Papers Being Presented at the 2010 AFAANZ Conference
30 Ching-Lung Chen, Yu-Cheng Chen, Pei-I Chou, Anchor Y. Lin
Earnings Persistence and Valuation Implication for Firms with Large Real Earnings Manipulation
304 Chen Song, Jacqueline Birt, Michaela Rankin
Financial Instrument Disclosure Quality in the Metals and Mining Industry
115 RADZIAH ABDUL LATIFF, FAUZIAH MD TAIB
THE EFFECTS OF OWNERSHIP STRUCTURE AND MONITORING MECHANISMS
296 Rashidah Abdul Rahman, Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain
Political Connections: A Threat to Auditor Independence?
41 Indra Abeysekera, Sam Jebeile, Kardina Kamuruddin
Researching for Intellectual Capital Management in New Public Sector Organisations for Effectiveness, Efficiency, and Reputation
295 Madeleine Abrandt-Dahlgren, Alan Jones, Samantha Sin
Practitioners' and students' conceptions of professional accounting work, with a focus on how practitioners conceptualise and cope with issues of commercialism and ethics in contemporary practice
353 Ralph Adler, Ahmadasri Alaudin, Paul Theivananthampillai
Levers of Control, Fairness and Trust with Employees and Customers in an Islamic Bank
199 Mahmoud Agha
Leverage, Executive Incentives and Corporate Governance
219 Kamran Ahmed, Darren Henry, Miglani Seema
Corporate Governance and Financial Distress: Evidence from Australia
332 Kamran Ahmed, Mohammad Nurul Houqe, AKM Waresul Karim, Tony vanZijl
Towards identifying the determinants of revenue and earnings forecast bias and the impact of ambitious revenue forecast on earnings forecast optimism during IPOs: Evidence from an emerging market
191 Andrew Ainsworth, Adrian Lee
Why does the Bid-Ask Spread Widen on Ex-Dividend Days in Australia?
324 Rusdi Akbar, Brian Perrin, Robyn Pilcher
Performance Measurement in Indonesia: The case of Local Government
242 Shumi Akhtar
Dividend Payout Determinants for Australian Multinational and Domestic Corporations
201 Chris Akroyd, Ralph Kober
The emergence and utilisation of management control systems in a high growth firm
352 Shahana Alam, Neil Crombie, Vicki Tan
REMUNERATION LOGICS: HOW LARGE U.S. FIRMS JUSTIFY CEO PAY
116 Robyn Alcock, Kristy Richardson
What Do Accountants Do? Perceptions of Secondary School Students in a Regional Queensland City
375 Husam Aldamen, Keith Duncan, Ray McNamara
Corporate Governance, Risk Assessment and Cost of Debt
139 Nasser Alsadoun, Farshid Navissi, Daniel Vinkler
Pricing of Compliance with Section 404 of SOX: Evidence from Non-accelerated Filers
366 Hong Nee Ang, Matthew Pinnuck
Do investors value disclosed versus recognised employee share options differently?
251 Jessica Anstey, Michaela Rankin, Maria Strydom
Executive remuneration structure and performance in the Australian financial sector
208 Norhani Aripin, Pauline Ho, Greg Tower
Determinants of communication of key financial data over turbulent times
254 Vicky Arnold, Tanya Benford, Clark Hampton, Steve Sutton
ENTERPRISE RISK MANAGEMENT: RE-CONEPTUALIZING THE ROLE OF RISK AND TRUST ON INFORMATION SHARING IN TRANSNATIONAL ALLIANCES
151 Hue Hwa Au Yong, Robert Faff, Sirimon Treepongkaruna, Liujing Zeng
Banking Risk Premiums in US Publicly Listed Firms
280 Kaveen Bachoo, Rebecca Tan, Mark Wilson
The Quality of Sustainability Reporting and Cost of Equity Capital: Australian Evidence
356 Warwick Baines, Nicholas Davis, Kristy Fitzmaurice, Donata Muntean, Kay Plummer
Reflection, revision and feedback can enhance accounting students’ learning
285 Bala Balachandran, Arifur Khan, Paul Mather
Managerial Share Ownership and Operating Performance
333 Balasingham Balachandran, Keryn Chalmers
Executive and Non-Executive Directors’ Option Grants, Agency Costs and Monitoring
62 Rachel Baskerville, Carolyn Cordery
Assessing financial vulnerability in nonprofit sports organisations
202 Rachel Baskerville, Elaine Evans, Shirley Gillett, Kate Wynn-Williams
Student Diversity and Concepts of Quality Teaching: Does Ethnicity Matter?
