| CONCURRENT SESSION 1 — Monday 6 July 8.30 am - 10.00 am |
| Meeting Room 10 | Meeting Room 11 | Meeting room 4 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 | Riverbank Room 3 |
| Finance | Corporate Governance | Financial Accounting | Financial Accounting | Management Acctg | CSR/Environmental | International | Public /Non-profit | Auditing |
| Market Pricing | The Governance Role of Audit Committees | Accounting conservatism | Financial Accounting Topics | Multiple Performance Measures | Accounting for Carbon | Empirical Studies in International Accounting | Public Sector Audit Issues | Audit Opinions |
| Moderator: Anthony Ng | Moderator: Peter Oyelere | Moderator: Allan Barton | Moderator: Elizabeth Hickey | Moderator: David Gadenne | Moderator: Markus Milne | Moderator: Keryn Chalmers | Moderator: Gwynn Narraway | Moderator: Robyn Moroney |
| Firm Characteristics And Information Risk | Audit Committee Effectiveness Within A New Zealand District Health Board: Linking Best Practice Guidelines To Actual Processes And Perceptions | Financial Reporting Conservatism, Disclosure And The Cost Of Equity Capital | Examining The Practice Of Contemporary Goodwill Accounting In Malaysia | Multi-perspective Performance Reporting, Continuous Improvement And Organisational Performance | An Exploration Of Corporate Climate Change-related Governance Practices And Related Disclosures: Evidence From Australia | Discretionary Capitalization Of Research & Development - The Trade-off Between Opportunistic Earnings Management And Signaling | 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 | International Consistency In Audit Reporting Behaviour: Evidence From Going Concern Modifications |
| Chuan Liao, Chien-Ting Lin, Lei Xu, Shih-Cheng Lee | Sue Malthus, Johnathan Magrane | Tracy Artiach | Tyrone Carlin, Nigel Finch, Hidayah Laili | Errol Iselin, John Sands, Lokman Mia | Shamima Haque, Craig Deegan | Tami Dinh Thi, Wolfgang Schultze, Helen Kang | James Guthrie, Linda English, Jane Broadbent, Richard Laughlin | Per Christen Tronnes, Elizabeth Carson, Roger Simnett |
| Discussant: Jason Hall | Discussant: Mahmoud Agha | Discussant: Neal Arthur | Discussant: John Webster | Discussant: Belete Bobe | Discussant: Sumit Lodhia | Discussant: Alan Kilgore | Discussant: Warwick Baines | Discussant: Stephen Taylor |
| Price Formation And Liquidity Surrounding Large Trades In Interest Rate And Equity Index Futures | The Impact Of Expertise On The Mediating Role Of The Audit Committee | Does The Ifrs Adoption In Selected Countries Coincide With A Harmonisation Of Accounting For Deferred Tax And Goodwill? | Intangibles And Disclosure: Early Evidence From East Asia | Improving Managerial Judgments Of Information Relevance And Strategy Appropriateness Using The Balanced Scorecard And The Strategy Map | Carbon As A Commodity: The Costs And Consequences | Ifrs Adoption, Analysts And Institutional Setting | The Development Of The Value For Money (vfm) Auditing Jurisdiction-the Case Of The Victorian Auditor-general's Office (vago) In Australia | Auditors' Fees And Clients' Subsequent Bankruptcy After The Receipt Of Clean Opinions |
| James Cummings, Alex Frino | Zalailah Salleh, Jenny Stewart | Leopold Bayerlein, Omar Al Farooque | Akmalia Mohamad Ariff, Steven Cahan, David Emanuel | Mandy M. Cheng, Kerry A. Humphreys | Larelle Chapple, Peter Clarkson, Daniel Gold | Ann Tarca, John Preiato | Sunil Dahanayake, Kerry Jacobs | Kam-Wah Lai |
| Discussant: Simon M. S. So | Discussant: Lisa Barnes | Discussant: Joy Begley | Discussant: Andrew B. Jackson | Discussant: Heidi Sundin | Discussant: Chris Van Staden | Discussant: Richard Morris | Discussant: Demi Chung | Discussant: David Hay |
| | The Role Of The Audit Committee And Institutional Investors In Constraining Earnings Management: Evidence From Chinese Firms Listed In Hong Kong | The Impact Of Default Risk On The Basu Measure Of Accounting Conservatism | The Impact Of Nz Ias 38 On Equity Values And Borrowing Capacities Of Firms In New Zealand | Competition, Business Strategy And The Adoption Of Multiple Performance Measurement System: Some Evidence From Bangladesh. | Carbon Neutrality: A Management Control Strategy For Climate Change Or Modern Day Hocus-pocus? | Mandatory Ifrs Adoption And Accounting Quality: Evidence From The European Union | The Middle Age Of New Public Management: The Paradox Of The Auditor General | Non-audit Fees, Audit Tenure & Auditor Independence: Evidence From Going Concern Opinions |
