Parallel Sessions 1

Saturday November 10, 2012

13:00 14:30

Room 201 Financial Accounting and Reporting 1

1

Executive Compensation Portfolio Sensitivities and the Cost of Equity Capital

Cameron Truong, Yang Yang Chen, and Madhu Veeraraghavan

An Examination of the Relationship between Earnings Quality and Corporate Social Performance:
Evidence from Japan
Zhaoyang Gu, Keiichi Kubota, and Hitoshi Takehara

Management Earnings Guidance and Stock Price Crash Risk

Sophia J. W. Hamm, Edward X. Li, and Jeffrey Ng

Room 102 International Accounting 1

1

Do Rating Agencies Value Accounting Conservatism? International Evidence

Vincent Y. S. Chen, CS Agnes Cheng, Alfred Loh, and Bin Miao

Split Share Structure Reform and Earnings Informativeness in China

Haiyan Jiang and Ahsan Habib

An Empirical Examination of Factors Contributing to the Adoption of IFRS in Developing Countries

Aria Farahmita

Room 103 Auditing and Internal Control 1

1

Audit Firms Client Portfolio Management Decisions: Does Industry Expertise Matter?
Chan-Jane Lin and Yu-Ting Hsieh

Auditors Judgment and Decision Making on Accounting Estimates: The Effects of Estimation Uncertainty,
Fraud Risk, Experience, and Skepticism
Hironori Fukukawa and Hidetoshi Nakamura

The Determinants of Internal Controls System and Audit Quality-Evidence from JapanMasumi Nakashima, Shinya Okuda, Takashi Sasaki, and Ryosuke Nakamura

Room 105 Managerial Accounting

1

An Empirical Assessment of Interactive Use of Performance Measurement System, Organizational

Learning and Firm Performance
Yuliansyah and Roni Budianto

Human capital in Islamic Finance Organization

Amrizah Kamaluddin, Nawal Kassim, and Tatik Mutamimah

Monetary Incentives, Task Attractiveness, Effort, and Task Performance: An Experimental Evidence
Muhammad Syam Kusufi and Mahfud Sholihin

Room 106 Capital Market and Corporate Finance 1

1

Ownership Structure and Management Earnings Forecasts-Evidence from JapanSeiya Tokoro and Kyoko Nagata

The Effect of Board Characteristics, Audit Committee, Audit Quality, and Bank Monitoring Quality on IPO
Underpricing Level: Evidence from Indonesian Listed Firms
Amanda Ratna Rahmida and Ancella Anitawati Hermawan

Tunneling through Earnings Management in Stock for Stock Mergers

Yasuharu Aoki, Pascal Nguyen, Mikiharu Noma, and Kensuke Yabe

Room 107 Governmental Accounting

1

Developing a Measure of Local Government's Financial Condition

Irwan Taufiq Ritonga, Colin Clark, and Guneratne Wickremasinghe

Government Control of State-Owned Enterprises (SOEs)

Rahayu Puspasari and Robert Evans

Room 108 Financial Accounting and Reporting 2

1

Personality as a Moderator of Relationship between CEOs Perception on Compensation and CEOs

Desire to Leave Company Voluntarily
Lindrianasari Amsir Saidi, Jogiyanto Hartono, Supriyadi, and Setiyono Miharjo

Accounting Conservatism and Family Business: Evidence From Malaysia

Kamarul Bahrain Abdul-Manaf, Noor Afza Amran, and Ayoib Che-Ahmad

Enhancing Corporate Governance Structure for Greater Voluntary Disclosures: Malaysian Evidence
Poh-Ling Ho and Chai-Lee Goi

Parallel Sessions 2
Saturday November 10, 2012

14:45 16:55

Room 201 Financial Accounting and Reporting 3

1

The Influence of State versus Private Ownership, and Related Party Transactions, on Firm Performance:
Evidence from Chinese Listed Firms
Philip R. Brown, Yezhen Wan, and Leon Wong, University of New South Wales