181 Sanjay Bissessur, Allan Hodgson
International Financial Accounting Standards and Market Synchronicity
260 Robert Blackburn, Peter Carey, George Tanewski
The Role of Trust, Relationships and Professional Ethics in the Supply of External Business Advice by Accountants to SMEs
56 Gregory Boland, Satoshi Sugahara
THE EFFECTS OF ETHICS COURSE EXPOSURE: A COMPARATIVE STUDY BETWEEN JAPAN AND AUSTRALIA
24 Nicholas Boone, Sisira Colombage, Abey Gunasekarage
Block Shareholder Identity and Firm Performance in New Zealand
98 Nives Botica Redmayne, Fawzi Laswad
New Zealand public sector audit fees and audit effort: the impact of IFRS adoption
146 Robert Brooks, William Dimovski, Hoa Nguyen
UNDERPRICING, RISK MANAGEMENT, HOT ISSUE AND CROWDING OUT EFFECTS: EVIDENCE FROM THE AUSTRALIAN RESOURCES SECTOR INITIAL PUBLIC OFFERINGS
234 David A. Brown, Teemu Malmi, Prabhu Sivabalan, Chi-Ling Wu
Annual budgets, rolling forecasts and competitive strategy
309 Philip Brown, Andrew Ferguson, Peter Lam
Choice between Alternative Routes to Go Public: Backdoor Listing versus IPO
87 Philip Brown, Emily Sargent
The Top 20 Shareholders
138 Martin Bugeja, Raymond da Silva Rosa, Lien Duong, HY Izan
CEO Compensation from M&As in Australia
85 Gary Burke, Paul Collier, Michelle Phang, Nava Subramaniam
Risk Management: Drivers, Methods and Consequences
141 Geoffrey Burrows, Phillip Cobbin, Jane Hronsky
A Fine Education but no "Bluestocking": Harriett Amies, pioneer female accounting professional
60 Fong C C Steve, Quaddus Mohammed
A Pseudo-Longitudinal Study of Intranet Use in Hong Kong Public Hospitals
250 Steven Cahan, Jayne Godfrey, Jane Hamilton, Debra Jeter
The Association between Client and Industry Investment Opportunities, Auditor Industry Specialization, and Audit Fees
58 Steven Cahan, David Emanuel, Elmar Venter
Disaggregation and earnings persistence: Evidence from South Africa
88 Daryll Cahill, Kaye Hilliar, Paul Myers, Louise Robinson
Educational quality is NOT protected by examination hurdles
239 Patsie-Ann Capper, Sue Malthus, Liz Rainsbury
The composition of New Zealand public sector audit committees
301 Peter Carey, Elizabeth Carson, Michael De Martinis, Xiao Shen
The Impact of Audit Firm Change and Audit Partner Rotation on Auditor-Provided Non-Audit Services
82 Elizabeth Carson, Carlin Dowling
THE PRODUCTION OF AUDIT SERVICES: THE RELATIONSHIP BETWEEN AUDIT SUPPORT SYSTEM DESIGN AND AUDIT PRICING
96 Jenna Chaffey, Mary Low, Karen Van Peursem
Audit Education at Higher Education Levels: Perception of New Zealand Professionals
170 Keryn Chalmers, Jayne Godfrey, Barbara Lynch
Globalising Water Accounting: Lessons from the Globalisation of Financial Reporting
293 Gerald K. Chau, Patrick W. Leung
The Effects of Feedback and Self-Explanation on Tax Judgment Performance
361 Shu-Heng Chen, Hui-Sung Kao, Jan-Zan Lee
Building firm value function based on computational intelligence: Applying Ohlson model and considering corporate governance
31 Vincent Chen, Feng Gu
Disclosure about Fair Value Measurement for Goodwill Impairment Test: An Examination of Determinants and Usefulness
228 Xiaomeng Chen, Hai Wu
Analysts’ Forecast Bias and Accruals: Australian Evidence
322 Yasheng Chen, George Lee
Asset Liquidity, Cost of Capital, and IFRS Adoption
108 Yibiao Chen, Wilson Tong, Steven Wang
Heterogeneous Institutional Environment, Firm Ownership, and IPO First Day Returns: Evidence from China