| | Philip Lin, Marion Hutchinson, Majella Percy | Richard Zhe Wang, Ciarán Ó hÓgartaigh , Tony van Zijl | Suresh Ramachandra | Md. Habib-Uz-Zaman Khan, Rafiuddin Ahmed | Amanda Ball, Ian Mason, Bob Miller, Markus Milne | Huifa Chen, Qingliang Tang, Yihong Jiang, Zhijun Lin | Kerry Jacobs, Kate Jones | David Lont, Paul Griffin, Adam Li |
| | Discussant: Paul Brown | Discussant: Mukesh Garg | Discussant: Mahmud Masum | Discussant: David Brown | Discussant: Prem Yapa | Discussant: Roger Willett | Discussant: Helen irvine | Discussant: Nava Subramaniam |
| CONCURRENT SESSION 2 — Monday 6 July 10.30 am - 12.00 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting room 4 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 | Riverbank Room 3 |
| Finance | Corporate Governance | Financial Accounting | Accounting History | Management Acctg | Tax | Education | Auditing | Auditing |
| Agency Issues/ Price Impact | Corporate Governance and Performance | Accruals and Cash | Accounting History | Interorganizational Control Systems | Taxation Issues | Professional Issues | Auditing and Accruals Quality | Auditor Judgment and Decision Making |
| Moderator: Tariq Haque | Moderator: Neil Crombie | Moderator: Sue Wright | Moderator: Brian West | Moderator: Louise Kloot | Moderator: Larelle Chapple | Moderator: Dianne McGrath | Moderator: Barry Cooper | Moderator: Elizabeth Carson |
| Control-ownership Wedge, Concentrated Ownership And Investment Sensitivity To Stock Price | Board Composition, Board Leadership Structures And Firm Performance: Evidence From Bangladesh | The Concept Of Cash: An Empirical Study Of Connotative Meaning In Accounting | Accounting Education In Australia 1944-1988:why The Professional Accounting Bodies Were 'locked In' To Higher Education As The Platform For Accounting Education | Controlling Newly Established Foreign Subsidiaries In Transition Economies | An Empirical Study Of The Impact Of Board Of Director Composition On Corporate Tax Aggressiveness | Chief Financial Officers' Perception Towards The Shifting Roles Of Finance Section: A Japanese Study | Direct And Indirect Effects Of Internal Control Weaknesses And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting | Self-assessed Knowledge Differences Between Industry Specialist And Non-specialist Auditors: What Cost Specialization? |
| Li Jiang, Jeong-Bon Kim , Lei Pang | Afzalur Rashid | Tony Mortensen, Richard Fisher | Elaine Evans | James Wakefield, Francesco Giacobbe, Peter Booth | Roman Lanis, Grant Richardson | Satoshi Sugahara, Kazuo Hiramatsu, Gregory Boland | Hai Lu, Gordon Richardson, Steven Salterio | Robyn Moroney |
| Discussant: Millicent Chang | Discussant: Martin Bugeja | Discussant: Majella Percy | Discussant: Xu-dong Ji | Discussant: Bruce Gurd | Discussant: Paul Kenny | Discussant: Anne Abraham | Discussant: David Lont | Discussant: Jenny Stewart |
| Convertible Security Design And Contract Innovation | Can Good Corporate Governance Practices Improve Firm Financial Performance? | The Econometrics Of Estimating Unexpected Accruals | Accrual Accounting And The Australian Public Sector - A Legitimation Explanation | Managing Risk In Interorganizational Relationships: Factors Influencing The Desirability Of E-commerce Assurance | Tax-loss Selling And Managerial Discretion | Tax Agent, Bean Counter Or Cost Controller: What Do Clients Think Of Their Accountants | Audit Quality, Earnings Quality And The Cost Of Equity Capital | The Impact Of Hierarchical Distance On Predecisional Distortion By Auditors |
| Craig Lewis, Patrick Verwijmeren | Allan Chang, M Nazir Awan | Demetris Christodoulou, Stuart McLeay, Vasilis Sarafidis | Nicholas Davis | Vicky Arnold, Clark Hampton, Deepak Khazanchi, Steve Sutton | Sam Sherry, Philip Brown, Andrew Ferguson | Paul Wells, Kate Kearins, Keith Hooper | Yang Li, Donald Stokes, Stephen Taylor, Leon Wong | Yeonjeung (Sarah) Kim, Noel Harding |
| Discussant: Hue Hwa Au Yong | Discussant: Victoria Clout | Discussant: Andreas Simon | Discussant: Eric Clubb | Discussant: Brian Burfitt | Discussant: Larelle Chapple | Discussant: Prem Yapa | Discussant: Neil Fargher | Discussant: Mark Bliss |
| Investment, Total Payout, Firm Performance And Managerial Incentives: The "tradeoff Model" | The Association Between Busy Directors And Acquisition Performance | The Impact Of Cash Flows And Accruals On Belief Asymmetry | Understanding The Responses Of Professional Accounting Bodies To Crises: The Case Of The Australian Profession In The 1960s | Exploring The Influence Of Controls On The Modification Of Outsourcing Relationships | The Impact Of Minimum Taxation Concepts On Corporate Investment Decisions | | | Evidentiary Triangulation In An Electronic Audit Workpaper Environment |
