Papers Being Presented at the 2008 AFAANZ/IAAER Conference
373 Balasingham Balachandran, Arifur Khan
Managerial share ownership and operating performance: New evidence
565 Janice Hollindale, Pamela Kent, Ray McNamara
Auditor Orientation, Strategies, and Tactics in Audit Negotiations
315 Cameron Nichol, Mary Kerstjens, Kim Watty, Xin Yu
Evaluating student feedback on ungraded assessment to improve student learning in a first year accounting course
391 Margaret Anne Abernethy, Simon James Bell, Axel Klaus-Dieter Schulz
Translating Organizational Learning into Performance: The Role of Management Control
455 Anne Abraham
Teaching accounting using student-centred pedagogy: A blended learning versus a traditional approach
554 Carol Adams, Sarah Yang Spencer, Prem Yapa
The mediating effects of environmental information system on organisation's environmental commitment and performance: Evidence from Australia
387 Pat Addison, Ying Han Fan, Glennda Scully, Gordon Woodbine
The Impact of Chinese Auditors’ Values on their Ethical Decision-making
435 Walter Aerts, Ann Tarca
The effect of institutional setting on attributional content
353 Mohammad Al-Shboul
Does the Combined Use of Financial and Operational Hedging Reduce Foreign Exchange rate Exposure?
407 Kristen Anderson, Robert Faff, Alan Ramsay, Kerrie Woodhouse
A Piecewise Linear Model of the Persistence and Pricing of Free Cash Flows and Accruals in Australia
459 Norhani Aripin, Grantley Taylor, Greg Tower
The determinants of financial ratio disclosures and quality: Australian evidence
515 Neal Arthur, Marco Chen, Robert Czernkowski
The Persistence of Cash Flow Components into Future Earnings
528 Angelo Aspris, Alex Frino, Andrew Lepone
The Effect of Market Maker Competition in an Electronic Limit Order Market: Evidence from the Australian Equities Options Market
334 Mohammad Bagherpour, Gary Monroe, Greg Shailer
Auditor Switching in an Emerging Market for Auditor Services
585 Gianna Bairstow, Paul Brown, Roman Lanis
The Impact of Incentive Types on Organisational Performance in Anglo Cultures: A Reply to Drake, Haka and Ravenscroft (1999)
505 Max Baker
Re-conceiving Managerial Capture
514 Balasingham Balachandran , Chandra Krishnamurti , Berty Vidanapathirana
Dividend Reductions and Signalling in an Imputation Environment:Some New Evidence
344 Maria Balatbat, Robert Czernkowski, Fei Lu
The reform of split share structure in China and its effects on the capital market: An empirical study
386 Maria Balatbat, David Carmichael
Sensitivity to one or more investments in DCF Analysis with Uncertainty
332 Amanda Ball, Rob Gray, Markus J. Milne
Wither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and the Institutionalization of Corporate Sustainability Reporting.
346 Sohnke Bartram, Philip Brown, Janice How, Peter Verhoeven
Agency Conflicts and Corporate Payout Policies:
321 Rachel Baskerville, Carolyn Cordery, susan ngan
Internet pathways for stakeholder engagement and accountability: universities in the United Kingdom and their donors
380 Jane Baxter, Linda English
USING CONTRACTS TO GOVERN HYBRID PUBLIC-PRIVATE PARTNERSHIPS: A CASE STUDY OF AUSTRALIAN PRISONS
615 Peter Baxter, Marie Kavanagh
What turns students on to Accounting? Is it a matter of perceived image and personality?
