2009 AFAANZ Conference

Papers Being Presented at the 2009 AFAANZ Conference

266 Balasingham Balachandran, Robert Faff, Michael Theobald, Eswaran Velayutham
Seasoned Equity Offerings, Quality Signalling, and Private Benefits of Control

83 Gwynn Narraway, Carolyn Cordery
Perspectives on reporting for contributed services

167 Stacey Porter, Alistair Brown , Fitra Roman Cahaya, Greg Tower
Labour Practices and Decent Work Disclosures in Indonesia

258 Anne Abraham, Hazel Jones
Promoting authentic learning through a scaffolded accounting assignment in a blended environment

125 Mahmoud Agha
Investment, Total payout, Firm Performance and Managerial Incentives: the "Tradeoff Model"

118 Kamran Ahmed, Xu-dong Ji, Wei Lu
The Effect of Board Structure and Ownership on the Quality of Accounting Earnings in China

298 Rafiuddin Ahmed, Md. Habib-Uz-Zaman Khan
Competition, business strategy and the adoption of multiple performance measurement system: Some evidence from Bangladesh.

21 Khaled Al-Jifri, Ehab Mohamed, Peter Oyelere
Timeliness of corporate governance disclosure and response to new regulatory requirements

210 Brennan Allen, David Mundy, Grant Samkin
The social network of New Zealand directors: An exploratory study

214 Nicole Ang, Ken Trotman
The Utilisation of Quantitative Information in Groups' Capital Investment Decisions

299 Morton Anja, Jennifer Harrison
Explaining Voluntary Ratio Disclosures at the Category Level

168 Vicky Arnold, Clark Hampton, Deepak Khazanchi, Steve Sutton
Managing Risk In Interorganizational Relationships: Factors Influencing The Desirability of E-Commerce Assurance

206 Vicky Arnold, Jean Bedard, Jillian Phillips, Steve Sutton
The Impact of Information Tagging in the MD&A on Investor Decision Making: Implications for XBRL

233 Neal Arthur, Qingliang Tang
Ownership Concentration and Financial Reporting Quality: International Evidence

244 Neal Arthur, Robert Czernkowski, Tina Huynh
The Impact of Cash Flows and Accruals on Belief Asymmetry

152 Tracy Artiach
Financial Reporting Conservatism, Disclosure and the Cost of Equity Capital

109 Hue Hwa Au Yong, Robert Faff
Asia-Pacific Banks' Interest Rate and Exchange Rate Exposures

14 Yong Ting Aw, Robyn Moroney, Carolyn Windsor
The impact of assurance on the quality of voluntary environmental disclosures: An empirical analysis

36 M Nazir Awan, Allan Chang
Can Good Corporate Governance Practices Improve Firm Financial Performance?

114 Samir Ayoub, Keith Hooper, Rowena Sinclair
Perceptions of governance in not-for-profit: agency, stewardship or a stakeholder management?

71 Kevin Baird, Rahat Munir, Sujatha Perera
An analytical framework for examining changes in performance measurement systems within the banking sector

273 Amanda Ball, Ian Mason, Bob Miller, Markus Milne
Carbon neutrality: A management control strategy for climate change or modern day hocus-pocus?

20 Amy Balme, Karen Van Peursem
Threats to the New Zealand Serious Fraud Office: An Institutional Perspective

178 Leopold Bayerlein, Omar Al Farooque
Does the IFRS Adoption in Selected Countries Coincide with a Harmonisation of Accounting for Deferred Tax and Goodwill?

294 Joy Begley, Sandra Chamberlain, Qiang Cheng
Valuation of Canadian Income Trusts and the Controversy over Distributable Cash

92 Amani Bell, Rosina Mladenovic, Reuben Sengara
Supporting the reflective practice of tutors: what do tutors reflect on?