| Mahmoud Agha | Luch Sim, Anne Wyatt, Peter Wells | Neal Arthur, Robert Czernkowski, Tina Huynh | Garry Carnegie, Brendan O'Connell | Yee Shih Phua | Claudia Dahle, Caren Sureth | | | Rita Wong, Noel Harding |
| Discussant: James Cummings | Discussant: Jeff Coulton | Discussant: Anne Wyatt | Discussant: Jayne Bisman | Discussant: Julie Harrison | Discussant: Grant Richardson | | | Discussant: Carolyn Windsor |
| FORUM SESSION 1 — Monday 6 July 12.00 pm - 1.00 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 |
| Finance | Financial Accounting | Accounting History | | | Education | AIS |
| Finance Forum I | Financial Accounting Forum | Ethics and Accounting History Forum | Forum - Various Topics | Forum - Various Topics | Education Forum | AIS Forum |
| Moderator: Balasingham Balachandran | Moderator: David Lont | Moderator: Garry Carnegie | Moderator: Sandra van der Laan | Moderator: Farshid Navissi | Moderator: Paul Wells | Moderator: Michael Davern |
| Liquidity In Asset Pricing: New Evidence Using Low Frequency Data | An Empirical Study Of Factors Influencing Internet Financial And Sustainability Reporting In Indonesia Stock Exchange | Hongkong And Shanghai Bank Financial Reporting Practices 1865-1876. | The Association Between Corporate Governance Attributes And Audit Fees In Malaysia: Ethnicity Implications | A Comparison Of Parametric And Sampling Approaches To Portfolio Investment Selection Using Ftse100 Stocks | What Accountants Can Learn From The Training Of Doctors | Factors Influencing The Adoption Of Xbrl By Organizations In New Zealand |
| Daniel Chai, Robert Faff, Philip Gharghori | Luciana Spica Almilia | Freda Hui, Kathy Rudkin | Shireenjit Johl, Mazlina Mat Zain, Nava Subramaniam | David Allen, Seyed-Ali Hosseini-Yekani | Lyn Daff | Khairil Mustafa, Carolyn Fowler, Carolyn Cordery |
| | | | | | | |
| | Measures Of Timeliness Of Earnings: An Empirical Investigation | Accounting Professionalization Amidst Alternating Politico-economic Order Of Ethiopia | The Influence Of Non Audit Services On Perceptions Of Auditor Independence | Ambiguity Of Financial Leverage Measures And Bondholder Protection | The Feltex Story: Stained Carpet | The Role Of It Systems In The Strategy Process: A Case Study |
| | Philip Brown, Glen W. Dobbie, Andrew B. Jackson | Dessalegn Getie Mihret, Kieran James, Joseph M Mula | Philip Law | Noel Yahanpath, Rechel Williams | Andrew Slessor | Fredrik Nilsson, Jan Lindvall |
| | | | | | | |
| | The Use Of Smoothed Earnings Information By Analysts | Quis Auditoret Ipsos Auditores?: Can Auditors Be Trusted? | The Changing Roles And Skills Gap In The Accounting Profession: An Examination Of Practitioners In Their First Year Of Experience As A Potential Resource | Wayward Bullets: More Small Business Tax Concessions | Going For 100% Digital Teaching And Learning Environment In Accounting: The Agony And The Ecstasy | Web-based Accounting Information Systems For Small Businesses: A Proposed Model |
| | Hwee Cheng Tan, Baljit Sidhu | Bryan Howieson | Samantha Sin, Fred Wang | Paul Kenny, Maz Demonthenous | Joseph Mula, Joseph M Mula | Trevor Nesbit |
| | | | | | | |
| | | Corporate Accountability For Human Rights | | | | |
| | | Susan Wild | | | | |
| | | | | | | |
| CONCURRENT SESSION 3 — Monday 6 July 2.00 pm - 3.30 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting room 4 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 | Riverbank Room 3 |
| Finance | Corporate Governance | Financial Accounting | Financial Accounting | Finance | Qualitative Research | International | Public /Non-profit | Auditing |
| Capital Markets | Corporate Governance and Capital Markets | Earnings Management/Quality | Valuation | Banking and Financial Institutions | Qualitative Research | International Accounting Issues | Performance Issues | The Value of Voluntary Auditing and Assurance |
| Moderator: Jason Hall | Moderator: Sidney Leung | Moderator: Atique Islam | Moderator: Baljit Sidhu | Moderator: Lien Duong | Moderator: Deryl Northcott | Moderator: Alan Kilgore | Moderator: Linda English | Moderator: Karen Van Peursem |
