2008 AFAANZ/IAAER Conference
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Technical Program

Meeting with Heads of Department
Level 2 - Room 2
Sunday 6 July 2.00 pm - 3.00 pm
Meeting with AFAANZ Members
Level 2 - Room 2
Sunday 6 July 3.00 pm - 3.30 pm
Arrival Tea/Coffee
Level 3 - Trade Exhibition Area
Sunday 6 July 3.01 pm - 3.30 pm
Plenary Session 1 - Global Accounting Standards – Ambition and Reality, Professor Alfred Wagenhofer
Level 3 - Grand Ballroom
Sunday 6 July 3.30 pm - 5.30 pm
Welcome Reception - Sponsored by the National Institute of Accountants
Level 3 - Trade Exhibition Area
Sunday 6 July 6.00 pm - 7.00 pm
Concurrent session 1
Monday 7 July 8.30 am - 10.00 am
Level 1 -Room 7 Level 1 - Room 6 Level 1- Room 3 
AuditingCorporate GovernanceCSR/Environmental
Corporate Governance and Internal AuditingCorporate Governance IPerspectives on Current Sustainability Reporting
Moderator: Pamela KentModerator: Keitha DunstanModerator: Kathleen Herbohn
THE RELATIONSHIP BETWEEN INTERNAL AUDIT AND EXTERNAL AUDIT FEES IN AUSTRALIA: A REPLICATION STUDYCo-deterministic Relationship between Concentration of Ownership and Corporate Value: Evidence from an Emerging Market Environmental Accountability: A Shareholder Requirement?
Harjinder Singh, Rick NewbyOmar Al Farooque, Tony van Zijl, Keitha Dunstan, Wares KarimCharl De Villiers, Chris Van Staden
Discussant: Kam-Wah LaiDiscussant: Maria BalatbatDiscussant: Muhammad Islam
Internal Audit Department Characteristics/Activities and Audit Fees: Some Evidence from Hong Kong Firms Corporate governance and impression management in annual press releasesReporting Occupational Health and Safety KPIs in Accordance with the GRI: Might the facts suggest a fiction?
Ferdinand Gul, Sandra Ho, Marion HutchinsonBeatriz García Osma, Encarna Guillamón SaorínSharron O'Neill, Geoff McDonald, Craig Deegan
Discussant: Nava SubramaniamDiscussant: John GoodwinDiscussant: Amanda Ball
Does Stronger Corporate Governance Mitigate the Audit Risks Associated with Politically Connected FirmsManagerial share ownership and operating performance: New evidenceWither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and the Institutionalization of Corporate Sustainability Reporting.
Ferdinand A. Gul, Mark A. Bliss, Abdul MajidArifur Khan, Balasingham BalachandranMarkus J. Milne, Amanda Ball, Rob Gray
Discussant: Elizabeth RainsburyDiscussant: Wendy BeekesDiscussant: Sarah Yang Spencer
Level 1- Room 5 Level 3 - Ballroom B Level 1 - Room 2 
EthicsFinanceFinance
Ethics ICorporate IMarket Microstructure I
Moderator: Dianne McGrathModerator: Irene TutticciModerator: Kingsley Fong
DOES RELIGIOSITY INFLUENCE ETHICAL SENSITIVITY? AN INVESTIGATION ON MALAYSIAN FUTURE ACCOUNTANTSManagerial Perspectives on Corporate Finance DecisionsThe role of information and broker-client relationships in the money market
Maisarah Saat, Porter Stacey, Gordon WoodbineLes Coleman, Krishnan Maheswaran, Sean PinderAlex Frino, Jennifer Kruk, Andrew Lepone
Discussant: Marie KavanaghDiscussant: Tariq HaqueDiscussant: Shane Magee
The effect of students’ ethics learning experiences to develop ethical reasoning abilities: A comparative study between Japanese and Chinese studentsOwnership and performance in a lightly regulated non-competitive operating environmentOrder Book Slope and Price Volatility
Satoshi Sugahara, Naohiro Urasaki, Wei MINGHAI, Gregory BolandMichael Bradbury, Jill HooksHuu Duong, Petko Kalev
Discussant: Chang-Yuan LohDiscussant: Mohammad Iqbal TahirDiscussant: Kingsley Fong
The Impact of Chinese Auditors’ Values on their Ethical Decision-making Seize The Moment: Opportunism And Target LeverageThe Effect of Market Maker Competition in an Electronic Limit Order Market: Evidence from the Australian Equities Options Market
Ying Han Fan, Pat Addison, Glennda Scully, Gordon WoodbineSzeKee Koh, Robert B. Durand, Iain WatsonAngelo Aspris, Alex Frino, Andrew Lepone
Discussant: Ranjana GuptaDiscussant: Noel YahanpathDiscussant: Jun Li
Level 2 - Room 5 Level 2 - Room 6 Level 1- Room 4 This session will be followed by