398 Jean Bedard, Lynford Graham
Archival Evidence on Processes and Outcomes of Internal Control Assessment
312 Wendy Beekes, Philip Brown
On the Timeliness of Price Discovery
462 Mark A. Bliss, Ferdinand A. Gul, Abdul Majid
Does Stronger Corporate Governance Mitigate the Audit Risks Associated with Politically Connected Firms
405 Gregory Boland, Wei MINGHAI, Satoshi Sugahara, Naohiro Urasaki
The effect of students’ ethics learning experiences to develop ethical reasoning abilities: A comparative study between Japanese and Chinese students
602 Peter Booth, David Brown, Teemu Malmi, Prabhu Sivabalan
Organisational characteristics, alternative reasons to budget and two budget forms
337 Nicola M Bourke, Ian Eggleton, Karen Van Peursem
Corporate Governance and Fraudulent Reporting: Relationships Examined
501 Jenni Boys
Forensic Accounting in New Zealand: Exploring the gap between education and practice.
372 Michael Bradbury, Jill Hooks
Ownership and performance in a lightly regulated non-competitive operating environment
563 Michael Bradbury, Demetris Christodoulou
The Choice of Financial Year End and Implications for Empirical Research
323 Albie Brooks, Judy Oliver, Yi Wang
Antecedents and Performance Outcome of Board Independence: Australian Evidence
500 Alistair Brown, Ling Mei Cong, Greg Tower, J-L.W. Mitchell Van der Zahn
S-Share and H-Share Firms - Two Smart Rats or Merely Three Blind Investors?
360 David Brown, Emma Petroulas, Heidi Sundin
Management Control Systems and Generational Differences: An Exploratory Case Study of a Professional Services Firm
493 David Brown, Nicole Sutton
Management Control Systems in Enabling University Research Performance
413 Philip Brown, Wendy Hsu
Shareholder Litigation and the Timeliness of Price Discovery
538 Philip Brown, Andrew Ferguson, Sam Sherry
Investor Behaviour in Response to Australia's Capital Gains Tax
445 Steven Cahan, Paul Chaney, Debra Jeter, Wei Zhang
Analysts and Audit Quality: Analysts’ Forecasts
536 John Campbell, Jonathan Heales
Impact of Telework on Work Practices in Accounting
559 Peter Carey
The Benefit Small and Medium Sized Enterprises Derive from External Audit
548 Tyrone Carlin, Cuong Duc Pham
SOME EVIDENCE ON THE FINANCIAL CONSEQUENCES OF PRIVATISATION IN A TRANSITIONAL ECONOMY CONTEXT
539 Elizabeth Carson, Jessica Huang
The Impact of the Demise of Arthur Andersen on the US, UK and Australian audit markets: A Comparative Analysis
350 Hsihui Chang, Jengfang Chen, Chunli Tsai, Yanjie Yang
IT Capital Accumulation and Productivity Growth in Public Accounting Firms
503 Sandra Chapple, Lee Moerman, Kathy Rudkin
Customer Loyalty Programmes: IFRIC13 and the ambiguities of revenue recognition
527 Charlene Chen
The value of the consensus and timeliness in markets with few analysts: evaluating analyst forecast accuracy in Australia
352 Charles J.P. Chen, Xijia SU, Xi Wu
Continued Partner-Client Relation and Financial Reporting Quality
588 Tai Yuan Chen, Kai Wai Hui, Matsunaga Steve, Yong Zhang
Empirical Evidence on the use of Long-Term Incentive Plans
576 Tzu-Hui Debby Chen, Bruce Gurd, Helen Thorne
The Influence of National Culture on Learning Organizations and Strategic Performance Measurement Systems: A Study of Australia and Taiwan
555 Vincent Chen, Samuel Tiras
‘Other Information’ as an Explanatory Factor for the Market Reactions to Firms’ Meeting or Beating Analyst Forecasts
417 Chia-Ling Cheng, Kieran James, Fan-Hua Kung
Is accounting conservatism more pronounced for Chinese companies cross-listed on an overseas exchange?
