st 2019

Tunisian Students

320 TND

380 TND

Tunisian professors

380 TND

450 TND

Tunisian professionals

500 TND

600 TND

Foreign Students

250 EUR

300 EUR

Foreign Professors

300 EUR

350 EUR

Registration fees include access to all sessions, conference materials including the program and abstracts. It covers daily breaks, breakfast, two lunches, one dinner and accommodation for one night in a Hotel at Hammamet, Tunisia.


Honorary Chair
Jean-Luc ROSSIGNOL, Ministry of Education and Ministry of Higher Education, Research and Innovation, France

General Chair
Mounira HAMED SIDHOM, FSEGT, Tunis El Manar University, Tunisia

Conference Chairs
Mouna GUEDRIB, FSS, University of Sfax, Tunisia
Ines MENCHAOUI, ISFFS, University of Sousse, Tunisia

Technical Program Chairs
Nadia LOUKIL, ISCCB, University of Carthage, Tunisia
Zouhaira KHELIL, FSEGS, University of Sfax, Tunisia
Mongi LASSOUED, ISFFS, University of Sousse, Tunisia
Sana TEBESSI, ISCAE, University of Manouba, Tunisia
Dorra TALBI, Saudi Electronic University, KSA

Organizing Committee Chairs
Wissem HAKIRI, FSEGT, University of Tunis El-Manar, Tunisia
Basma CHOUCHANE, ISFFS, University of Sousse, Tunisia
Chedia HEDFI, FSEGT, University of Ibn Khaldoun, Tunisia
Sarra TROUDI, ISFFS, University of Sousse, Tunisia
Naoufel LIOUANE, ISFFS, University of Sousse, Tunisia
Ines GHARBI, FSEGT, University of Tunis El-Manar, Tunisia


  • Abdelwahed OMRI, University of Tunis, Tunisia
  • Wyème BEN MRAD DOUAGI, University of Tunis El-Manar, Tunisia
  • Mohamed Ali OMRI, University of Northern Border, KSA
  • Mounira HAMED SIDHOM, University of Tunis El-Manar, Tunisia
  • Mohamed Ali ZARAI, University of Al-baha, KSA
  • Nadia LOUKIL, University of Carthage, Tunisia
  • Hasna CHAIBI, University of Tunis El-Manar, Tunisia
  • Khaled HUSSAINEY, Business School of Portsmouth, UK
  • Jean-LUC ROSSIGNOL, Ministry of Education and Ministry of Higher Education, Research and Innovation, France
  • Philippe DESBRIERES, University of Burgundy, France
  • Mohamed Naceur AZAIEZ, University of Tunis El-Manar, Tunisia
  • Chedly BACCOUCHE, University of Manouba, Tunisia
  • Adel BOUBAKER, University of Tunis El-Manar, Tunisia
  • Ouidad YOUSFI, University of Montpellier, France
  • Hussein ABDOU, University of Central Lancashire, UK
  • Margène GANA, University of Carthage, Tunisia
  • Hassan YAZDIFAR, University of Salford, UK
  • Fadi ALKARAAN, University of Lincoln, UK
  • Dorra HMAIED MEZZEZ, University of Carthage, Tunisia
  • Salma DAMAK AYADI, University of Carthage, Tunisia
  • Abdelsalam Ali KABLAN, University of Benghazi, Lybia
  • Jamel Eddine HENCHIRI, University of Gabes, Tunisia
  • Tarek ABDELFATTAH, Portsmouth of University, UK
  • Meriem BELLOUMA, University of Carthage Tunisia
  • Manel HEDRICH, University of Carthage, Tunisia
  • Imen KHANCHEL, University of Manouba, Tunisia
  • Hafez ABDO, University of Sheffield Hallam, UK
  • Faten LAKHAL, Sousse University, Tunisia
  • Emna BOUMEDIEN, University of Manouba, Tunisia
  • Hichem KHLIF, University of Sfax, Tunisia
  • Basil AL-NAJJAR, University of Huddersfield, UK
  • Anis BEN AMAR, University of Sfax, Tunisia
  • Jean Pierre VIDAL, University of Montreal, Canada
  • Houssem BOUZGARROU, University of Sousse
  • Adel BOUKROUH, EHEC Alger, Algeria
  • Neila BOULILA TAKTAK, University of Carthage, Tunisia
  • Aly SALAMA, University of Newcastle, UK
  • Badr HABBA, University of CADI AYYAD Marrakech, Morocco
  • Mohamed SHERIF, University of Heriot-Watt, UK

Conference Program

Coming Soon

Keynote Speakers

Keynote Speaker 1: Professor Khaled Hussainey

Professor Khaled Hussainey

Khaled Hussainey is a Professor of Accounting & Financial Management at the University of Portsmouth. He has published more than 100-refereed papers in academic journals and international conference proceedings. He has a rapidly growing research reputation around his principal research area concerned with corporate narrative reporting. He has been awarded the prestigious 2007 Best Paper Award of the British Accounting Review for his paper “Loss firms’ annual report narratives and share price anticipation of earnings” and the prestigious 2012 Best Paper Award of the Journal of Risk Finance for his paper “Revisiting the capital structure puzzle: UK evidence”. His publication appears top-quality journals such as Accounting and Business Research, British Accounting Review, International Review of Financial Analysis; Journal of Accounting and Public Policy, Review of Quantitative Finance and Accounting and Journal of International Accounting, Auditing, and Taxation. He is a Co-Editor-in-Chief of JFRA and Associate Editor of JAAR and IJAAPE.

Keynote Speaker 2: Professor Jean LUC ROSSIGNOL


Jean-Luc Rossignol has a PhD in Management Sciences in 2000 and qualified to direct research since 2008. He has been Associate Professor in Management Sciences at the University of Franche-Comté (2000-2016). Jean-Luc ROSSIGNOL is a General Inspector of the Administration of National Education and Research (IGAENR), Ministry of Education and Ministry of Higher Education, Research and Innovation, FRANCE.

He was a General Secretary of the AFC from 2003 to 2007. He was also the founder of the international conference "Taxation, Law and Management" and member of the organizing committee in six editions from 2008 to 2016.

His research interests are the the relationship between tax law and management sciences and the analysis of corporate tax and accounting policies, corporate tax governance, corporate tax risk, tax ethics and tax reporting.

Keynote Speaker 3: Professor Philippe DESBRIERES


Philippe DESBRIERES is a Professor of Management Sciences. He teaches at the University of Burgundy. After many local and national academic positions, he founded and is head since 2016 of the DGEP Doctoral School in “Law, Economics, Management and Political sciences”, Université de Bourgogne-Franche Comté.

He works on many Research topics in Finance and management, such as Entrepreneurial Finance, Corporate Finance & Governance. He is also the author of numerous publications and book chapters in that fields.





Ladies and Gentlemen, We would like to warmly welcome you to this conference, which is organized to facilitate the exchange between researchers.


Ladies and Gentlemen, We would like to warmly welcome you to this conference, which is organized to facilitate the exchange between researchers.


The Tunisian Association of Studies in Accounting, Finance and Taxation