Morning Tea

10.00 AM - 10.30 AM

Financial AccountingManagement AcctgPublic /Non-profit
Financial Reporting Management Control Systems IPerformance of the Public Sector
Moderator: Kamran AhmedModerator: Carolyn FowlerModerator: Linda English
Agenda Formation and Accounting Standards Setting: Lessons from the Standards SettersThe Implications of Motive Divergence on International Joint Venture Management Control Systems and PerformancePerformance Indicator Disclosure By Australian Government Departments
Bryan HowiesonJames Wakefield, Francesco GiacobbeMaria Mucciarone, John Neilson
Discussant: Kamran AhmedDiscussant: David BedfordDiscussant: Ken Crofts
Investigating the Black Box of Accounting Standard SettingTranslating Organizational Learning into Performance: The Role of Management ControlADOPTION OF THE CONCEPT OF A BALANCED SCORECARD WITHIN NSW HEALTH AND HUNTER NEW ENGLAND HEALTH: AN EXPLORATION OF STAFF ATTITUDES
Ron Hodges, Howard MellettMargaret Anne Abernethy, Axel Klaus-Dieter Schulz, Simon James BellMaria Dyball, Lorne Cummings, Hua Yu
Discussant: Victoria CloutDiscussant: Sandra WallaceDiscussant: Nazir Awan
The Timing of Real Activities-Based Earnings Management Measuring the performance of New Zealand public high schools: A triangulation of quantitative and qualitative methods
Jeff Coulton, Andrew B. Jackson, Yuji Nagasawa Julie Harrison
Discussant: Allan Hodgson Discussant: Linda English
Concurrent Session 2
Monday 7 July 10.30 am - 12.00 pm
Level 1- Room 3 Level 1 -Room 7 Level 1 - Room 6 
AISAuditingCorporate Governance
Accounting Information SystemsAuditing Environment - Post Sarbanes-OxleyEarnings quality and accrual quality
Moderator: Carlin DowlingModerator: Peter RoebuckModerator: Inderpal Singh
Impact of Telework on Work Practices in AccountingArchival Evidence on Processes and Outcomes of Internal Control Assessment Corporate Governance and the Accrual Anomaly: Australian Evidence
John Campbell, Jonathan HealesJean Bedard, Lynford GrahamMaria Strydom, Michael Skully, Farshid Navissi, Madhu Veeraraghavan
Discussant: Carlin DowlingDiscussant: Stephen TaylorDiscussant: Anna Loyeung
IT Capital Accumulation and Productivity Growth in Public Accounting FirmsThe Impact of the Demise of Arthur Andersen on the US, UK and Australian audit markets: A Comparative AnalysisInnate and Discretionary Accrual Quality and Corporate Governance
Hsihui Chang, Jengfang Chen, Chunli Tsai, Yanjie YangJessica Huang, Elizabeth CarsonPamela Kent, James Routledge, Jenny Stewart
Discussant: Mohamed Z. ElbashirDiscussant: David WoodliffDiscussant: Alan Kilgore
Towards Better Understanding of The Process of Business Value Creation from Strategic Information Systems: Testing the moderating and mediating effects of organization capabilitiesFurther Evidence on the Association Between Bankruptcies and Prior Audit Opinions after the Sarbanes-Oxley ActPost-2001 Corporate Collapses: Is Earnings Quality More Closely Associated with Different Dimensions of Corporate Governance?
Mohamed Z. ElbashirNeil Fargher, Liwei JiangMadonna O'Sullivan, Majella Percy
Discussant: Mary Jane LenardDiscussant: Mark A. BlissDiscussant: Paul Brown
Level 1 - Room 2 Level 3 - Ballroom B Level 2 - Room 5 
EducationFinanceFinancial Accounting
Perceptions of AccountingInternational FinanceAccounting for Intangibles
Moderator: Vicki BaardModerator: Balasingham Balachandran Moderator: Steven Cahan
Perceptions of Accounting as a Career: A Qualitative New Zealand StudyThe Effect of Foreign Currency Hedging on the Probability of Financial DistressAre There Unrecorded Advertising Intangible Assets in the Valuation Gap?
Sue Malthus, Carolyn FowlerShane MageeAllan Hodgson, Victoria Hodgson, Suntharee Lhaopadchan
Discussant: Paul Wells Discussant: Janice Loftus
What influences accounting students' attitude towards accounting as a profession?Time-varying Correlations and Optimal Allocation in Emerging Market Equities for Australian InvestorsON THE ALLOCATION OF TAKEOVER PURCHASE PRICE UNDER AASB1013: A SMALL SAMPLE PILOT STUDY
Tracey MCDowall, Beverley JacklingRakesh GuptaKieran James, Janice How, Peter Verhoeven
Discussant: Jenni Boys Discussant: Daniel Coetsee
What turns students on to Accounting? Is it a matter of perceived image and personality? Recognized intangible assets and analyst coverage: Do accounting standards and recognition criteria matter?
Peter Baxter, Marie Kavanagh Ping-Sheng Koh, Li Li Eng
Discussant: Premila Gowri Shankar Discussant: Jodie Nelson
Level 1- Room 5 Level 2 - Room 6 Level 1- Room 4 
InternationalManagement AcctgPublic /Non-profit
Communication and DisclosureStrategic Management AccountingIssues in Reporting for the Public/NFP Sectors
Moderator: Wolfgang SchultzeModerator: Vincent ChongModerator: John Neilson
S-Share and H-Share Firms - Two Smart Rats or Merely Three Blind Investors?Cost estimation in the automotive industry: a case study of the erosion of a dynamic capabilityIDENTIFYING USERS OF EXTERNAL FINANCIAL INFORMATION OF PRIVATE SECTOR NOT FOR PROFIT ENTITIES: PERSPECTIVES FROM PREPARERS AND USERS
Ling Mei Cong, Alistair Brown, Greg Tower, J-L.W. Mitchell Van der ZahnPaul Collier, Cathy KnightLydia Kilcullen, Phil Hancock, H.Y. Izan
Discussant: Wendy GreenDiscussant: William MaguireDiscussant: Belinda Luke
The Determinants of Voluntary Strategy Disclosure: An International ComparisonDoes the involvement of management accountants in strategic management processes enhance organisations’ strategic effectiveness? An empirical analysisWHY FINANCIAL REPORTING OF AUSTRALIAN NOT FOR PROFITS DOES NOT NEED TO MEET GPFRs REQUIREMENTS
Per Tronnes, Richard MorrisAldonio Ferreira, Carly MoulangBruce Gurd, Philip Palmer, Kent Wilson
Discussant: Ann TarcaDiscussant: Charl De VilliersDiscussant: John Neilson
The Split Equity Reform and Corporate Financial Transparency in China: Preliminary Evidence Research Commercialisation in New Zealand Universities: Public Sector Accountability and Reporting Challenges
Wendy Green, Richard Morris, Haiping Tang Anil Narayan
Discussant: Grant Samkin Discussant: Warwick Baines
Forum 1
Monday 7 July 12.00 pm - 1.00 pm
Level 1 -Room 7 Level 1 - Room 6 Level 1- Room 3 
AuditingCorporate GovernanceCSR/Environmental
Auditing Forum 1Corporate Governance Forum IForum on CSR and Ethics
Moderator: David HayModerator: Pamela KentModerator: Sharron O'Neill
Audit Pricing of Industry Specialist Following Audit Firm Merger in Hong Kong: Implication for Economies of ScaleAudit Committee Characteristics: An Australian Empirical StudySTAKEHOLDER RESPONSES TO A SOCIAL AND ENVIRONMENTAL REPORTING MODEL FOR THE CREDIT UNION SECTOR.
Kam-Wah LaiPeter Baxter, David GadenneDianne McGrath
   