| Extrapolation Bias And Investors' Expectations | Board Gender Diversity And Informativeness Of Stock Prices | How Earnings Are Managed Through Discretionary Accruals And Abnormal R&d Spending Toward Earnings Targets | Impact Of Ifrs Adoption On Earnings Quality- Preliminary Evidence From New Zealand | Asia-pacific Banks' Interest Rate And Exchange Rate Exposures | The Life And Death Of One.tel | Globalisation, Ifrs And Convergence Of Accounting Information: The Case Of Return-on-assets | 'local Governance' In Policing: Achieving Equilibrium Between Quality Indicators And Quantitative Measures | The Impact Of Assurance On The Quality Of Voluntary Environmental Disclosures: An Empirical Analysis |
| Wen He, Jianfeng Shen | Ferdinand Gul, Bin Srinidhi, Anthony Ng | Yan Li | Mohammad Humayun Kabir, Fawzi Laswad, Md Ainul Islam | Hue Hwa Au Yong, Robert Faff | Reza Monem | June Chan, Richard Morris, Helen Kang | Robyn Pilcher, Paul Collier, Shaun Hodges, Craig Ward, Mitchell Van der Zahn | Yong Ting Aw, Robyn Moroney, Carolyn Windsor |
| Discussant: Robert Durand | Discussant: Allan Chang | Discussant: Ellinor Allen | Discussant: Peter Wells | Discussant: Patrick Verwijmeren | Discussant: Umesh Sharma | Discussant: Akmalia Mohamad Ariff | Discussant: Ron Kluvers | Discussant: Noel Harding |
| Large Price Changes, Price Reversal, Overreaction And Firm Characteristics | Corporate Governance And The Long-run Performance Of Firms Issuing Seasoned Equity: An Australian Study | Institutional Investors, Earnings Quality And Fraud: Evidence From China | The Impact Of Ifrs Adoption On The Value Relevance Of Book Value And Earnings | The Informational Roles Of Maturity In Syndicated Loan Contracts | Transforming The Utility Of Ic Narrative: An Interventionist And Strategic Approach | Ifrs Fair Value Measurement And Accounting Policy Choice In The United Kingdom And Australia | Profitability And Cost Management In Former State Owned Enterprises In Vietnam | Auditing, Business Advice And Sme Performance |
| Mukesh Garg | Philip Brown, Michael Lee, Sian Owen, Terry Walter | Jung Wha Lee, Lianhua Jian | Peter Clarkson, Doug Hanna, Gordon Richardson, Rex Thompson | Tram Vu, Michael Skully | John Dumay | Dianne Massoudi, Ann Tarca, David Cairns, Ross Taplin | Tyrone Carlin, Cuong Duc Pham | Peter Carey |
| Discussant: Barry Oliver | Discussant: Neil Crombie | Discussant: Suresh Ramachandra | Discussant: Sue Wright | Discussant: Lien Duong | Discussant: Sue (S.E.) Yong | Discussant: Wei Lu | Discussant: Rowena Sinclair | Discussant: Karen Van Peursem |
| The Usefulness Of Financial Statement Information In Predicting Stock Returns | The Role Of News Media In Reporting Corporate Governance Issues: The Case Of A Multinational Company In Britain And Australia | | Value Relevance Of The Sec Expanded Form 8-k | | Budgeting In An Independent Church: A Social Capital Perspective | | The Influence Of Technical And Institutional Environmental Demands On Performance Measurement Choice In New Zealand Local Government | |
| Abeyratna Gunasekarage, Jonathan Goslin | Gregory Jobome, Janet Lee | | Dan Dhaliwal, Farshid Navissi, Christina Wong-Lim | | Denise Frost, Stewart Lawrence | | Gianni Milo, Carolyn Fowler, Chris Hunt | |
| Discussant: Balasingham Balachandran | Discussant: Marion Hutchinson | | Discussant: Rosalind Whiting | | Discussant: Deryl Northcott | | Discussant: Gwynn Narraway | |
| CONCURRENT SESSION 4 AND PANEL SESSION — Monday 6 July 4.00 pm - 5.30 pm |
| Hall C | Meeting Room 11 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 3 |
| Corporate Governance | Management Acctg | CSR/Environmental | Education | Auditing |
| Panel Session - The Global Financial Crisis and the Accounting, Auditing and Finance Professions - Panel Moderator: Associate Professor Paul de Lange- Speakers: Professor Philip Brown, Dr Craig Ansley and Professor Elizabeth Hickey. | Corporate Governance Topics | Management Control Systems and Performance Measurement | Emissions Trading | Teaching and Assessment | Auditing Topics |
| | Moderator: Philomena Leung | Moderator: Zahirul Hoque | Moderator: Carol Tilt | Moderator: Lyn Daff | Moderator: Christina Chiang |
| | Is There A "business Case" For Board Diversity? | Managers' Perception Of Costing Systems And Its Impact On The Intensity Of Use, Psychological Empowerment And Task Performance | Are Ethical Investments Good? | Group Assessment In A Business School: Is It Really Fair? | Strategic Bankruptcies In The Association Between Bankruptcies And Prior Audit Opinions - A Note |
| | Yi Wang, Bob Clift | Habib Mahama, Mandy Cheng | SzeKee Koh, Gariet W.S. Chow, Robert B. Durand | Sue Jackman | Alicia Liwei Jiang |
| | Discussant: Haiyan Jiang | Discussant: Md. Habib-Uz-Zaman Khan | Discussant: Charl De Villiers | Discussant: Elizabeth Rainsbury | Discussant: Jung Wha Lee |