40 Karen Benson, Marion Hutchinson, Ashwin Sriram
Governance in Australian Superannuation Funds

260 Lizeth Bezuidenhout, Neil Crombie
Exploring the antecedents and process of management accounting change: A case study of a company's budgeting system

262 Jacqueline Birt, Dean Katselas
Firm Lobbying and IFRS 8 Operating Segments

159 Mark Bliss, Ferdinand Gul
Does CEO Duality Constrain Board Independence? Some Evidence from Audit Pricing

123 Gregory Boland, Kazuo Hiramatsu, Satoshi Sugahara
Chief Financial Officers' perception towards the shifting roles of finance section: A Japanese study

130 Peter Booth, Francesco Giacobbe, James Wakefield
Controlling Newly Established Foreign Subsidiaries in Transition Economies

251 Jane Broadbent, Linda English, James Guthrie, Richard Laughlin
Some Thoughts on a System for the Performance Audit of the Operational Stage of Long Term Partnerships with the Private Sector for the Provision of Public Sector Services

34 Philip Brown, Michael Lee, Sian Owen, Terry Walter
Corporate Governance and the Long-Run Performance of Firms Issuing Seasoned Equity: An Australian Study

312 Philip Brown, Andrew Ferguson, Sam Sherry
Tax-Loss Selling and Managerial Discretion

49 Martin Bugeja
Takeover premiums and the perception of auditor independence and reputation

24 Binh Bui
Determinants of Organisational Political Reaction to Emissions Trading Bill: Evidence From New Zealand

93 Steven Cahan, David Emanuel, Akmalia Mohamad Ariff
Intangibles and Disclosure: Early Evidence from East Asia

82 David Cairns, Dianne Massoudi, Ross Taplin, Ann Tarca
IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia

317 Peter Carey
Auditing, Business Advice and SME Performance

149 Tyrone Carlin, Nigel Finch
Challenging the Compliance Myth: Evidence from the IFRS Impairment Testing Regime

156 Tyrone Carlin, Nigel Finch, Hidayah Laili
Examining the Practice of Contemporary Goodwill Accounting in Malaysia

173 Tyrone Carlin, Cuong Duc Pham
Profitability and Cost Management in Former State Owned Enterprises in Vietnam

155 Garry Carnegie, Brendan O'Connell
Understanding the responses of professional accounting bodies to crises: The case of the Australian profession in the 1960s

48 Elizabeth Carson, Roger Simnett, Per Christen Tronnes
International Consistency in Audit Reporting Behaviour: Evidence from Going Concern Modifications

90 Keryn Chalmers, Jayne Godfrey, John Webster
Does an IFRS impairment approach improve the association between goodwill accounting and firms' investment opportunities?

86 June Chan, Helen Kang, Richard Morris
Globalisation, IFRS and Convergence of Accounting Information: The Case of Return-on-Assets

110 Parmod Chand, Lorne Cummings, Chris Patel
The Effect of Accounting Education and National Culture on Accounting Judgments

289 Che-Chia Chang, Chan-Jane Lin, Victoria Wang
Has the Financial Reporting Become More Conservative after Restatements?

276 Linda Chang, Mandy Cheng
The Effect of Outcome and Process Accountability on Supplier Customer Negotiations

55 Millicent Chang, Jeremy Meynert, Iain Watson
Do Undisclosed Director Trades Convey Information about Future Firm Performance?

136 Ellie Chapple, Victoria Clout, Nilan Gandhi
Earnings Management, Auditor Independence and CLERP 9 for Established and Emerging Australian Listed Firms

143 Larelle Chapple, Peter Clarkson, Daniel Gold
Carbon as a Commodity: the Costs and Consequences

104 Huifa Chen, Yihong Jiang, Zhijun Lin, Qingliang Tang
Mandatory IFRS Adoption and Accounting Quality: Evidence from the European Union

227 Mandy Cheng, Habib Mahama
Managers' perception of costing systems and its impact on the intensity of use, psychological empowerment and task performance

278 Mandy M. Cheng, Kerry A. Humphreys
Improving managerial judgments of information relevance and strategy appropriateness using the balanced scorecard and the strategy map

78 Chee Seng Cheong, Mahmud Masum, Ralf Zurbruegg
Financial Analysts' Forecast Accuracy Before and After AIFRS

91 Vincent Chong, Matt Wan
The effect of information and types of responsibility on managers' project evaluation judgments

191 Gariet W.S. Chow, Robert B. Durand, SzeKee Koh
Are Ethical Investments Good?

287 Jacqueline Christensen, Pamela Kent, Jenny Stewart
Choice of non-audit services supplier: Other consultants versus the external auditor

119 Demetris Christodoulou, Graeme Dean, Sandra van der Laan
Contesting the Benefits of Executing a Deed of Cross Guarantee