New Zealand audit and non-audit fees: Have fees risen since the passage of SOX and the introduction of IFRS?BOARD INDEPENDENCE, EXPERTISE AND EARNINGS QUALITY: MALAYSIAN EVIDENCEThe sustainability of public sector ecological sustainable development reporting.
Paul Griffin, David Lont, Yuan SunHAFIZA AISHAH HASHIMGraham Bowrey
   
 Performance Consequences of Group versus Individual Compensation Schemes for Senior ExecutivesMatching the 'knowing what to do' and the 'doing what you know' in ethical decision-making
 Paul Brown, Zoltan Matolcsy, Peter WellsChang-Yuan Loh
   
Level 1 - Room 2 Level 3 - Ballroom B Level 2 - Room 6 
EducationFinanceFinancial Accounting
Forum: EducationFinance Forum 1Financial Accounting Forum
Moderator: Anne AbrahamModerator: Sean PinderModerator: Parmod Chand
Assessment feedback in accounting at Australian Universities: Feedback as a thinking skillEconomic Value Added V.S. Shareholder's Equity Value AddedAre Financial Analysts Fooled by Earnings Management?
Ben JacobsenCHAO-HUI YEH Wen He
   
Learning diversity: A comparative study of on-campus and off-campus accounting studentsPredicting Acquisitions in IndiaHow Do Firms Manage Their Earnings Forecast Strategy? A New Zealand Study
Kay Plummer, Warwick BainesParama Barai, Pitabas MohantyThu Phuong Truong, Keitha Dunstan, Gerry Gallery
   
Choice - Is it really best for the student? An Examination of Flexible Assessment Towards a Theory of Islamic Financial Reporting
David Bond Anaf Masood, Mohammad Iqbal Tahir
   
Level 2 - Room 5 Level 1- Room 4 This session will be followed by

Lunch

1.00 PM - 2.00 PM

Financial AccountingPublic /Non-profit
Financial Accounting ForumForum: Public sector and not-for-profit
Moderator: Norman WongModerator: Jayne Bisman
High discretionary accruals around a change of goodwill rule: Australian evidenceBudgeting contestable performance intentions: an application of discourse ethics for Crown entities.
Janto Haman, Christine JubbColin Scott
  
The effect of variation in attributes of redeemable preference shares on financial analystsNew Public Management(NPM), Managerialism, and Value for Money (VFM) Audit: A Review of Empirical Literature with Special Reference to Australia.
Trevor Wilkins, Irene SeetSunil J. Dahanayake, Kerry Jacobs
  