| | Rehabilitating Poorly Governed And Distressed Companies In An Emerging Economy | Variations In Management Control Practices | Determinants Of Organisational Political Reaction To Emissions Trading Bill: Evidence From New Zealand | Supporting The Reflective Practice Of Tutors: What Do Tutors Reflect On? | Takeover Premiums And The Perception Of Auditor Independence And Reputation |
| | Sareeya Phanarong, Christine Jubb | Ruvendra Nandan | Binh Bui | Amani Bell, Rosina Mladenovic, Reuben Sengara | Martin Bugeja |
| | Discussant: Philomena Leung | Discussant: Nicole Sutton | Discussant: Janice Hollindale | Discussant: Paul Wells | Discussant: Kam-Wah Lai |
| | | An Analytical Framework For Examining Changes In Performance Measurement Systems Within The Banking Sector | Towards Emissions Trading: The Role Of Environmental Management Systems In Voluntarily Disclosing Greenhouse Gas Emissions | The Effect Of Accounting Education And National Culture On Accounting Judgments | Choice Of Non-audit Services Supplier: Other Consultants Versus The External Auditor |
| | | Rahat Munir, Sujatha Perera, Kevin Baird | Dina Wahyuni, Michaela Rankin, Carolyn Windsor | Parmod Chand, Lorne Cummings, Chris Patel | Jacqueline Christensen, Pamela Kent, Jenny Stewart |
| | | Discussant: Yee Shih Phua | Discussant: Amanda Ball | Discussant: Satoshi Sugahara | Discussant: Michael De Martinis |
| CONCURRENT SESSION 5 — Tuesday 7 July 10.30 am - 12.00 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting room 4 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 | Riverbank Room 3 |
| Finance | Corporate Governance | Financial Accounting | Financial Accounting | Finance | CSR/Environmental | Education | AIS | Auditing |
| Portfolio Analysis and Asset Pricing | Corporate Governance and Earnings Management | Financial Disclosure | Market Considerations | Corporate Finance | Corporate Social Responsibility | Skills and Attributes | Accounting Information Systems | Audit Fees |
| Moderator: Karen Benson | Moderator: Michaela Rankin | Moderator: Majella Percy | Moderator: Robert Czernkowski | Moderator: Mahmoud Agha | Moderator: Roger Burritt | Moderator: Brendan O'Connell | Moderator: Carlin Dowling | Moderator: Peter Roebuck |
| Impact Of Sector Versus Security Choice On Equity Portfolios | Earnings Management, Auditor Independence And Clerp 9 For Established And Emerging Australian Listed Firms | Explaining Voluntary Ratio Disclosures At The Category Level | Corporate Payout Policy In Australia And A Test Of The Life Cycle Theory | Concentrated Ownership, No Dividend Payout Requirement, And The Capital Structure Of Reits: Evidence From Turkey | Labour Practices And Decent Work Disclosures In Indonesia | Stakeholders' Perspectives Of The Skills And Attributes For Accounting Graduates | The Effects Of Decision Aid Structural Restrictiveness On Decision-making Outcomes | Contesting The Benefits Of Executing A Deed Of Cross Guarantee |
| Jason Hall, Ben McVicar | Ellie Chapple, Victoria Clout, Nilan Gandhi | Jennifer Harrison, Morton Anja | Jeff Coulton, Caitlin Ruddock | Isil Erol, Dogan Tirtiroglu | Fitra Roman Cahaya, Stacey Porter, Greg Tower, Alistair Brown | Marie Kavanagh, Phil Hancock, Bryan Howieson, Jenny Kent, Irene Tempone | Poh Sun Seow | Sandra van der Laan, Demetris Christodoulou, Graeme Dean |
| Discussant: Lei Xu | Discussant: Anthony Ng | Discussant: Hwee Cheng Tan | Discussant: Luciana Spica Almilia | Discussant: Farshid Navissi | Discussant: David Gadenne | Discussant: Jacqueline Birt | Discussant: Joseph Mula | Discussant: Elizabeth Carson |
| Performance Persistence In Hedge Funds: Australian Evidence | The Effect Of Board Structure And Ownership On The Quality Of Accounting Earnings In China | Intellectual Capital Disclosures By Australian Companies | Errors In Estimating Unexpected Accruals In The Presence Of Large Net External Financing | Credit Rating Transitions And Corporate Investments | Ngo's Use Of The Media To Create Changes In Corporate Activities And Accountabilities: Evidence From A Developing Country | Perceptions Of Generic Skill Development: International And Local Accounting Students In Australia | The Impact Of Information Tagging In The Md&a On Investor Decision Making: Implications For Xbrl | Does Ceo Duality Constrain Board Independence? Some Evidence From Audit Pricing |