Disagreement on Information Risk to the Sensitivity of Stock Liquidityv

Hawfeng Shyu

Accounting Conservatism and Firm Characteristics

Yasuhiro Ohta

The Interaction between Aggressive Accounting System Choices and Hidden Actions
Yutaro Murakami, Yasuhiro Ohta, and Shinya Okuda

Room 102 Financial Accounting and Reporting 4

1

The Effect of Board Characteristics and Audit Committee Existence on Earnings Quality of State-Owned
Enterprises
Galuh Nur Adinda and Ancella Anitawati Hermawan

Is Management Compensation Forward Looking in Family Firms? : The Association between Corporate
Future Performance and Current Management Compensation in Korean Family Firms
Kyung Tae Lee and Jungmin Yoo

Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
Masahiro Enomoto, Fumihiko Kimura, and Tomoyasu Yamaguchi

Earnings Management in Developing Countries: Iranian Listed Companies

Jamal Roudaki

Room 103 Auditing and Internal Control 2

1

Audit Risk Model for Audit of Internal Control over Financial Reporting
Hiroshi Uemura

The Competitive Pricing of Audit Services in a Non-Big 4 Market

Masoud Azizkhani, Greg Shailer, and Gary Monroe

Auditors Tenure and Going Concern Opinion: Japanese Evidence

Yoshihiro Machida and Takatoshi Hayashi

The Analysis of the Effect Ultimate Controlling Ownership to the Firm Value and the Effectiveness of the
Board of Directors and Audit Committees
Pratomo Wibowo and Vera Diyanty

Room 105 Tax Accounting

1

A Study on the Impacts of Family Members Empowerment on Earnings Management and Tax Avoidance
in Family Business
Yun-Sung Koh, Seun-Young Park, and Jong-Soo Han

The Impact of Corporate Governance to Tax Management

Bernad Hasiholan and Dwi Martani

Proposing a Tax Education Blueprint for Non-Accounting Curriculum

Ming Ling Lai, Yaacob Zalilawati, and Mahat Mohd Amran

Room 106 Capital Market and Corporate Finance 2

1

Quality of Accounting Disclosures by Family Firms in Japan

Takashi Ebihara, Keiichi Kubota, Hitoshi Takehara, and Eri Yokota

An Empirical Study about Accruals Quality and Price Synchronicity in Iranian Listed Companies
Hossien Fakhari and Mehdi NoorNejad

Dividend Payout Policy in Malaysia

Chong Boon Siew, Mohamad Jais, Bakri Abdul Karim, and Azlan Zainol Abidin

A Takeover Case in Turkey; Two-Step Leveraged Buyout

Recep Pekdemi, Ayca Zeynep Suer, and Melis Ercan

Room 107 Accounting Education

1

Students Motivation to Study Accounting Subjects: Difference between Japan and Indonesia
Masako Saito, Sekar Mayangsari, and Kazuo Hiramatsu

The Academic Performance of Diverse Learners: A Case Study of First Year Accounting Students in New
Zealand
Lin Mei Tan and Fawzi Laswad

University Graduates Employability for the Position of Entry-Level Auditors: Perspectives of Employers,
Auditors, Lecturers and Students
Teck-Heang Lee, Yet-Mee Lim, Ching-Seng Yap, and Chui-Ching Ling

Oral Communication Apprehension among Accounting Students during Industrial Training

Hashanah Ismail and Badriyah Minai

Room 108 Financial Accounting and Reporting 5

1

Study on the Impacting Factors of Inventory Devalue Provision and the Relationship between Inventory
Devalue Provision and Earnings Management
Guo Wei, Cao Xia, and Liu Minjie

[Paper Withdrawn]
2

Corporate Governance Practice and Bank Performance: Empirical Evidence from Indonesia
Cynthia A. Utama and Haidir Musa

Accounting Fundamentals and Variations of Stock Price: Methodological Refinement with Recursive
Simultaneous Model
Sumiyana and Zaki Baridwan

Do Technical Analysis Signals Before Earnings Announcements Date Absorb Price Reactions?
Dedhy Sulistiawan and Jogiyanto Hartono

PhD Sessions
Saturday November 10, 2012

17:10 18:30

Room 201 Financial Accounting and Reporting 1

1

How does Multiple Impairment Loss Reporting Affect Earnings Informativeness?