 The Pricing Challenge in a Social Enterprise: A case study
 Nazir Awan
  
Concurrent session 3
Monday 7 July 2.00 pm - 3.30 pm
Level 1- Room 3 Level 1 -Room 7 Level 1 - Room 6 
Accounting HistoryAuditingCorporate Governance
Accounting in other placesEarnings QualityCorporate Governance III
Moderator: Michael ScorgieModerator: Michael De MartinisModerator: Marion Hutchinson
Other cultures, other accountings? Islamic accounting from past to presentThe Pricing of Industry Specialization by Auditors in New ZealandAudit Committee Effectiveness and Financial Reporting Quality: Evidence from Low and Mid Tier Australian Firms
Christopher NapierDavid Hay, Debra JeterWonsil Kang, Alan Kilgore, Sue Wright
Discussant: Elaine EvansDiscussant: Michael De MartinisDiscussant: Dane Etheridge
Intellectual Capital: Preservation and Maintenance: The Role of MeditationContinued Partner-Client Relation and Financial Reporting QualityCorporate Governance and Company Performance in Sri Lanka
Kiran SahrawatCharles J.P. Chen, Xijia SU, Xi WuPavithra Siriwardhane
Discussant: Margaret LightbodyDiscussant: Peter CareyDiscussant: Gabriel Donleavy
External influences on the development and professionalisation of accounting in Malaysia, 1957-1969Auditor Tenure and Earnings Quality: Effect of Client-Specific KnowledgeThe Determinants of Corporate Governance Quality in Thailand
Azham Md. Ali, Teck Heang Lee, Brian WestBin Srinidhi, Sidney Leung, Ferdinand GulPrapha Werapong, Keitha Dunstan, Ciarán Ó hÓgartaigh
Discussant: Carolyn FowlerDiscussant: Amanda White 
Level 1 - Room 2 Level 2 - Room 5 Level 3 - Ballroom B 
FinanceFinancial AccountingFinancial Accounting
Corporate IIFinancial AccountingValue relevance
Moderator: Les ColemanModerator: Mukesh GargModerator: Anne Wyatt
Agency Conflicts and Corporate Payout Policies:Comparing a New Zealand and an International Accounting Standard: Using artificial neural network software to evaluate differences in the “concept of control”Accounting for investments and the relevance of losses to firm value
Sohnke Bartram, Philip Brown, Janice How, Peter VerhoevenGrant Samkin, Annika SchneiderHai Wu, Neil Fargher, Sue Wright
Discussant: Sean PinderDiscussant: Janice HollindaleDiscussant: Thu Phuong Truong
Dividend Reductions and Signalling in an Imputation Environment:Some New EvidenceSurvey of the coverage of financial statement analysis in Australian business degreesThe Value Relevance of Key Accounting Information for Biotech Firms at IPO: A Test on Assets, Cumulative R&D Expenses and Cumulative Losses
Balasingham Balachandran , Chandra Krishnamurti , Berty VidanapathiranaAnja Morton, Jennifer HarrisonTeresa Conover, Xiang Liu
Discussant: Les ColemanDiscussant: Helen IrvineDiscussant: Trevor Wilkins
 The Choice of Financial Year End and Implications for Empirical Research Value Relevance of Deferred Tax Attributed to Asset Revaluation Components under IFRS
 Demetris Christodoulou, Michael BradburyFarshid Navissi, Dean Hanlon, Gatot Soepriyanto
 Discussant: Bryan HowiesonDiscussant: Anne Wyatt
Level 1- Room 5 Level 2 - Room 6 Level 1- Room 4 This session will be followed by

Afternoon Tea

3.30 PM - 4.00 PM

InternationalManagement AcctgPublic /Non-profit
Reporting and MeasurementBalanced ScorecardIssues in Management and Reporting in the Public/NFP Sectors
Moderator: Lorne CummingsModerator: Susan NganModerator: Ron Hodges
Association between audit quality and earnings quality- Do local big four auditors provide quality-differentiated audits in Bangladesh?The Balanced Scorecard: The Effect of Strategy Map Provision on Performance Evaluation Judgments and Mental Model DevelopmentEarnings Management and Income Distribution Around a ‘Breakeven or Near Breakeven Surplus’ Benchmark with the Public Sector
Md Humayun Kabir, Md Ainul Islam, Divesh Sharma, Amirus SalatKerry A. Humphreys, Ken T. TrotmanRobyn Pilcher, J-L.W. Mitchell Van der Zahn
Discussant: Isabel GordonDiscussant: Anna StematelatosDiscussant: Ron Hodges
The effect of institutional setting on attributional contentTesting the cause-and-effect relationships in a public sector balanced scorecardNew Public Management Reform and the Auditor General: The Victorian Case
Ann Tarca, Walter AertsDeryl Northcott, Sue Llewellyn, Ralph KoberKerry Jacobs, Kate Jones
Discussant: Lorne CummingsDiscussant: Axel Klaus-Dieter SchulzDiscussant: Demi Chung
 The Influence of National Culture on Learning Organizations and Strategic Performance Measurement Systems: A Study of Australia and Taiwan 
 Bruce Gurd, Tzu-Hui Debby Chen, Helen Thorne 
 Discussant: Julie Harrison 
Concurrent session 4 and Panel Session
Monday 7 July 4.00 pm - 5.30 pm
Level 3 - Ballroom A Level 1 -Room 7 Level 1- Room 5 
EducationAuditingEthics
Panel: Visions of the Future in Accounting EducationAgency Theory and AuditingEthics II
Moderator: Keryn ChalmersModerator: Karen Van PeursemModerator: Richard Morris
 Auditor Switching in an Emerging Market for Auditor ServicesETHICAL AWARENESS, ORIENTATION AND INTENTIONS OF ACCOUNTING STUDENTS
 Mohammad Bagherpour, Gary Monroe, Greg Shailershireenjit Johl, Beverley Jackling, Grace Wong
 Discussant: Jengfang ChenDiscussant: Maria Krambia-Kapardis
 The Benefit Small and Medium Sized Enterprises Derive from External Audit Ethical Evaluations and Behavioural Intentions of Early Career Accountants: The Impact of Mentors, Peers and Individual Attributes
 Peter CareyLisa McManus, Nava Subramaniam
 Discussant: Neil FargherDiscussant: Colin Scott
 Family Control, Non-executive Directors Monitoring and Audit FeesEthical Traits of Accountants and Accounting Trainees
 Sandra Ho, Ferdinand A. Gul Maria Krambia-Kapardis, Anastasios Zopiatis, andreas Kapardis
 Discussant: Xijia SuDiscussant: Gordon Woodbine
Level 1 - Room 2 Level 2 - Room 5 Level 2 - Room 6 
FinanceFinancial AccountingFinancial Accounting
Market Microstructure IIEarnings ManagementHuman capital and management issues
Moderator: Marilyn Clark-MurphyModerator: Sidney LeungModerator: Catherine Whelan
On-market or off-market? An analysis on the choice of trading venue for the Australian Stock Exchange.Issues arising with the implementation of AASB 139 Financial Instruments: Recognition and Measurement by Australian firms in the gold industryDeterminants of voluntary certification and disclosure
Jun Li, Alex Frino, Reuben SegaraWilloe Freeman, peter wellsMukesh Garg
Discussant: James ConoverDiscussant: Neal ArthurDiscussant: Leon Wong
The Price Impact of Trades Executed Using Multiple BrokersVoluntary disclosure in gold mining feasibility studies SOME EVIDENCE ON THE FINANCIAL CONSEQUENCES OF PRIVATISATION IN A TRANSITIONAL ECONOMY CONTEXT
Adrian Lee, Kingsley Fong, David GallagherAndrew Ferguson Cuong Duc Pham, Tyrone Carlin
Discussant: Andrew LeponeDiscussant: Asheq RahmanDiscussant: Warrick van Zyl
  Investigating the Relationship between Market Values and Accounting Numbers for 30 Selected Australian Listed Companies
  Victoria Clout
  Discussant: Charlene Chen
Level 1 - Room 6  
Tax
Taxation
Moderator: Max Goettsche
The Practitioner-client role relationship: What do taxpayers really really want?
Lin Mei Tan
Discussant: Sue Yong
An Empirical Study of Demographics of Perceptions of Tax Evasion in New Zealand
Ranjana Gupta
Discussant: Dean Hanlon
 