449 Vincent Chong, Rindah Suryawati
De-escalation strategies: The impacts of job rotation and monitoring control on managers’ project evaluation decisions
433 Frances Chua, Asheq Rahman
Institutional Pressures and Ethical Reckoning
377 Demi Chung
Public Private Partnerships in Transport Infrastructure: Past, Present and Beyond
464 Victoria Clout
Investigating the Relationship between Market Values and Accounting Numbers for 30 Selected Australian Listed Companies
485 Les Coleman, Krishnan Maheswaran, Sean Pinder
Managerial Perspectives on Corporate Finance Decisions
318 Paul Collier, Cathy Knight
Cost estimation in the automotive industry: a case study of the erosion of a dynamic capability
594 James Conover, Sean Gordon
Are Either Investment Banks or Key IPO Insiders IPO Monitors?
429 Teresa Conover, Xiang Liu
The Value Relevance of Key Accounting Information for Biotech Firms at IPO: A Test on Assets, Cumulative R&D Expenses and Cumulative Losses
306 Jeff Coulton, Andrew B. Jackson, Yuji Nagasawa
The Timing of Real Activities-Based Earnings Management
603 Ken Crofts
The accountability chameleon in the 21st century. Has it changed its colours?
473 Sue Crowe, Tracy Cui, Elaine Evans, Sue Wright
HAVE THE OBJECTIVES OF THE ASX RECOMMENDATIONS ON GOOD CORPORATE GOVERNANCE BEEN ACHIEVED?
399 James Cummings, Alex Frino
Tax effects on the pricing of Australian stock index futures
490 Lorne Cummings, Maria Dyball, Hua Yu
ADOPTION OF THE CONCEPT OF A BALANCED SCORECARD WITHIN NSW HEALTH AND HUNTER NEW ENGLAND HEALTH: AN EXPLORATION OF STAFF ATTITUDES
495 Raymond da Silva Rosa, Dane Etheridge, H.Y. Izan
Director interlocking: What we know and what we are yet to learn
347 Nicholas Davis
A review of Habermasian research in accounting
475 Charl De Villiers, Chris Van Staden
Environmental Accountability: A Shareholder Requirement?
504 Charl De Villiers, Chris Van Staden
Is ethical investing big enough to notice?
378 Laura de Zwaan, Jenny Stewart, Nava Subramaniam
Enterprise Risk Management and Audit Committees: Implications for Internal Auditor Objectivity
447 Craig Deegan, Muhammad Islam
Media pressures and corporate disclosure of social responsibility performance: A case study of two Global clothing and sports retail companies
607 Craig Deegan, Geoff McDonald, Sharron O'Neill
Reporting Occupational Health and Safety KPIs in Accordance with the GRI: Might the facts suggest a fiction?
557 Steven Dellaportas, Jonathan Langton, Brian West
Financial Reporting and Accountability in Charitable Organisations
430 Shane Dikolli, William Mayew, DJ Nanda
Earnings Surprises and Uncertain Managerial Ability: Evidence from CEO Turnovers
340 Keitha Dunstan, Omar Al Farooque, Wares Karim, Tony van Zijl
Co-deterministic Relationship between Concentration of Ownership and Corporate Value: Evidence from an Emerging Market
612 Keitha Dunstan, Ciarán Ó hÓgartaigh, Prapha Werapong
The Determinants of Corporate Governance Quality in Thailand
578 Huu Duong, Petko Kalev
Order Book Slope and Price Volatility
419 Robert B. Durand, SzeKee Koh, Iain Watson
Seize The Moment: Opportunism And Target Leverage
570 Chris Durden, Hector Perera
THE ROLE OF MANAGEMENT ACCOUNTING IN ORGANIZATIONAL CONTROL SYSTEMS: PRELIMINARY EVIDENCE OF AN ORGANIC APPROACH
558 Mohamed Z. Elbashir
Towards Better Understanding of The Process of Business Value Creation from Strategic Information Systems: Testing the moderating and mediating effects of organization capabilities
553 Li Li Eng, Ping-Sheng Koh
Recognized intangible assets and analyst coverage: Do accounting standards and recognition criteria matter?