Tomoaki Yamashita

The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment

Kazunori Miwa

Room 102 Financial Accounting and Reporting 2

1

Income Smoothing and the Cost of Bank Loans: The Effect of Information Generated by Banks
Yusuke Takasu

Fair Value of Defined Benefit Obligations in Japan

Eriko Kasaoka

Room 103 Financial Accounting and Reporting 3

1

The Determinants of Impaired Long-Lived Asset Write-offs: Evidence from Japan

Keishi Fujiyama

Institutionalization of Competitive Tendering in Budgetary Governance of Public Services: Settling

Accountability Dilemmas?
Jean C. Mutiganda

Room 105 International Accounting 1

1

The Antecedents and Effects of the IFRS Diffusion in Developing Countries: Evidence from ASEAN
Lasmin Lasmin

The Effects of IFRS Adoption on Accounting Quality: Early Evidence in Korea

Soon-Young Ha

Room 106 International Accounting 2

1

Contextual Issues of Global Convergence of Financial Reporting: the Case of Indonesia

Dewi Fatmawati

Contextual Issues of the Convergence of International Financial Reporting Standards: the Case of China
Xinyun Miao

Room 107 Auditing and Internal Control

1

Auditor Conservatism in Going-Concern Opinion and Auditor Switching: Evidence from Japan
Ayami Sakai

The Effectiveness of Mandatory Audit Firm Rotation: An Empirical Evidence from South Korea
Hyoungjoo Lim

Room 108 Managerial Accounting/Financial Accounting and Reporting

1

Effect of Information Frame to Individual and Group Decision Making in Hypothetical versus Real Setting
Fitria Husnatarina

Value Relevance of Reserves in Extractive Industry: the Case of Indonesia

Eliza Fatima Nasution

Room 104 International Accounting 3

1

The Impact of Adoption International Financial Reporting Standards on Earnings Management

Sri Suryaningsum

Parallel Sessions 3
Sunday November 11, 2012

09:00 10:30

Room 201 Financial Accounting and Reporting 6

1

What is badwill? Theory and Practice

Clemence Garcia

Stakeholders Representation in Domestic Accounting Regulation: Less Technocracy for More

Accountability?
Clemence Garcia

The Relationship between the Structure and the Performance of the Accounting Standard-Setter: In the
Case of FASB from 1973 to 2010
Kensuke Ogata

Room 102 International Accounting 2

1

Contextual Issues of Global Convergence of Financial Reporting: the Case of Japan

Noriyuki Tsunogaya, Andreas Hellmann, and Simone Domenico Scagnellin

On the Definition and Measurement of Book-Tax Conformity

Erlend Kvaal and Christopher Nobes

Discussions on Equity Theories in Islamic Accounting Literature: Is There Any Contribution to Work on
Classification of Elements?
Aprilia Beta Suandi

Room 103 Auditing and Internal Control 3

1

Audit Exemption in Malaysia: A Study on the Clients Level of Acceptance

Yusarina Mat-Isa, Zuraidah Mohd-Sanusi, Mazurai Mohamed, and Teck-Heang Lee

Conversations with Inmate Accountants: Fraud Motivation and Opportunity

Steven Dellaportas

Reputation of Big4 and Market Premium -Evidence from Korea MarketIn-Man Song, Yeon-Hee Park, and Sung-Jin Park

Room 105 Financial Accounting and Reporting 7

1

The Usefulness of Other Comprehensive Income Items in Japan

Mioko Takahashi and Leon Wong

Audit Committee Effectiveness and the Value Relevance of Net Income and Cash Flow from Operations:
Evidence from Indonesian Listed Firms
Alvin Chandra and Ancella Anitawati Hermawan

Investors Reaction to the Disclosure of Management Guidance Information in Earnings Announcements