 
 
Happy Hour - Sponsored by the Institute of Chartered Accountants in Australia and the New Zealand Institute of Chartered Accountants
Level 3 - Trade Exhibition Area
Monday 7 July 6.00 pm - 7.00 pm
Plenary Session 2 - Accounting is Not Dull, Professor Ross L. Watts
Level 3 - Grand Ballroom
Tuesday 8 July 8.30 am - 10.00 am
Morning Tea
Level 3 - Trade Exhibition Area
Tuesday 8 July 10.00 am - 10.30 am
Concurrent session 5
Tuesday 8 July 10.30 am - 12.00 pm
Level 1 -Room 7 Level 1 - Room 6 Level 1- Room 3 
AuditingCorporate GovernanceCSR/Environmental
Auditor Judgment and Decision MakingCorporate Governance IVSustainability Reporting and Accounting in Practice
Moderator: Robyn MoroneyModerator: David GadenneModerator: Sandra van der Laan
Identifying Auditor Stopping Rules in Decision Making Under UncertaintyCorporate Governance and Fraudulent Reporting: Relationships ExaminedMedia pressures and corporate disclosure of social responsibility performance: A case study of two Global clothing and sports retail companies
Amanda White, Noel HardingNicola M Bourke, Karen Van Peursem, Ian EggletonMuhammad Islam, Craig Deegan
Discussant: Paul CoramDiscussant: Marion HutchinsonDiscussant: Markus J. Milne
When does advice influence auditors' decisions? Moderating effects of performance evaluation focus and client attitudeEnterprise Risk Management and Audit Committees: Implications for Internal Auditor ObjectivityThe mediating effects of environmental information system on organisation's environmental commitment and performance: Evidence from Australia
Premila Gowri Shankar, Terence Bu-Peow NgLaura de Zwaan, Nava Subramaniam, Jenny StewartSarah Yang Spencer, Prem Yapa, Carol Adams
Discussant: Poh Sun SeowDiscussant: Wares KarimDiscussant: Kathleen Herbohn
Auditor Orientation, Strategies, and Tactics in Audit NegotiationsHAVE THE OBJECTIVES OF THE ASX RECOMMENDATIONS ON GOOD CORPORATE GOVERNANCE BEEN ACHIEVED?Words! Not Actions: The Ideological Role of Corporate Sustainable Development Reporting
Janice Hollindale, Pamela Kent, Ray McNamaraTracy Cui, Elaine Evans, Sue Wright, Sue CroweMarkus J. Milne, Helen Tregidga, Sara Walton
Discussant: Diane MayorgaDiscussant: Peter BaxterDiscussant: Chris Van Staden
Level 1- Room 4 Level 1 - Room 2 Level 3 - Ballroom B 
EducationFinanceFinancial Accounting
The Curriculum and Approaches to TeachingDerivativesDisclosure
Moderator: Richard WilsonModerator: Petko KalevModerator: Jayne Godfrey
High School Student Perceptions of Accounting and Accountants: A Stereotypical AnalysisDerivative use, fund flows and investment manager performanceDeterminants of Fair Value Financial Instrument and Share-Based Payment Disclosure Patterns of Australian Listed Firms
Paul Wells, Kate Kearins, Keith HooperAlex Frino, Andrew Lepone, Brad WongMeng Wei, Grantley Taylor
Discussant: Jonathan TylerDiscussant: SzeKee KohDiscussant: Philip Brown
Teaching accounting using student-centred pedagogy: A blended learning versus a traditional approachDoes the Combined Use of Financial and Operational Hedging Reduce Foreign Exchange rate Exposure?Shareholder Litigation and the Timeliness of Price Discovery
Anne AbrahamMohammad Al-ShboulPhilip Brown, Wendy Hsu
Discussant: Ben JacobsenDiscussant: Petko KalevDiscussant: Steven Cahan
Forensic Accounting in New Zealand: Exploring the gap between education and practice.Tax effects on the pricing of Australian stock index futuresUsing Prospectus and IP Information to Evaluate IPO Characteristics and Performance
Jenni BoysJames Cummings, Alex FrinoAnne Wyatt
Discussant: Gregory BolandDiscussant: Jennifer KrukDiscussant: Majella Percy
Level 2 - Room 5 Level 2 - Room 6 Level 1- Room 5 
Financial AccountingManagement AcctgQualitative Research
Earnings QualityManagement Control Systems IIQualitative Research
Moderator: Peter WellsModerator: Paul CollierModerator: Prabhu Sivabalan
A Piecewise Linear Model of the Persistence and Pricing of Free Cash Flows and Accruals in AustraliaManagement Control Systems and Generational Differences: An Exploratory Case Study of a Professional Services FirmGiving institutional theory a critical edge: a study of systems change in a Fijian housing authority
Kristen Anderson, Kerrie Woodhouse, Alan Ramsay, Robert FaffEmma Petroulas, Heidi Sundin, David BrownStewart Lawrence, Sharma Umesh
Discussant: Peter WellsDiscussant: Jennifer GraftonDiscussant: Vijaya Murthy
Earnings Quality and the Cost of Equity in AustraliaTHE ROLE OF MANAGEMENT ACCOUNTING IN ORGANIZATIONAL CONTROL SYSTEMS: PRELIMINARY EVIDENCE OF AN ORGANIC APPROACHTax compliance and audit experiences for the small businesses and tax agents: A social constructivist perspective
Leon WongChris Durden, Hector PereraSue (S.E) Yong
Discussant: Subhash AbhayawansaDiscussant: James WakefieldDiscussant: Prabhu Sivabalan
The Persistence of Cash Flow Components into Future EarningsManagement Control Systems in Enabling University Research Performance 
Neal Arthur, Robert Czernkowski, Marco ChenNicole Sutton, David Brown 
Discussant: Md Humayun KabirDiscussant: Paul Collier 
Forum 2
Tuesday 8 July 12.00 pm - 1.00 pm
Level 1 -Room 7 Level 1- Room 4 Level 1 - Room 2 
AuditingFinanceFinancial Accounting
Auditing Forum 2Finance Forum IIFinancial Accounting Forum
Moderator: Robyn MoroneyModerator: SzeKee KohModerator: Martin Bugeja
Auditor-Client Negotiation in New ZealandDo covenants give bondholders adequate protection?A critical review of the trade-offs between the concepts of relevance and reliability in financial reporting
Aik Win Tan, Keitha Dunstan, Tim FairhallNoel Yahanpath, Anne RaggDaniel Coetsee
   