305 Mandy Cheng, Kerry Humphreys
The Effect of Causal Chain Illustration on Managers’ Assessment of Perceived Strategic Contribution and Willingness to Approve a Capital Investment
152 Mandy Cheng, Wendy Green, Diane Mayorga
Evaluating the impact of Mandatory Partner Rotation on Auditor–Client Negotiation
122 Mandy Cheng, Rodney Coyte
The effect of incentive scheme subjectivity and the strategy map on individuals’ knowledge sharing and extra-role behaviour
167 Meng Yan Chia, Susela Devi, Nava Subramaniam
Corporate Sustainability Assurance Reports and Sustainability Index Listing: An Empirical Investigation on Institutional Investors’ Decision Making and Confidence
194 Bo Bae Choi, Doowon Lee, Jim Psaros
An Analysis and Explanation of Australian Company Carbon Emission Disclosures
283 Vincent Chong, Michele Leong, David Woodliff
The effects of outcome accountability pressure on budgetary slack: An experimental investigation
8 Jirapun Chorruk, Andrew Worthington
The pricing and performance of IPOs for small-and-medium-sized enterprises: Emerging market evidence
390 Shrutika Chugh, Neil Fargher, Sue Wright
Examination of regulatory and accounting factors that influence the appeal to foreign firms of listing as a Global Depository Receipt
274 Kevin Clarke, Jack Flanagan, Sharron O'Neill
Corporate Disclosure and the OHS Financial Risk Paradox: External Reporting to Corporate Monitors or Mushrooms?
279 Martin Clarke, Dyna Seng, Rosalind Whiting
Intellectual Capital and Firm Performance in Australia
227 Bruce Clayton, Chris van Staden
The impact of social influence pressure on professional accountants’ ethical reasoning
321 Barry Cooper, Steven Dellaportas, Marzlin Marzuki , Nava Subramaniam
An Empirical Study of Ethics Teaching Self-Efficacy of Accounting Academics
244 David Costello, Jason Hall
The impact of security analyst recommendations upon the trading of mutual funds
265 Stephen Courtenay, John Mead, Asheq Rahman
Mandatory Recognition of Externalities, Price Elasticity and the Market Value of Firms
376 Paul de Lange, Beverley Jackling, Jon Phillips, James Sewell
Perceptions of accounting: Do Australian born students see accounting differently from those born overseas?
120 Craig Deegan, Shamima Haque, Robert Inglis
Towards the development of a best practice guide for the disclosure of organisations’ climate change-related corporate governance practices
299 Steven Dellaportas, Luckmika Perera, Peter Richardson
m-Learning in an off-campus environment: using iPods in accounting education
48 Johnny Deng, Neale O'Connor, Michael Shields
Subjective Performance Measurement: The Effects of the Cognitive Accessibility of Performance Measures
262 John Donald
Contextual Influences on Approaches to Learning: A Cross-Cultural study of First-Year Accounting Students
161 Michael Donohoe, Robert Knechel
Muddying the Water:The Effect of Tax Aggressiveness, Auditor-Provided Tax Services and Industry-Specialization on Auditor Remuneration
273 Keitha Dunstan, Muhammad Houqe, Wares Karim, Tony van Zijl
Board Ethics and Auditor Choice - International Evidence
264 Keitha Dunstan, Khairul Anuar Kamarudin, Tony van Zijl
Auditor Tenure, Non-Audit Services and Earnings Conservatism: Evidence from Malaysia
127 Robert Durand, SzeKee Koh, Manapon Limkriangkrai
Saints versus Sinners. Does Morality Matter?
