Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

The 2016 International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) is held in Tallinn, Estonia, from December 8 to 9, 2016. The conference is organized by the Department of Accounting, Tallinn University of Technology, Estonia. As the premier Accounting conference in Estonia, the conference will be attended by accounting researchers and professionals across Estonia and the whole Europe.

ICAAT 2016 proceeding will collect the comprehensive knowledge on accounting, auditing and taxation. All the accepted papers have been submitted to strict peer-review by 2 expert referees, and selected based on originality and significance for the purpose of the conference. The conference program is rich of presentations of selected papers and additional late-breaking contributions. We sincerely hope that the conference would not only show the participants a broad overview of the latest research results on related fields, but also provide them with a significant platform for academic connection and exchange.

The International Scientific Committee members have been working very hard to meet the deadline of review. The final conference program consists of 49 papers divided into 5 sessions: Financial Accounting and Reporting, Financial Analysis, Taxation, Accounting and Business History, Managerial Accounting and Cost Management. For this year, we had 67 submissions. It must be stressed that the review process does not aim to provide a full review of the papers submitted in a way that is expected when we submit papers to scientific journals. Hence, the comments the authors receive are an expert, unbiased opinion based on their experience. The reviewers are high qualified experts who do their work on a voluntary basis and are not compensated in any way. The proceedings will be published in a volume by Atlantis Press.

We would like to express our sincere gratitude to all the International Scientific Committee members and organizers for their hard work, precious time and endeavor preparing for the conference. Last but not least, we would like to thank each and every of the authors, speakers and participants for their great contributions to the success of ICAAT2016.