Effectiveness of Internal Control over Financial Reporting and Financial Statement Restatements: The Role of ManagementIndonesian IPO Initial Returns in Hot and Cold MarketsAn Investigation of Adverse Internal Control Reports and Changes in Discretionary Accruals
Ram Nagarajan, Peter CareyDezie WarganegaraMary Jane Lenard, Pervaiz Alam, Michael Pearson
   
Role of corporate governance in influencing auditor choice in emerging audit services markets: The case of BangladeshManaged Fund Attributes and Performance:Blindsided: How Concern for Second Tier Issues Mislead Standard Setters
Wares Karim, Tony van ZijlChee Jin Yap, Raylene Pierce, Aaron PaisleyMark Hughes, Andrew Read, Cameron Gordon
   
Identifying the Audit Committee Financial Expert To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms
Sherliza Puat Nelson, Susela Devi Tyrone Carlin, Nigel Finch
   
Level 1- Room 5 Level 2 - Room 6 Level 1 - Room 6 
InternationalManagement AcctgTax
Forum: International AccountingManagement Accounting Forum SessionTax forum
Moderator: Sid GrayModerator: Carly MoulangModerator: Larelle Chapple
Factors Affecting Judgments of Professional Accountants: A Comparative Study of Australia and FijiAn analysis of levers of control in product development: a case studyUnbundling of Insurance Contracts for Accounting and Tax Purposes – One Common Solution for two Problems
Parmod ChandChristopher Akroyd, William MaguireMax Goettsche, Otto A. Altenburger, Magdalena Kuntner
   
Scholarly Literature on Accounting in China 1999-2006: An Analysis and EvaluationManagement controls for innovation: A multi level approachOff-Market Share Buybacks - Exploring all Scenarios
Weini Liao, Jayne BismanWinnie O'GradyKim Wyatt, Jarrod McDonald
   
A comparison of pension accounting in Australia and South Korea: a discussion of cultural friction and implications for empirical researchPerspectives on multiple stakeholders and management control systems: Institutional and Stakeholder theoryThe compliance costs of the KiwiSaver scheme
Isabel Gordon, Jenny Lee, Hazel BatemenHeidi Sundin, David Brown, Peter BoothSue Yong, Noel Cox
   
Variance in Indonesian companies' compliance of financial reporting  
Agus Setyadi, Rusmin Rusmin, Greg Tower, Alistair Brown  
   
Level 1- Room 3 This session will be followed by

Lunch

1.00 PM - 2.00 PM

Forum - Various Topics
Moderator: Trevor Wilkins
Measuring the Governable Person in Indonesia 1830-1870
Parulian Silaen, Ciorstan Smark
 