389 Maria Dyball, Fengfei Wang, Sue Wright
Sustainability in an Australian University: Staff Perceptions
90 Maria Dyball, Chun James Lau
QUIZZES AND SELF-REGULATED LEARNING STRATEGIES: EVIDENCE FROM ACCOUNTING STUDENTS
52 Evangeline Elijido-Ten, Louise Kloot
Exploring the Role of Small to Medium Enterprises (SMEs) as a Training Ground for Accountants
38 linda english
accountability in private prisons? a case study of the effectiveness of dialogic evaluation in western australia
248 Aldonio Ferreira, Carly Moulang
The drivers of involvement of management accountants in the strategic management process: the role of skills and individual attributes
344 Aldonio Ferreira, David Otley
Management control systems: An empirical analysis of the relationship between design, use, and performance
204 Aldonio Ferreira, Maleen Z. Gong
Performance Measurement, Delegation and Incentive Compensation: Balancing the Act to Improve Business Performance
57 Richard Fisher, Tony Mortensen, Daniel Webber
Fair Value Accounting in the Agricultural Sector: An Analysis of Financial Statement Preparers’ Perceptions Before and After the Introduction of IAS 41 Agriculture
157 Tristan Fitzgerald, Stephen Gray, Jason Hall, Ravi Jeyaraj
Unconstrained estimates of the equity risk premium
105 Alex Frino, Stephen Satchell, Brad Wong, Hui Zheng
How much does an illegal insider trade
94 Angie Fung, Helen Kang, Richard Morris
Credit Rating Methodologies in the Global Financial Crisis Period: Issues with Rating Horizons & Transparency in Australia
357 Natalie Gallery, Cameron Newton, Chrisann Palm
A framework for assessing financial literacy and superannuation investment choice decisions
216 Beatriz Garcia Osma, Encarnacion Guillamon-Saorin
Self-serving financial reporting communication: A study of the association between earnings management and impression management
386 Michelle Goyen
An Australian baseline model for underpricing
150 Wendy Green, Shan Zhou
Determinants of assurance on carbon emissions - An International Investigation
10 Wendy Green, Qixin Li
Evidence of an expectation gap for greenhouse gas emissions assurance
217 Paul Griffin, David Lont
Non‐Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U. S. Companies Under Stress
20 Bruce Gurd, Philip Palmer
Exploring Attitudes to Financial Reporting in the NFP Sector
166 Ahsan Habib
Non-audit service fees and financial reporting quality: A meta-analysis
350 Mohshin Habib, Christine Jubb
Can Microfinance Programs Address Social Exclusion?
291 Mohshin Habib , Kerry Jacobs, Christine Jubb, Nzilu Musyoki
EMPOWERING OR OPRESSING: THE CASE OF MICROFINANCE INSTITUTIONS
310 Phil Hancock, Bryan Howieson, Marie Kavanagh, Jenny Kent, Naomi Segal
Who Should Teach What? Perceptions of the Roles of Universities and Practice in the Education of Professional Accountants
308 Phil Hancock, Izan Izan, Lydia Kilcullen
Useful information in the external financial reports of private sector NFP entities - a user perspective.
372 Phil Hancock, Bryan Howieson, Marie Kavanagh, Naomi Segal, Irene Tempone
Academic standards and challenges for accounting educators
206 Mamiza Haq, Shams Pathan, Barry Williams
Managerial Incentives, Market Power and Bank Risk taking
261 Mamiza Haq
Factors determining bank risks: A European perspective
200 Tariq Haque
Did the 2008-2009 short-selling restrictions in Australia reduce the level of speculative trading in Australian equity markets?
164 Noel Harding, Sarah Yeonjeung Kim
Conscious and Subconscious Conformity Biases in the Judgments Made by Auditors in Large and Small Audit Firms
171 Noel Harding, YiFan (Lucy) Zhao
Improving Audit Evidentiary Triangulation Effectiveness Through the Utilisation of Order Effects
132 Graeme Harrison, Renee Radich, Ran Wei
The effects of industry-specific regulatory oversight on the association between internal governance characteristics and audit fees post-SOX
143 Carol Hart
The Impact of Legal Origin on the Relationship between Analyst Following and Recognised Intangibles
269 David Hay, Shayuti Mohamed Adnan, Chris van Staden
Culture, Governance Structure and Corporate Social Responsibility (CSR) Reporting: Evidence From China, India, Malaysia and the United Kingdom
111 David Hay
Meta-regression analysis and the Big firm premium
368 Kathleen Herbohn, Johanan Tan, Irene Tutticci
Missing pre-tax earnings benchmarks: Does the market care?
