| Monday 4 July 8.30 am - 10.00 am |
| Auditorium 1 | Auditorium 2 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 | Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Finance | Financial Accounting | AIS | Accounting History | Education | Corporate Governance | Management Acctg | CSR | Financial Accounting |
| Asset pricing | News effects | Accounting information systems & Auditing, managerial processes, and firm performance | Accounting in diverse settings | Generic skills | Board diversity and corporate decision making | Supplier alliance and management control | CSR and carbon emissions | Price discovery |
| Moderator: Christine Brown | Moderator: Majella Percy | Moderator: Stewart Leech | Moderator: Elaine Evans | Moderator: Maria Italia | Moderator: Paul Mather | Moderator: Zahirul Hoque | Moderator: Carolyn Windsor | Moderator: Steven Cahan |
| Risk Sharing And Asset Pricing | Corporate Governance, Future News And Forward-looking Information | Enabling Audit Process Quality Through Audit Support System Design | Accounting Development In A French Colony And The Role Of The State: The Case Of Vietnam | Improving Accounting Students Employability: An Evaluation Of Group Work In A Multicultural Learning Environment | Are Women Tougher And Better Negotiators? Some Evidence On Ceo Compensation | Enterprise Risk Management As A Strategic Governance Mechanism In It-enabled Transnational Supply Chains | A Pre & Post Analysis Of The Impact Of Carbon Regulation & Ratification Of The Kyoto Protocol: An Australian Perspective | A Better Mousetrap? Does The Market Really Discover Bad News Earlier? |
| Kevin Davis | Beatriz Garcia Osma, Encarna Guillamon-Saorin | Carlin Dowling, Stewart Leech | Thanh Bui, Prem Yapa, Barry Cooper | Maria Prokofieva, Beverley Jackling, Riccardo Natoli | Martin Bugeja, Zoltan Matolcsy, Helen Spiropoulos | Vicky Arnold, Tanya Benford, Clark Hampton, Steve G. Sutton | Maya Purushothaman, Ross Taplin | Wendy Beekes, Philip Brown, Andrew Jackson |
| | Discussant: M. Humayun Kabir | Discussant: Graeme Wines | Discussant: Lee Moerman | Discussant: Trevor Stanley | Discussant: Paul Mather | Discussant: VG Shridharan | Discussant: Maria Balatbat | Discussant: Steven Cahan |
| Empirical Test On The Liquidity-adjusted Capital Asset Pricing Model | Measuring The Benefit Of A Regulated Mandatory Quiet Period In The New Issues Market | Governance Characteristics And Role Effectiveness Of Audit Committees | Accounting's Past, Present And Future: Without The Past There Is Nothing Else | Student Perception Of Learning Approach And Teamwork Benefits In Accounting: A Qualitative Study | Gender Diversity And Properties Of Analyst Earnings Forecasts | The Effect Of Accounting Control Choices And Practices In The Emergence And Enactment Of Supply Alliances | The Environmental Reporting Of Electric Utilities: An International Comparison | Continuous Disclosure And Price Discovery |
| Van Hoang Vu, Daniel Chai, Viet Minh Do | Peter Carey, Victor Fang | Akeel Lary, Dennis Taylor | Garry Carnegie, Christopher Napier | Arabella Volkov, Michael Volkov, Allison Ringer | Ferdinand Gul, Marion Hutchison, Karen Lai | Habib Mahama, Wai Fong Chua | Bakhtiar Alrazi, Charl de Villiers, Chris Van Staden | Mark Russell |
| Discussant: Howard Chan | Discussant: Peter Lam | Discussant: Mahbub Zaman | Discussant: Vassili JOANNIDES | Discussant: Shannon Sidaway | Discussant: Michaela Rankin | Discussant: Vicky Arnold | Discussant: Carolyn Windsor | Discussant: Jacqueline Birt |