Mentoring in academe: an Australian response to the drought of senior accounting academics
Helen Irvine, Lee Moerman, Kathy Rudkin
 
Operating Performance and Earnings Management: Case of Local Governments
Robyn Pilcher, J-L.W. Mitchell Van der Zahn, John Neilson
 
The accounting professional of the future: never mind the quality, check the look!
Beverley Jackling, Kim Watty
 
Concurrent session 6
Tuesday 8 July 2.00 pm - 3.30 pm
Level 1- Room 3 Level 1 -Room 7 Level 1 - Room 6 
Accounting HistoryAuditingCorporate Governance
Accounting development in Australia and New ZealandChanges in Professional EnvironmentDirectors and governance
Moderator: Helen IrvineModerator: Paul CoramModerator: Arifur Khan
Not-for-Profit and Public Sector Accountability and Legitimacy: Evidence from Colonial New ZealandThe auditor-to-client revolving door and internal oversight boards: Auditor independence connotationsAntecedents and Performance Outcome of Board Independence: Australian Evidence
Carolyn FowlerGraeme WinesYi Wang, Albie Brooks, Judy Oliver
Discussant: Brian WestDiscussant: Nonna Martinov-BennieDiscussant: Encarna Guillaman Saoran
Accounting education in Australian Colleges of Advanced Education: A story of transitionThe Force of Law Australian Auditing Standards and their Impact on the Auditing ProfessionDirector interlocking: What we know and what we are yet to learn
Elaine Evans, Roger JuchauNonna Martinov-Bennie, Peter Roebuck, Angela HecimovicDane Etheridge, H.Y. Izan, Raymond da Silva Rosa
Discussant: Christopher NapierDiscussant: David BondDiscussant: Arifur Khan
Turnover decisions of women accountants: using oral histories to understand the relative influence of domestic obligations  
Margaret Lightbody  
Discussant: Kiran Sahrawat  
Level 1 - Room 2 Level 2 - Room 5 Level 3 - Ballroom B 
FinanceFinancial AccountingFinancial Accounting
Asset Pricing and MarketsAnalysts and InvestorsDisclosure
Moderator: Adrian LeeModerator: Janto HamanModerator: Wen He
Lead-lag effects in Australian industry portfolios‘Other Information’ as an Explanatory Factor for the Market Reactions to Firms’ Meeting or Beating Analyst ForecastsThe determinants of financial ratio disclosures and quality: Australian evidence
Tariq HaqueVincent Chen, Samuel TirasNorhani Aripin, Greg Tower, Grantley Taylor
Discussant: Dezie WarganegaraDiscussant: Cheng LaiDiscussant: Irene Tutticci
The reform of split share structure in China and its effects on the capital market: An empirical studyCALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPSFrequency, Comprehensiveness and Timeliness of Continuous Disclosures: Firm Specific and Regulatory Causes
Fei Lu, Maria Balatbat, Robert CzernkowskiWarrick van ZylAsheq Rahman, Siva Ganesh
Discussant: Brad WongDiscussant: Robert CzernkowskiDiscussant: Bin Srinidhi
On the Timeliness of Price DiscoveryThe value of the consensus and timeliness in markets with few analysts: evaluating analyst forecast accuracy in AustraliaFactors influencing ESO disclosures in a changing regulatory environment
Wendy Beekes, Philip BrownCharlene ChenJodie Nelson, Gerry Gallery, Majella Percy
Discussant: James CummingsDiscussant: Andrew FergusonDiscussant: Ping-Sheng Koh
Level 1- Room 5 Level 2 - Room 6 Level 1- Room 4 This session will be followed by