117 Kate Hogarth, Belinda Luke
Transitioning from dependent to more independent learners: Using video tutorials as a means of helping students help themselves
100 Sarowar Hossain, Gary Monroe
Multiple audit committee member-audit partner links and audit quality
16 Marion Hutchinson, Jodie Nelson
Does corporate governance influence managers’ capital investment decisions? Some evidence from Australia.
266 Muhd Kamil Ibrahim, Radziah Mahmud, Wee Ching Pok
Earnings Quality, Managerial Ownership and Firm Performance: Malaysian Evidence
104 Helen Irvine
A GENEALOGY OF CALCULATIONS AT AN EARLY QUEENSLAND SUGAR MILL: THE RHETORIC OF RATIONALITY
103 Helen Irvine, Janet Mack, Christine Ryan, Stuart Tooley
A CONCEPTUAL FRAMEWORK FOR NOT-FOR-PROFIT SUSTAINABILITY: RENOVATION OR RECONSTRUCTION?
99 Helen Irvine, Christine Ryan
An international comparison of not-for-profit accounting regulation
328 HY Izan, Nicholas Tan, Marvin Wee
Should we have separated? Firm performance post divestiture
129 Beverley Jackling, Tracey Mc Dowall, Riccardo Natoli
Are we there yet? Changing Perceptions of Accounting as a Career Choice.
128 Beverley Jackling, Riccardo Natoli
Engaging business students: An Australian university perspective
323 Kieran James, Ramadan Kanan, Joseh Mula
Cross-cultural impact on the budgeting cycle: A preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector
235 Ariyarathna Jayamaha, Joseph Mula
EFFICIENCY OF COOPERATIVE RURAL BANKS IN SRI LANKA The impact of size and location
245 Xu-Dong Ji, Wei Lu
The Value relevence and Reliability of Intangibles: Evidence from Australia Before and After Adopting IFRS
225 Liewei Jiang, Renee Radich, Sichen Zhao
THE SUCCESSFUL RESOLUTION OF AUDITOR GOING CONCERN OPINIONS: EVIDENCE FROM THE U.S. AND AUSTRALIA
354 Lianhua Jin, Jung-wha Lee, Zhi-hua Zhang
CEO Behavior regarding Pre-turnover Earnings Management: Evidence from China
231 Michael Keenan
Technology transfer in proto-professional accounting: the Auckland Gas Company, 1862-1892
246 Elisha Kelly, Nicholas Andrew Mroczkowski
Executive Stock Options and Corporate Report Disclosures: Managerial Power and Outrage Costs Perspectives
185 Thomas Kern, Nicholas McGuigan, Sidney Weil
Nurturing the Social Construction of Knowledge in Advanced Financial Accounting: The use of Asynchronous Discussion Forums to Facilitate Case-Based Learning
258 Hwee Ping Koh, Glennda Scully, David R. Woodliff
The Impact of Anticipated versus Unanticipated Time Pressure on Accounting Students’ Propensity to Commit Plagiarism: an Experimental Approach
74 Kevin Koh, Yen H Tong
Effects of Clients’ Controversial Activities on Audit Pricing
224 Nirosh Kuruppu, Peter Oyelere
Determinants of Internet Financial Reporting in Emerging Economies: A Study of Listed Companies in the United Arab Emirates
218 Cheng Lai
The Impact of Accounting Distortions on Measures of Performance, Growth, and Valuation
107 Keith S.K. Lam, Adrian C.H. Lei, Martin H.Y. Yick
Tax Convexity and Market Risk
68 Tek B. Lama
Mandatory Audit Committees in Australia: Are there economic justifications?