508 Elaine Evans, Roger Juchau
Accounting education in Australian Colleges of Advanced Education: A story of transition
489 Neil Fargher, Sue Wright, Hai Wu
Accounting for investments and the relevance of losses to firm value
552 Neil Fargher, Liwei Jiang
Further Evidence on the Association Between Bankruptcies and Prior Audit Opinions after the Sarbanes-Oxley Act
560 Andrew Ferguson
Voluntary disclosure in gold mining feasibility studies
544 Aldonio Ferreira, Carly Moulang
Does the involvement of management accountants in strategic management processes enhance organisations’ strategic effectiveness? An empirical analysis
325 Kingsley Fong, David Gallagher, Adrian Lee
The Price Impact of Trades Executed Using Multiple Brokers
401 Soon Yau Foong, Michelle Phang, Murali Sambasivan
Behind the Scene of Knowledge Sharing: The Impact of Task Complexity
436 Carolyn Fowler, Sue Malthus
Perceptions of Accounting as a Career: A Qualitative New Zealand Study
480 Carolyn Fowler
Not-for-Profit and Public Sector Accountability and Legitimacy: Evidence from Colonial New Zealand
494 Willoe Freeman, peter wells
Issues arising with the implementation of AASB 139 Financial Instruments: Recognition and Measurement by Australian firms in the gold industry
349 Alex Frino, Andrew Lepone, Brad Wong
Derivative use, fund flows and investment manager performance
404 Alex Frino, Jun Li, Reuben Segara
On-market or off-market? An analysis on the choice of trading venue for the Australian Stock Exchange.
524 Alex Frino, Jennifer Kruk, Andrew Lepone
The role of information and broker-client relationships in the money market
579 Gerry Gallery, Jodie Nelson, Majella Percy
Factors influencing ESO disclosures in a changing regulatory environment
534 Siva Ganesh, Asheq Rahman
Frequency, Comprehensiveness and Timeliness of Continuous Disclosures: Firm Specific and Regulatory Causes
537 Mukesh Garg
Determinants of voluntary certification and disclosure
403 Francesco Giacobbe, James Wakefield
The Implications of Motive Divergence on International Joint Venture Management Control Systems and Performance
525 John Goodwin, Ferdinand Gul
Some evidence on the impact of short-term debt maturity structures and credit ratings on audit fees
549 Premila Gowri Shankar, Terence Bu-Peow Ng
When does advice influence auditors' decisions? Moderating effects of performance evaluation focus and client attitude
461 Wendy Green, Richard Morris, Haiping Tang
The Split Equity Reform and Corporate Financial Transparency in China: Preliminary Evidence
363 Ferdinand Gul, Sidney Leung, Bin Srinidhi
Auditor Tenure and Earnings Quality: Effect of Client-Specific Knowledge
367 Ferdinand Gul, Sandra Ho, Marion Hutchinson
Internal Audit Department Characteristics/Activities and Audit Fees: Some Evidence from Hong Kong Firms
569 Ferdinand A. Gul , Sandra Ho
Family Control, Non-executive Directors Monitoring and Audit Fees
481 Rakesh Gupta
Time-varying Correlations and Optimal Allocation in Emerging Market Equities for Australian Investors
522 Ranjana Gupta
An Empirical Study of Demographics of Perceptions of Tax Evasion in New Zealand
450 Bruce Gurd, Philip Palmer, Kent Wilson
WHY FINANCIAL REPORTING OF AUSTRALIAN NOT FOR PROFITS DOES NOT NEED TO MEET GPFRs REQUIREMENTS
575 Fin Hamilton, Lin Tozer
Ethical corporations? James Hardie and the social contract.