231 Demetris Christodoulou, Stuart McLeay, Vasilis Sarafidis
The Econometrics of Estimating Unexpected Accruals

32 Demi Chung, David Hensher, John Rose
Identifying Risk Perceptions of Various Stakeholder Groups to a Public-Private-Partnership Tollroad Contract

99 Sue Ciccotosto, Paul de Lange, Brendan O'Connell
Latour's contribution to the accounting literature through Actor-Network Theory: A critical appraisal

182 Peter Clarkson, Andreas Simon, Irene Tutticci
What Do Analysts Do with Their Own Forecasts - Evidence from short-term and long-term forecast trade-offs to derive target prices

23 Peter Clarkson, Doug Hanna, Gordon Richardson, Rex Thompson
The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings

9 Bob Clift, Yi Wang
Is there a "business case" for board diversity?

169 Paul Collier, Shaun Hodges, Robyn Pilcher, Mitchell Van der Zahn, Craig Ward
'Local Governance' In Policing: Achieving Equilibrium Between Quality Indicators and Quantitative Measures

271 Philip A. Collier, Mohamed Z. Elbashir, Steve G. Sutton
The use of Business Intelligence Systems to leverage Enterprise-Wide Accounting Information in Shared Data Environment: An empirical investigation

133 Christine Contessotto, Robyn Moroney
Does audit committee effectiveness impact auditor assessed audit risk?

219 Jeff Coulton, Caitlin Ruddock
Corporate Payout Policy in Australia and a Test of the Life Cycle Theory

4 Stacey Cowan, Nicola McCosh
Report users' perceptions of environmental performance: a preliminary investigation

221 James Cummings, Alex Frino
Price formation and liquidity surrounding large trades in interest rate and equity index futures

202 Ray da Silva Rosa, Lien Duong, H.Y Izan
Consequences of riding takeover waves

153 Sunil Dahanayake, Kerry Jacobs
The Development of the Value for Money (VFM) Auditing Jurisdiction-the Case of the Victorian Auditor-General's Office (VAGO) in Australia

51 Claudia Dahle, Caren Sureth
The Impact of Minimum Taxation Concepts on Corporate Investment Decisions

237 Anne Darroch, Elizabeth Rainsbury
Bridging the Perception Gap: Numeracy of Tertiary Students in First Year Accounting Courses

108 Nicholas Davis
Accrual Accounting and the Australian Public Sector - A Legitimation Explanation

318 Michael De Martinis, Robyn Moroney, Iwan Sudjali
Extending an Analysis of Forced Auditor Change by Former Arthur Andersen Clients: Following the Audit Partner versus Following the Audit Firm

69 Charl De Villiers, Chris Van Staden
Good, Bad and Crisis Firms: How much and where they disclose environmental information

253 Charl De Villiers, Vic Naiker, Chris Van Staden
Good Corporate Governance makes for Good Environmental Performance

121 Craig Deegan, Islam Muhammad Azizul
NGO's use of the Media to Create Changes in Corporate Activities and Accountabilities: Evidence from a Developing Country

151 Craig Deegan, Shamima Haque
An Exploration of Corporate Climate Change-related Governance Practices and Related Disclosures: Evidence from Australia

84 Dan Dhaliwal, Farshid Navissi, Christina Wong-Lim
Value Relevance of the SEC Expanded Form 8-K

64 Tami Dinh Thi, Helen Kang, Wolfgang Schultze
Discretionary Capitalization of Research & Development - The Trade-Off between Opportunistic Earnings Management and Signaling

135 Viet Do, Robert Faff, Madhu Veeraraghavan
Performance Persistence in Hedge Funds: Australian Evidence

63 John Dumay
Transforming the utility of IC narrative: An interventionist and strategic approach

304 Chris Durden, Brett Wilkinson
Accounting Research Homogeneity: Understanding and Responding to the Forces of Conformity

292 Samson Ekanayake, Nava Subramaniam
Nature, Extent and Antecedents of Risk Management Practices in Knowledge-Intensive Firms

29 Isil Erol, Dogan Tirtiroglu
Concentrated ownership, No Dividend Payout Requirement, and the Capital Structure of REITs: Evidence from Turkey

265 Elaine Evans
Accounting education in Australia 1944-1988:Why the professional accounting bodies were 'locked in' to higher education as the platform for accounting education