142 Sie Ting Lau, Keshab Shrestha, Jing Yu
Are earnings announcements informative? A cross-country analysis
259 Stewart Lawrence, Nirmala Nath, Karen Van Peursem
A HERMENEUTICAL INQUIRY: EMERGENCE OF PERFORMANCE AUDITING
19 Stewart Lawrence, Umesh Sharma
Privatization meets Fijian cultural and social impediments: A case study of a telecommunications company
338 Alina Lee, Yuningsih Yuningsih
Multiple performance measures use: instrument development and validation
69 Clive Lennox, Jeff Pittman
Voluntary Audits versus Mandatory Audits
363 Youngdeok Lim
Tax Avoidance, Cost of Debt and Shareholder Activism: Korean Evidence
114 Sumit Lodhia, Nigel martin
The Garnaut Review: What Trade Exposed Emissions Intensive Industries really think about Climate Change?
184 Anna Loyeung, Zoltan Matolcsy, Peter Wells
The association between talent and compensation: the case of Australian Chief Financial Officers
388 Joanna Masangkay
Technology, Control and Power: Creation and Implication of Visibility
326 Zoltan Matolcsy, Jonathan Tyler, Peter Wells
Corporate Governance Regulation and the Impact on Continuous Disclosure in Australia
118 Tony McMurtrie
Student Attitudes Towards the Accounting Profession: A Cross Institutional Comparison
131 Kenneth Merchant, Carolyn Stringer, Paul Theivananthampilllai
Relationships between Objective and Subjective Performance Ratings
83 Bin Miao, Yen H. Tong
ARE DIVIDENDS ASSOCIATED WITH THE QUALITY OF EARNINGS?
140 Maisarah Mohamed Saat, Stacey Porter, Gordon Woodbine
A LONGITUDINAL STUDY ON THE IMPACT OF ETHICS COURSE AND PRACTICAL TRAINING ON THE DEVELOPMENT OF ETHICAL SENSITIVITY
81 Tafadzwa Mugwagwa, Tony Naughton, Vikash Ramiah
The Efficiency of the Buy-Write Strategy: Evidence from Australia
311 Joselph M. Mula, Nickie Petcharat
Sustainability Management Accounting System (SMAS): Towards a Conceptual Design for the Manufacturing Industry
253 Anil Narayan
Framing public sector accountability in uncertain contexts: A new institutional explanation
270 Latif Oylan, Dennis Taylor, Yue Xing
Institutional Influences on Disclosures of Infrastructure and Community Assets in Local Government
205 Raja Adzrin Raja Ahmad, Greg Tower, Mitchell Van der Zahn
Communication of corporate philanthropy
183 Mark Russell
Continuous Disclosure
221 Basariah Salim, Wan Nordin Wan-Hussin
DISCLOSURE ON THE ADOPTION OF PERFORMANCE-BASED PAY, REMUNERATION COMMITTEE AND EXECUTIVE COMPENSATION:
5 Grant Samkin, Kristen Wallace
USING ANNUAL REPORTS TO REPAIR ORGANISATIONAL LEGITIMACY: THE CASE OF THE NEW ZEALAND POLICE
371 GREG SHAILER, KUN WANG
Acquisitions in Chinese Business Groups: Expropriation vs. Propping
319 Donald Stokes, John Webster
The Value of Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment
211 Hwee Cheng Tan
Choice of Accruals under Conditions of Information Uncertainty
27 Anne-Maree Thomas, Sue Wright, Hai Wu
Signalling the uncertainty of future economic benefits: Accounting for R&D in Australia
307 Samir Vanza, Peter Wells, Anna Wright
Asset Impairments during the global financial crisis: Was there the efficient disclosure of information, or the management opportunism
14 Svetlana Vlady
The Value Relevance of Climate Change and Greenhouse Gas Emissions Following the Introduction of Kyoto Protocol Policies
236 Rob Vosslamber
Anaesthetising taxation? Fairness and equity in taxation policy.
13 Yi Wang, Trevor Wilmshurst
Corporate Governance and Performance Implications of CEO Ownership: Australian Evidence
134 Paul Wells
Those persistent accounting stereotypes: Why are they so resistant to change?
61 Jianxin Zhao
The Association between Corporate Governance and the "Numbers Game": An Empirical Analysis