458 Phil Hancock, H.Y. Izan, Lydia Kilcullen
IDENTIFYING USERS OF EXTERNAL FINANCIAL INFORMATION OF PRIVATE SECTOR NOT FOR PROFIT ENTITIES: PERSPECTIVES FROM PREPARERS AND USERS
410 Dean Hanlon, Farshid Navissi, Gatot Soepriyanto
Value Relevance of Deferred Tax Attributed to Asset Revaluation Components under IFRS
482 Dean Hanlon, Sean Pinder`
Capital Gains Tax, Supply-driven Trading and Ownership Structure: Direct Evidence of the Lock-in Effect
488 Tariq Haque
Lead-lag effects in Australian industry portfolios
496 Noel Harding, Amanda White
Identifying Auditor Stopping Rules in Decision Making Under Uncertainty
506 Jennifer Harrison, Anja Morton
Survey of the coverage of financial statement analysis in Australian business degrees
448 Julie Harrison
Measuring the performance of New Zealand public high schools: A triangulation of quantitative and qualitative methods
335 Carol Hart, Elizabeth Rainsbury
Impacts of Adopting International Financial Reporting Standards: Evidence from Early Adopters
338 David Hay, Debra Jeter
The Pricing of Industry Specialization by Auditors in New Zealand
452 Angela Hecimovic, Nonna Martinov-Bennie, Peter Roebuck
The Force of Law Australian Auditing Standards and their Impact on the Auditing Profession
526 Kathleen Herbohn, Pui See Khor, Irene Tutticci
Changes in Unrecognised Deferred Tax Accruals from Carryforward Losses: Opportunism or Signalling?
573 Allan Hodgson, Victoria Hodgson, Suntharee Lhaopadchan
Are There Unrecorded Advertising Intangible Assets in the Valuation Gap?
412 Keith Hooper, Kate Kearins, Paul Wells
High School Student Perceptions of Accounting and Accountants: A Stereotypical Analysis
531 Janice How, Kieran James, Peter Verhoeven
ON THE ALLOCATION OF TAKEOVER PURCHASE PRICE UNDER AASB1013: A SMALL SAMPLE PILOT STUDY
516 Bryan Howieson
Agenda Formation and Accounting Standards Setting: Lessons from the Standards Setters
535 Kerry A. Humphreys, Ken T. Trotman
The Balanced Scorecard: The Effect of Strategy Map Provision on Performance Evaluation Judgments and Mental Model Development
345 Md Ainul Islam, Md Humayun Kabir, Amirus Salat, Divesh Sharma
Association between audit quality and earnings quality- Do local big four auditors provide quality-differentiated audits in Bangladesh?
491 Beverley Jackling, Tracey MCDowall
What influences accounting students' attitude towards accounting as a profession?
583 Beverley Jackling, shireenjit Johl, Grace Wong
ETHICAL AWARENESS, ORIENTATION AND INTENTIONS OF ACCOUNTING STUDENTS
414 Kerry Jacobs, Kate Jones
New Public Management Reform and the Auditor General: The Victorian Case
358 Wonsil Kang, Alan Kilgore, Sue Wright
Audit Committee Effectiveness and Financial Reporting Quality: Evidence from Low and Mid Tier Australian Firms
396 andreas Kapardis, Maria Krambia-Kapardis, Anastasios Zopiatis
Ethical Traits of Accountants and Accounting Trainees
513 Pamela Kent, James Routledge, Jenny Stewart
Innate and Discretionary Accrual Quality and Corporate Governance
487 Ralph Kober, Sue Llewellyn, Deryl Northcott
Testing the cause-and-effect relationships in a public sector balanced scorecard
457 Hwee Ping Koh, Glennda Scully, David Woodliff
The Impact of Time Deadline Pressure and Significance of Assessment on Accounting Students’ Propensity to Commit Plagiarism: an Experimental Approach
415 Cheng Lai, Stephen Taylor
Estimating and Validating a Firm-Year-Specific Measure of Conservatism: Australian Evidence
320 Stewart Lawrence, Sharma Umesh
Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority
530 Teck Heang Lee, Azham Md. Ali, Brian West
External influences on the development and professionalisation of accounting in Malaysia, 1957-1969