172 Neil Fargher, Renee Radich, Isabel Wang
An analysis of financial statement fraud at the audit assertion level

281 Richard Fisher, Tony Mortensen
The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting

208 Carolyn Fowler, Chris Hunt, Gianni Milo
The Influence of Technical and Institutional Environmental Demands on Performance Measurement Choice in New Zealand Local Government

22 Denise Frost, Stewart Lawrence
Budgeting in an independent church: a social capital perspective

226 Mukesh Garg
Large price changes, price reversal, overreaction and firm characteristics

134 Jonathan Goslin, Abeyratna Gunasekarage
The Usefulness of Financial Statement Information in Predicting Stock Returns

261 Paul Griffin, Adam Li, David Lont
Non-Audit Fees, Audit Tenure & Auditor Independence: Evidence from Going Concern Opinions

170 Ferdinand Gul, Anthony Ng, Bin Srinidhi
Board Gender Diversity and Informativeness of Stock Prices

280 Ferdinand Akthar Gul, Xuezhou Zhao, Gaoguang Zhou
Credit Rating Transitions and Corporate Investments

188 Ahsan Habib, Haiyan Jiang
The Impact of Ownership Concentration on Voluntary Disclosure Practices in New Zealand

38 Jason Hall, Ben McVicar
Impact of sector versus security choice on equity portfolios

311 Phil Hancock, Bryan Howieson, Marie Kavanagh, Jenny Kent, Irene Tempone
Stakeholders' Perspectives of the Skills and Attributes for Accounting Graduates

43 Phil Hancock, Grantley Taylor, Greg Tower
Evaluating The Extent of Australian Resource Companies' Estimates of Mineral and Petroleum Reserves

47 Noel Harding, Yeonjeung (Sarah) Kim
The Impact of Hierarchical Distance on Predecisional Distortion by Auditors

72 Noel Harding, Rita Wong
Evidentiary Triangulation in an Electronic Audit Workpaper Environment

218 Wen He, Jianfeng Shen
Extrapolation Bias and Investors' Expectations

194 Poh Ling Ho, Grantley Taylor, Greg Tower
Determinants of voluntary communication patterns: A longitudinal observation

142 Keith Hooper, Kate Kearins, Paul Wells
Tax agent, bean counter or cost controller: What do clients think of their accountants

80 Keith Howson, Jill Phillips
The Generation Y Disconnect: Using Problem-based Learning to Bridge the Gap

139 Marion Hutchinson, Philip Lin, Majella Percy
The role of the audit committee and institutional investors in constraining earnings management: evidence from Chinese firms listed in Hong Kong

101 Errol Iselin, Lokman Mia, John Sands
Multi-Perspective Performance Reporting, Continuous Improvement and Organisational Performance

129 Md Ainul Islam, Mohammad Humayun Kabir, Fawzi Laswad
Impact of IFRS adoption on earnings quality- Preliminary evidence from New Zealand

65 Beverley Jackling, Monica Keneley
Perceptions of generic skill development: international and local accounting students in Australia

249 Sue Jackman
Group assessment in a business school: Is it really fair?

44 Kerry Jacobs, Kate Jones
The Middle Age of New Public Management: The Paradox of the Auditor General

234 Lianhua Jian, Jung Wha Lee
Institutional Investors, Earnings Quality and Fraud: Evidence from China

8 Alicia Liwei Jiang
Strategic Bankruptcies in the Association between Bankruptcies and Prior Audit Opinions - A Note

171 Li Jiang, Jeong-Bon Kim , Lei Pang
Control-Ownership Wedge, Concentrated Ownership and Investment Sensitivity to Stock Price

229 Gregory Jobome, Janet Lee
The Role of News Media in Reporting Corporate Governance Issues: The Case of a Multinational Company in Britain and Australia

309 Christine Jubb, Sareeya Phanarong
Rehabilitating Poorly Governed and Distressed Companies in an Emerging Economy

146 Ron Kluvers, John Tippet
The Anatomy of accountability

61 Michael Krapp, Wolfgang Schultze, Andreas Weiler
Performance Measurement and Organizational Design

225 Sanjaya Kuruppu, Markus J. Milne
Organisational Legitimacy and Audited Corporate Environmental Disclosures: The Case of Dolphin Deaths and Non-financial Stakeholders