| Viet Do, Robert Faff, Madhu Veeraraghavan | Xu-dong Ji, Kamran Ahmed, Wei Lu | Rosalind Whiting, James Woodcock | Yaowen Shan, Stephen Taylor, Terry Walter | Ferdinand Akthar Gul, Xuezhou Zhao, Gaoguang Zhou | Craig Deegan, Islam Muhammad Azizul | Monica Keneley, Beverley Jackling | Vicky Arnold, Jean Bedard, Jillian Phillips, Steve Sutton | Mark Bliss, Ferdinand Gul |
| Discussant: Karen Benson | Discussant: Shams Pathan | Discussant: Richard Zhe Wang | Discussant: Philip Brown | Discussant: David Allen | Discussant: Binh Bui | Discussant: Brendan O'Connell | Discussant: Michael Davern | Discussant: Peter Carey |
| Further Evidence On The Risk-return Relations In Pacific-basin Markets | | Interpretation Of Financial Reports: An Experimental Investigation Of The Efficiency And Effectiveness Of Different Information Presentations | Evaluating The Extent Of Australian Resource Companies' Estimates Of Mineral And Petroleum Reserves | | Organisational Legitimacy And Audited Corporate Environmental Disclosures: The Case Of Dolphin Deaths And Non-financial Stakeholders | Bridging The Perception Gap: Numeracy Of Tertiary Students In First Year Accounting Courses | The Use Of Business Intelligence Systems To Leverage Enterprise-wide Accounting Information In Shared Data Environment: An Empirical Investigation | |
| Simon M. S. So, Gordon Y. N. Tang | | Arabella Volkov, Greg Laing | Grantley Taylor, Greg Tower, Phil Hancock | | Sanjaya Kuruppu, Markus J. Milne | Elizabeth Rainsbury, Anne Darroch | Mohamed Z. Elbashir, Philip A. Collier, Steve G. Sutton | |
| Discussant: Shumi Akhtar | | Discussant: Ann Tarca | Discussant: Tyrone Carlin | | Discussant: Evangeline Elijido-Ten | Discussant: Lyn Daff | Discussant: Carlin Dowling | |
| FORUM SESSION 2 — Tuesday 7 July 12.00 pm - 1.00 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 |
| Finance | Corporate Governance | Management Acctg | CSR/Environmental | International | Public /Non-profit |
| Finance Forum II | Financial Accounting and Governance Forum | Management Accounting Forum | CSR Forum | International Accounting Forum | Public Sector/ Not for Profit Forum |
| Moderator: James Cummings | Moderator: Jacqueline Christensen | Moderator: Ruvendra Nandan | Moderator: Lorne Cummings | Moderator: Helen Kang | Moderator: Kerry Jacobs |
| The Interaction Of Switching And Lead-lag Effects In The Australian Stock Market | Corporate Governance Mechanisms And Performance: Case Of Family And Non-family Companies In Malaysia | Evaluating The Efficiencies Of University Faculties: Adjusted Data Envelopment Analysis | An Evaluation Of The Gri2006 Sustainability Reporting Guidelines: The Need For Standardisation | Corporate Social Reporting - The Case Of China: A Content Analysis | Board Structure And Accountability: A Not-for-profit Governance Perspective |
| Tariq Haque | Noor Afza Amran, Ayoib Che Ahmad | Belete Bobe | Reg Matthews, Paul Myers, Daryll Cahill, Kevin Adams | Andrew Godfrey, LLoyd Austin, Jinghua Li | Lisa Barnes, Keith Howson |
| | | | | | |
| Investable Market Neutral Hedge Fund Indices: An Examination Of Whether These Indices Eliminate Market Risk? | Market Reaction And Intra Industry Effect Corporate Governance Perception Index Announcement | Exploring Revenue Management In Small Businesses | Profit And Organisational Legitimacy In An Emerging Market | Form Over Substance, The Politics Of International Accounting Setting | Accounting For Government In The Global South: Do Global Solutions Match Local Problems? |
| Simone Kelly, Rajaguru Gulasekaran, Anthony White | Nurul Hasanah Uswati Dewi, Luciana Spica Almilia | Frederick Ng, Julie Harrison, Chris Akroyd | Acklesh Prasad, Peter Green, Jon Heales | Hajar Roudaki Roudaki, Kathie Cooper, Lee Moerman | Andy Wynne, Stewart Lawrence |
| | | | | | |
| Long-run Volatility Forecasting: What Is Best For Fair Valuation Of Esos? | The Effects Of Board Governance And Management Certification On Auditor Choice | The Introduction Of Program Budgeting In The Sydney College Of Advanced Education | Voluntary Environmental Disclosures Of Malaysian Listed Companies: An Application Of Stakeholder Theory | Country Of Origin Effect And Management Accounting Practices - Evidence From Singapore | Balanced Scorecard Implementation In The Public Sector: Lessons Learnt In A Large Local Government Authority |
| Philip Brown, John Gould, Aaron McDonald, Alex Szimayer | Louis, T. W. Cheng, T. Y. Leung | Ted Watts, Vicki Baard | Evangeline Elijido-Ten | Bruce Gurd, Jennifer Koh, Helen Thorne | David Gadenne, Bishnu Sharma |
| | | | | | |