Sri Wahyuni and Jogiyanto Hartono

Room 106 Capital Markets and Corporate Finance 3

1

Market Liquidity and Bank-dominated Corporate Governance: Evidence from Japan

Hideaki Sakawa, Masato Ubukata, and Naoki Watanabel

Advertising and Stock Turnover: Some Evidence on the Role of

Corporate Governance and Information

Asymmetry
Yee-Boon Foo, Ferdinand A Gul, and Yik-Pui Low

Market Manipulation by Dissemination of Rumors: Evidence from Indonesia

Dewa Gede Wirama and I Gusti Bagus Wiksuana

Room 107 Financial Accounting and Reporting 8

1

Determinants of Earnings Opacity: Evidence from Indonesian Public Companies

Zuhrohtun and Zaki Baridwan

Managerial Ownership, Accounting Conservatism, and Cost of Debt

Muhamad Safiq and Widyahayu Warmmeswara Kusumastati

The Impact of Corporate Governance on Timeliness of Reporting: Evidence from Indonesia

Siti Rochmah Ika and Ari Kuncara Widagdo

Room 108 Social Environmental Accounting 1

1

Sustainability Reporting Based on Global Initiative Reporting Format: Determinant in Listed Company in
Indonesia Stock Exchange
Wiwik Utami

A Mathematical Approach for Information Disclosure and an Application to Establishment of the

Regulatory System for Safety Management
Tadao Suzuki, Kenji Shiba, and Masumi Nakashima

Parallel Sessions 4
Sunday November 11, 2012

10:45 11:45

Room 101 Financial Accounting and Reporting 9

1

The Impact of Property Rights Institutions on Banks Performance Across Countries

Walaa Wahid Elkelish and Jon Tucker

Financial Reporting in the Light of Systems Approach and Social Sciences Methodology
Wojciech A. Nowak

Room 102 Financial Accounting and Reporting 10

1

Qualitative Characteristics of Key Financial Data: A Preliminary Study

Norhani Aripin

Malaysian Distress Companies: Financial and Corporate Governance Factors

Zulridah Mohd Noor and Takiah Mohd Iskandar

Room 103 Auditing and Internal Control 4

1

Audit Frim Industry Specialization and the Value Relevance of Fair Value Hierarchy Information: Evidence
From Closed-end Mutual Funds
Charles P. Cullinan and Xiaochuan Zheng

The Impact of Auditor Specialization, Audit Tenure, and IFRS Implementation on Audit Report Lag:
Indonesian Case
Abraham Christo Lumban Batu and Fitriany Amarullah

Room 105 Accounting History

1

Auditors in Japan: An Evolving Profession

Jeanne H. Yamamura and Michimasa Satoh

Analysis of the Reasons for Classifying Minority Interest as Liabilities on the Consolidated Balance
Sheets in 1920s
Masako Futamura and Akihiro Noguch

Room 106 Capital Markets and Corporate Finance 4

1

Cross-Border Acquisitions of State-Owned Companies: Empirical Evidences from Indonesia after the
1997/1999 Asian Crisis
Mohamad Guedono and Lina Anatan

Mass Media Effects on Stock Market Liquidity: Television Broadcasting Evidence from Japan
Hiroyuki Aman, Norihiro Kasuga, and Hiroshi Moriyasu

Room 107 Hospital Accounting

1

Earnings management of National Hospitals: From the View of Distribution

Shin Tanaka

Development of Patient-Oriented Costing System by Function Tracing

Masayuki Tanaka, Tetsuya Otsubo, Kenshi Hayashida, Jason Lee, and Yuichi Imanaka

Room 108 Social Environmental Accounting 2

1

Analysis of Social Responsibility Disclosure in Islamic Banks: Full Islamic Banking System and Dual
Banking System
Widya Gustifaurina, Inten Meutia, Emylia Yuniarti, and Dewi Rina Komarawati

Environmental Accountability and Disclosure from a Functionalist Perspective

Jeffrey Faux

Room 201 Financial Accounting and Reporting / Managerial Accounting

1

Do Government Grants Increase the Financial Performance of Beneficiary firms? Evidence from Italy
Alessandro Mura, Milena Serra, and Laura Mulas

A Survey of Methodological Approaches Utilised in Contemporary Management Accounting Research

Jason Harris and Chris Durden