472 Yang Li, Donald Stokes
Audit Quality and Cost of Equity Capital
451 Margaret Lightbody
Turnover decisions of women accountants: using oral histories to understand the relative influence of domestic obligations
540 Belinda Luke
Examining accountability dimensions in State-Owned Enterprises
364 Shane Magee
The Effect of Foreign Currency Hedging on the Probability of Financial Distress
541 Lisa McManus, Nava Subramaniam
Ethical Evaluations and Behavioural Intentions of Early Career Accountants: The Impact of Mentors, Peers and Individual Attributes
343 Markus J. Milne, Helen Tregidga, Sara Walton
Words! Not Actions: The Ideological Role of Corporate Sustainable Development Reporting
309 Richard Morris, Per Tronnes
The Determinants of Voluntary Strategy Disclosure: An International Comparison
439 Maria Mucciarone, John Neilson
Performance Indicator Disclosure By Australian Government Departments
397 Christopher Napier
Other cultures, other accountings? Islamic accounting from past to present
497 Anil Narayan
Research Commercialisation in New Zealand Universities: Public Sector Accountability and Reporting Challenges
520 Farshid Navissi, Michael Skully, Maria Strydom, Madhu Veeraraghavan
Corporate Governance and the Accrual Anomaly: Australian Evidence
357 Rick Newby, Harjinder Singh
THE RELATIONSHIP BETWEEN INTERNAL AUDIT AND EXTERNAL AUDIT FEES IN AUSTRALIA: A REPLICATION STUDY
547 Madonna O'Sullivan, Majella Percy
Post-2001 Corporate Collapses: Is Earnings Quality More Closely Associated with Different Dimensions of Corporate Governance?
614 Beatriz García Osma, Encarna Guillamón Saorín
Corporate governance and impression management in annual press releases
510 Robyn Pilcher, J-L.W. Mitchell Van der Zahn
Earnings Management and Income Distribution Around a ‘Breakeven or Near Breakeven Surplus’ Benchmark with the Public Sector
390 Maisarah Saat, Porter Stacey, Gordon Woodbine
DOES RELIGIOSITY INFLUENCE ETHICAL SENSITIVITY? AN INVESTIGATION ON MALAYSIAN FUTURE ACCOUNTANTS
492 Kiran Sahrawat
Intellectual Capital: Preservation and Maintenance: The Role of Meditation
383 Grant Samkin, Annika Schneider
Comparing a New Zealand and an International Accounting Standard: Using artificial neural network software to evaluate differences in the “concept of control”
542 Inderpal Singh, J-L. W. Mitchell Van der Zahn
DISCLOSURE DETERMINANTS AND UNDERPRICING: AN EMPIRICAL ANALYSIS OF AUSTRALIAN BIOTECHNOLOGY INITIAL PUBLIC OFFERINGS
545 Pavithra Siriwardhane
Corporate Governance and Company Performance in Sri Lanka
471 Lin Mei Tan
The Practitioner-client role relationship: What do taxpayers really really want?
431 Qingliang Tang
How to measure financial reporting quality internationally?
424 Grantley Taylor, Greg Tower
IMPACT OF ADOPTION OF IFRS ON THINLY CAPITALISED AUSTRALIAN COMPANIES
425 Grantley Taylor, Meng Wei
Determinants of Fair Value Financial Instrument and Share-Based Payment Disclosure Patterns of Australian Listed Firms
442 Peter Tedford, Arabella Volkov, Michael Volkov
Proactive Tools for Combating Plagiarism: An Investigation
418 Warrick van Zyl
CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS
406 Graeme Wines
The auditor-to-client revolving door and internal oversight boards: Auditor independence connotations
476 Leon Wong
Earnings Quality and the Cost of Equity in Australia
606 Anne Wyatt
Using Prospectus and IP Information to Evaluate IPO Characteristics and Performance
517 Sue (S.E) Yong
Tax compliance and audit experiences for the small businesses and tax agents: A social constructivist perspective
375 Xindong Zhu
Managerial ownership and board composition: Hong Kong evidence