| | | | Creating Institutional Meaning: Carbon Permits, Accounting And Taxation Law. | | Autonomous Automatons: Is Institutionalism Blunting Site Based Management At State Secondary Schools? |
| | | | Pamela Mete, Caroline Dick, Lee Moerman | | Warwick Baines |
| | | | | | |
| CONCURRENT SESSION 6 — Tuesday 7 July 2.00 pm - 3.30 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting room 4 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 | Riverbank Room 3 |
| Finance | Corporate Governance | Financial Accounting | Critical Perspective | Management Acctg | Interdisciplinary | International | Public /Non-profit | Auditing |
| Governance and Disclosure Impacts | Governance and Corporate Decisions | Financial Disclosure | Critical Perspectives | Decision Making | Interdisciplinary Research | International Financial Reporting | Accountability Issues | The Value of Audit Committees |
| Moderator: Robert Faff | Moderator: Martin Bugeja | Moderator: Mukesh Garg | Moderator: John Dumay | Moderator: Rahat Munir | Moderator: Rosalind Whiting | Moderator: Ann Tarca | Moderator: John Neilson | Moderator: Christine Jubb |
| Do Undisclosed Director Trades Convey Information About Future Firm Performance? | Good Corporate Governance Makes For Good Environmental Performance | Accountability, Narrative Reporting And Legitimation: The Case Of A New Zealand Public Benefit Entity | Threats To The New Zealand Serious Fraud Office: An Institutional Perspective | The Effect Of Information And Types Of Responsibility On Managers' Project Evaluation Judgments | Accountants As Institutional Entrpreneurs: Changing Culture At A Fijian Telecommunications Company | Determinants Of Voluntary Communication Patterns: A Longitudinal Observation | Identifying Risk Perceptions Of Various Stakeholder Groups To A Public-private-partnership Tollroad Contract | Does Audit Committee Effectiveness Impact Auditor Assessed Audit Risk? |
| Millicent Chang, Jeremy Meynert, Iain Watson | Charl De Villiers, Vic Naiker, Chris Van Staden | Grant Samkin, Annika Schneider | Amy Balme, Karen Van Peursem | Vincent Chong, Matt Wan | Umesh Sharma, Stewart Lawrence, Alan Lowe | Poh Ling Ho, Greg Tower, Grantley Taylor | Demi Chung, David Hensher, John Rose | Christine Contessotto, Robyn Moroney |
| Discussant: Shams Pathan | Discussant: Grantley Taylor | Discussant: Jeff Coulton | Discussant: John Dumay | Discussant: Ian Edwards | Discussant: Markus Milne | Discussant: Ann Tarca | Discussant: John Neilson | Discussant: Paul Coram |
| Governance In Australian Superannuation Funds | Nature, Extent And Antecedents Of Risk Management Practices In Knowledge-intensive Firms | Has The Financial Reporting Become More Conservative After Restatements? | Latour's Contribution To The Accounting Literature Through Actor-network Theory: A Critical Appraisal | The Utilisation Of Quantitative Information In Groups' Capital Investment Decisions | An Exploratory Study Of The Adoption And Use Of Securitisation In New Zealand: An Interdisciplinary Enquiry | Ownership Concentration And Financial Reporting Quality: International Evidence | Managing Accountability Expectations Using Structural And Communicative Mechanisms: A New Institutional Perspective | The Relationship Between The Audit Committee And The Internal Audit Function: What Works, What Doesn't? |
| Karen Benson, Marion Hutchinson, Ashwin Sriram | Samson Ekanayake, Nava Subramaniam | Che-Chia Chang, Chan-Jane Lin, Victoria Wang | Brendan O'Connell, Sue Ciccotosto, Paul de Lange | Nicole Ang, Ken Trotman | Kirsten MacDonald | Neal Arthur, Qingliang Tang | Anil Narayan | Dominic Soh, Nonna Martinov-Bennie |
| Discussant: Robert Faff | Discussant: Dogan Tirtiroglu | Discussant: Sam Sherry | Discussant: Paul Collier | Discussant: Errol Iselin | Discussant: Sandra van der Laan | Discussant: Wolfgang Schultze | Discussant: Sunil Dahanayake | Discussant: Christine Jubb |
| | The Use Of Performance Hurdles In Equity-based Compensation | | Accounting Research Homogeneity: Understanding And Responding To The Forces Of Conformity | The Effect Of Outcome And Process Accountability On Supplier Customer Negotiations | Small Business Taxpayers' Attitudes To Complying With A Tax System: Lessons And Experiences From Australia And New Zealand | | The Anatomy Of Accountability | Extending An Analysis Of Forced Auditor Change By Former Arthur Andersen Clients: Following The Audit Partner Versus Following The Audit Firm |
| | Julie Sek, Anne Wyatt, Anna Wright | | Brett Wilkinson, Chris Durden | Linda Chang, Mandy Cheng | Nthati Rametse, Sue Yong | | Ron Kluvers, John Tippet | Michael De Martinis, Robyn Moroney, Iwan Sudjali |