111 Kam-Wah Lai
Auditors' Fees and Clients' Subsequent Bankruptcy After the Receipt of Clean Opinions

200 Greg Laing, Arabella Volkov
Interpretation of Financial Reports: An Experimental Investigation of the Efficiency and Effectiveness of Different Information Presentations

10 David Lambert, Zoltan Matolcsy, Anne Wyatt
How do analysts forecast earnings?

103 Roman Lanis, Grant Richardson
An Empirical Study of the Impact of Board of Director Composition on Corporate Tax Aggressiveness

17 Stewart Lawrence, Alan Lowe, Umesh Sharma
Accountants as institutional entrpreneurs: changing culture at a Fijian telecommunications company

28 Shih-Cheng Lee, Chuan Liao, Chien-Ting Lin, Lei Xu
Firm Characteristics and Information Risk

77 Craig Lewis, Patrick Verwijmeren
Convertible security design and contract innovation

124 Yan Li
How Earnings Are Managed Through Discretionary Accruals and Abnormal R&D Spending Toward Earnings Targets

122 Yang Li, Donald Stokes, Stephen Taylor, Leon Wong
Audit quality, Earnings quality and the Cost of Equity Capital

18 Hai Lu, Gordon Richardson, Steven Salterio
Direct and Indirect Effects of Internal Control Weaknesses and External Audit Effort on Accruals Quality: Evidence from A Unique Canadian Regulatory Setting

197 Kirsten MacDonald
An exploratory study of the adoption and use of securitisation in New Zealand: An interdisciplinary enquiry

138 Johnathan Magrane, Sue Malthus
Audit committee effectiveness within a New Zealand district health board: linking best practice guidelines to actual processes and perceptions

195 Nonna Martinov-Bennie, Dominic Soh
The relationship between the Audit Committee and the Internal Audit Function: what works, what doesn't?

141 Reza Monem
The Life and Death of One.Tel

11 Robyn Moroney
Self-assessed knowledge differences between industry specialist and non-specialist auditors: What cost Specialization?

256 Grace Mui
Defining Auditor Expert Performance in Fraud Detection

270 Ruvendra Nandan
Variations in Management Control Practices

263 Anil Narayan
Managing Accountability Expectations Using Structural and Communicative Mechanisms: A New Institutional Perspective

19 Ciarán Ó hÓgartaigh , Tony van Zijl, Richard Zhe Wang
The Impact of Default Risk on the Basu Measure of Accounting Conservatism

33 Shams Pathan
The endogenously chosen board structure: evidence from the US bank holding companies

239 Yee Shih Phua

66 John Preiato, Ann Tarca
IFRS adoption, analysts and institutional setting

193 Suresh Ramachandra
The Impact of NZ IAS 38 on equity values and borrowing capacities of firms in New Zealand

222 Nthati Rametse, Sue Yong
Small business taxpayers' attitudes to complying with a tax system: lessons and experiences from Australia and New Zealand

116 Michaela Rankin, Dina Wahyuni, Carolyn Windsor
Towards Emissions Trading: The role of environmental management systems in voluntarily disclosing greenhouse gas emissions

279 Afzalur Rashid
Board Composition, Board Leadership Structures and Firm Performance: Evidence from Bangladesh

316 Marko Reimer
Intraorganisational power of management accounting departments

37 Zalailah Salleh, Jenny Stewart
The impact of expertise on the mediating role of the audit committee

67 Grant Samkin, Annika Schneider
Accountability, Narrative Reporting and Legitimation: The Case of a New Zealand Public Benefit Entity

184 Julie Sek, Anna Wright, Anne Wyatt
The Use of Performance Hurdles in Equity-Based Compensation

205 Poh Sun Seow
The Effects of Decision Aid Structural Restrictiveness on Decision-Making Outcomes

201 Yaowen Shan, Stephen Taylor, Terry Walter
Errors in Estimating Unexpected Accruals in the Presence of Large Net External Financing

187 Luch Sim, Peter Wells, Anne Wyatt
The Association between Busy Directors and Acquisition Performance

144 Michael Skully, Tram Vu
The Informational Roles of Maturity in Syndicated Loan Contracts

302 Simon M. S. So, Gordon Y. N. Tang
Further Evidence on the Risk-Return Relations in Pacific-Basin Markets

232 Rosalind Whiting, James Woodcock
Intellectual Capital Disclosures by Australian Companies


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