Afternoon Tea

3.30 PM - 4.00 PM

InternationalManagement AcctgPublic /Non-profit
IFRS Developments and Reflections about ReportingPlanning and IncentivesChallenges for the Public Sector
Moderator: Alan KilgoreModerator: Michelle PhangModerator: Maria Mucciarone
Earnings Surprises and Uncertain Managerial Ability: Evidence from CEO TurnoversThe Impact of Incentive Types on Organisational Performance in Anglo Cultures: A Reply to Drake, Haka and Ravenscroft (1999)Public Private Partnerships in Transport Infrastructure: Past, Present and Beyond
Shane Dikolli, William Mayew, DJ NandaRoman Lanis, Paul Brown, Gianna BairstowDemi Chung
Discussant: Akmalia Mohamad AriffDiscussant: Deryl NorthcottDiscussant: Maria Mucciarone
How to measure financial reporting quality internationally? Empirical Evidence on the use of Long-Term Incentive PlansUSING CONTRACTS TO GOVERN HYBRID PUBLIC-PRIVATE PARTNERSHIPS: A CASE STUDY OF AUSTRALIAN PRISONS
Qingliang TangTai Yuan Chen, Kai Wai Hui, Matsunaga Steve, Yong ZhangLinda English, Jane Baxter
Discussant: Teresa ConoverDiscussant: Nicole SuttonDiscussant: Jayne Bisman
Impacts of Adopting International Financial Reporting Standards: Evidence from Early AdoptersOrganisational characteristics, alternative reasons to budget and two budget formsInternet pathways for stakeholder engagement and accountability: universities in the United Kingdom and their donors
Carol Hart, Elizabeth RainsburyPrabhu Sivabalan, Peter Booth, Teemu Malmi, David Brownsusan ngan, Carolyn Cordery, Rachel Baskerville
Discussant: Wolfgang SchultzeDiscussant: Heidi SundinDiscussant: Lydia Kilcullen
Concurrent session 7
Tuesday 8 July 4.00 pm - 5.30 pm
Level 1 -Room 7 Level 1- Room 3 Level 2 - Room 4 
AuditingCritical PerspectiveEducation
Auditing and Financial MarketsCritical PerspectivesAssessment
Moderator: David HayModerator: Stewart LawrenceModerator: Beverley Jackling
Analysts and Audit Quality: Analysts’ Forecasts A review of Habermasian research in accountingProactive Tools for Combating Plagiarism: An Investigation
Steven Cahan, Paul Chaney, Debra Jeter, Wei ZhangNicholas DavisArabella Volkov, Michael Volkov, Peter Tedford
Discussant: Harjinder SinghDiscussant: Prem YapaDiscussant: Anne Abraham
Audit Quality and Cost of Equity CapitalCustomer Loyalty Programmes: IFRIC13 and the ambiguities of revenue recognitionThe Impact of Time Deadline Pressure and Significance of Assessment on Accounting Students’ Propensity to Commit Plagiarism: an Experimental Approach
Yang Li, Donald StokesSandra Chapple, Lee Moerman, Kathy RudkinDavid Woodliff, Glennda Scully, Hwee Ping Koh
Discussant: Sandra HoDiscussant: Kerry JacobsDiscussant: Trevor Tonkin
Some evidence on the impact of short-term debt maturity structures and credit ratings on audit feesRe-conceiving Managerial CaptureEvaluating student feedback on ungraded assessment to improve student learning in a first year accounting course
Ferdinand Gul, John GoodwinMax BakerKim Watty, Cameron Nichol, Mary Kerstjens, Xin Yu
Discussant: Graeme WinesDiscussant: Anja MortonDiscussant: Sue Malthus
Level 1- Room 5 Level 1 - Room 2 Level 2 - Room 5 
EthicsFinanceFinancial Accounting
Ethics IIIIPOs, Mergers & Acquisitions and MarketsEarnings Management
Moderator: Renee RadichModerator: Rakesh GuptaModerator: Caroline Wilberfoss
Ethical corporations? James Hardie and the social contract.Are Either Investment Banks or Key IPO Insiders IPO Monitors?Changes in Unrecognised Deferred Tax Accruals from Carryforward Losses: Opportunism or Signalling?
Fin Hamilton, Lin TozerJames Conover, Sean GordonKathleen Herbohn, Irene Tutticci, Pui See Khor
Discussant: Grace WongDiscussant: Chao-Hui YehDiscussant: Andrew B. Jackson
Institutional Pressures and Ethical ReckoningDISCLOSURE DETERMINANTS AND UNDERPRICING: AN EMPIRICAL ANALYSIS OF AUSTRALIAN BIOTECHNOLOGY INITIAL PUBLIC OFFERINGS Estimating and Validating a Firm-Year-Specific Measure of Conservatism: Australian Evidence
Frances Chua, Asheq RahmanInderpal Singh, J-L. W. Mitchell Van der ZahnCheng Lai, Stephen Taylor
Discussant: Renee RadichDiscussant: Rakesh GuptaDiscussant: Keitha Dunstan
Is ethical investing big enough to notice? Is accounting conservatism more pronounced for Chinese companies cross-listed on an overseas exchange?
Charl De Villiers, Chris Van Staden Fan-Hua Kung, Kieran James, Chia-Ling Cheng
Discussant: Sue Wright Discussant: Alan Ramsay
Level 2 - Room 6 Level 1- Room 4 Level 1 - Room 6 
Management AcctgPublic /Non-profitTax
Individual Decisions and PerformanceIssues in Accountability of the Public/NFP SectorsTaxation
Moderator: Francesco GiacobbeModerator: Sunil J. DahanayakeModerator: Julie Harrison
De-escalation strategies: The impacts of job rotation and monitoring control on managers’ project evaluation decisionsThe accountability chameleon in the 21st century. Has it changed its colours?Capital Gains Tax, Supply-driven Trading and Ownership Structure: Direct Evidence of the Lock-in Effect
Vincent Chong, Rindah SuryawatiKen CroftsDean Hanlon, Sean Pinder`
Discussant: Winnie O'GradyDiscussant: Anil NarayanDiscussant: Larelle Chapple
Behind the Scene of Knowledge Sharing: The Impact of Task ComplexityExamining accountability dimensions in State-Owned EnterprisesIMPACT OF ADOPTION OF IFRS ON THINLY CAPITALISED AUSTRALIAN COMPANIES
Michelle Phang, Soon Yau Foong, Murali SambasivanBelinda LukeGrantley Taylor, Greg Tower
Discussant: Chris DurdenDiscussant: Phil HancockDiscussant: Kim Wyatt
Sensitivity to one or more investments in DCF Analysis with UncertaintyFinancial Reporting and Accountability in Charitable OrganisationsInvestor Behaviour in Response to Australia's Capital Gains Tax
Maria Balatbat, David CarmichaelSteven Dellaportas, Jonathan Langton, Brian WestSam Sherry, Andrew Ferguson, Philip Brown
Discussant: Helen ThorneDiscussant: Graham BowreyDiscussant: Grantley Taylor
Pre-dinner Drinks
Level 3 - Trade Exhibition Area
Tuesday 8 July 7.30 pm - 8.00 pm
Conference Dinner
Level 3 - Grand Ballroom
Tuesday 8 July 8.00 pm - 11.55 pm

 

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