| | Discussant: Tram Vu | | Discussant: Ruvendra Nandan | Discussant: Anne Lillis | Discussant: Stewart Lawrence | | Discussant: Janet Lee | Discussant: Yeonjeung (Sarah) Kim |
| CONCURRENT SESSION 7 — Tuesday 7 July 4.00 pm - 5.30 pm |
| Meeting Room 10 | Meeting Room 11 | Meeting room 4 | Meeting Room 5 | Meeting Room 6 | Meeting Room 7 | Riverbank Room 1 | Riverbank Room 2 | Riverbank Room 3 |
| Finance | Corporate Governance | Financial Accounting | Financial Accounting | Management Acctg | CSR/Environmental | Education | Public /Non-profit | Auditing |
| SEOs/IPOs/Takeovers | Governance Characteristics, Regulation and Disclosure | Financial Analysts | IFRS | Issues in Management Accounting | Sustainability (environmental) reporting incentives | Approaches to Learning | Not for Profit: Governance and Reporting Issues | Fraud Detection and other topics |
| Moderator: Robert B. Durand | Moderator: Millicent Chang | Moderator: Gordon Richardson | Moderator: Wolfgang Schultze | Moderator: Michelle Phang | Moderator: Amanda Ball | Moderator: Paul De lange | Moderator: Tracy Artiach | Moderator: Paul Coram |
| Consequences Of Riding Takeover Waves | The Endogenously Chosen Board Structure: Evidence From The Us Bank Holding Companies | Financial Analysts' Forecast Accuracy Before And After Aifrs | Challenging The Compliance Myth: Evidence From The Ifrs Impairment Testing Regime | Performance Measurement And Organizational Design | Good, Bad And Crisis Firms: How Much And Where They Disclose Environmental Information | Promoting Authentic Learning Through A Scaffolded Accounting Assignment In A Blended Environment | Perceptions Of Governance In Not-for-profit: Agency, Stewardship Or A Stakeholder Management? | Defining Auditor Expert Performance In Fraud Detection |
| Lien Duong, H.Y Izan, Ray da Silva Rosa | Shams Pathan | Chee Seng Cheong, Mahmud Masum, Ralf Zurbruegg | Tyrone Carlin, Nigel Finch | Michael Krapp, Wolfgang Schultze, Andreas Weiler | Charl De Villiers, Chris Van Staden | Anne Abraham, Hazel Jones | Rowena Sinclair, Keith Hooper, Samir Ayoub | Grace Mui |
| Discussant: Kirsten MacDonald | Discussant: Yi Wang | Discussant: Demetris Christodoulou | Discussant: Leopold Bayerlein | Discussant: William Maguire | Discussant: Mark Brimble | Discussant: Sue Jackman | Discussant: Louise Kloot | Discussant: Alicia Liwei Jiang |
| Seasoned Equity Offerings, Quality Signalling, And Private Benefits Of Control | The Impact Of Ownership Concentration On Voluntary Disclosure Practices In New Zealand | How Do Analysts Forecast Earnings? | Does An Ifrs Impairment Approach Improve The Association Between Goodwill Accounting And Firms' Investment Opportunities? | Exploring The Antecedents And Process Of Management Accounting Change: A Case Study Of A Company's Budgeting System | Report Users' Perceptions Of Environmental Performance: A Preliminary Investigation | The Generation Y Disconnect: Using Problem-based Learning To Bridge The Gap | Perspectives On Reporting For Contributed Services | An Analysis Of Financial Statement Fraud At The Audit Assertion Level |
| Balasingham Balachandran, Robert Faff, Michael Theobald, Eswaran Velayutham | Haiyan Jiang, Ahsan Habib | David Lambert, Zoltan Matolcsy, Anne Wyatt | Keryn Chalmers, Jayne Godfrey, John Webster | Neil Crombie, Lizeth Bezuidenhout | Stacey Cowan, Nicola McCosh | Jill Phillips, Keith Howson | Carolyn Cordery, Gwynn Narraway | Isabel Wang, Renee Radich, Neil Fargher |
| Discussant: Abeyratna Gunasekarage | Discussant: Anna Wright | Discussant: Dianne Massoudi | Discussant: Tony Mortensen | Discussant: Ralph Kober | Discussant: Afzalur Rashid | Discussant: Rosina Mladenovic | Discussant: Kerry Jacobs | Discussant: Philip Law |
| Valuation Of Canadian Income Trusts And The Controversy Over Distributable Cash | Timeliness Of Corporate Governance Disclosure And Response To New Regulatory Requirements | What Do Analysts Do With Their Own Forecasts - Evidence From Short-term And Long-term Forecast Trade-offs To Derive Target Prices | Firm Lobbying And Ifrs 8 Operating Segments | Intraorganisational Power Of Management Accounting Departments | | | | |
| Joy Begley, Sandra Chamberlain, Qiang Cheng | Peter Oyelere, Khaled Al-Jifri, Ehab Mohamed | Andreas Simon, Irene Tutticci, Peter Clarkson | Jacqueline Birt, Dean Katselas | Marko Reimer | | | | |
| Discussant: John Gould | Discussant: Noel Yahanpath | Discussant: gaoguang zhou | Discussant: Grant Samkin | Discussant: Anil Narayan | | | | |