| Oil Price And Stock Market Returns: The Chinese Market | Is Profit Warning A Corporate Strategic Process? | The Value Relevance Of Enterprise Resource Planning Information (erp) | The Misalignment Between Accounting Education And Practice In Ethiopia: A Resource Dependence Perspective | Embedding Non-technical Skills Into The Accounting Curricula | The Influence Of Board Gender Diversity On The Value Of Nzx Listed Firms And Its Association With Growth Options | Enhancing Strategic Flexibility And Performance Through Risk Management: The Enabling Role Of Information Technology | The Externalisation Of Ets-related Carbon Costs Through Political Mechanisms And Carbon Accounting | Does Accounting Quality Enhance The Timeliness Of Price Discovery? |
| Mohan Nandha, Harminder Singh | Lai Ping Chai | Raymond McNamara, Wickramasinghe Jayantha | Belete Bobe, Dessalegn Mihret | Irene Tempone, Marie Kavanagh, Naomi Segal, Phil Hancock, Bryan Howieson | Keitha Dunstan, Trish Keeper, Thu Phuong Truong, Tony van Zijl | Vicky Arnold, Tanya Benford, Joseph Canada, Steve G. Sutton | Binh Bui, Carolyn Fowler, Chris Hunt | Andrew Jackson |
| Discussant: Victoria Clout | Discussant: Majella Percy | Discussant: Geoffrey Said | Discussant: Elaine Evans | Discussant: Riccardo Natoli | Discussant: Sue Wright | Discussant: Zahirul Hoque | Discussant: Sandra van der Laan | Discussant: Mark Russell |
| Monday 4 July 10.30 am - 12.00 pm |
| Auditorium 1 | Auditorium 2 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 | Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Finance | Financial Accounting | Auditing | Corporate Governance | Financial Accounting | Accounting History | Management Acctg | CSR | Education |
| Investing and firm performance | Accounting conservatism | Auditor independence | Risk managment and corporate governance | IFRS adoption | Accounting in the field | Budgeting issues | Investigating CSR theory and practice | Perceptions of accounting |
| Moderator: Warwick Anderson | Moderator: Allan Hodgson | Moderator: Christine Jubb | Moderator: John Sands | Moderator: Dennis Taylor | Moderator: Garry Carnegie | Moderator: Neil Fargher | Moderator: Chris Van Staden | Moderator: Marie Kavanagh |
| Cross-region Cross-sector Asset Allocation With Regimes | The Differential Properties Of Unconditional Vs. Conditional Conservatism - The Case Of R&d Accounting | Client Importance And Financial Reporting Quality At Audit Partner Office And Firm Level | A Panel Data Analysis On The Effects Of Independent Directors Characteristics, Ethnicity And The Level Of Risks On Discretionary Accruals In Malaysian Manufacturing Companies (2003-2009) | Accounting Quality In The Pre/post Ifrs Adoption And The Impact Of Audit Committee Expertise - Evidence From Australia | Football History Off The Field: Utilising Financial Reports To Challenge Long Held ‘myths’ About The History Of The Carlton Football Club | Factors Affecting Capital Budgeting Cash Flow Forecast Biasing: Evidence From The Hotel Industry | The Applicability Of An Evolving Multi-theoretical Model To Predict And Explain Emission Disclosures: An Exploratory Study | Identifying Employment Expectation-performance Gaps Of Accounting Graduates Using Graduate Employability Indicators |
| Paul Dou, David Gallagher, Terry Walter | Tami Dinh Thi, Thorsten Sellhorn, Wolfgang Schultze, Anne Wyatt | Jeff Coulton, Caitlin Ruddock | Wan Masliza Wan Mohammad, Nik Mohd. Zaki Nik Salleh, Rashidah Abdul Rahman | Mitchell Bryce, Muhammad Ali, Paul Mather | Abdel Halabi, Lionel Frost , Margaret Lightbody | Michael Turner, Chris Guilding | Stacey Cowan, Maria Tyler | Moonsamy Naidoo, Beverley Jackling, Rafael Paguio, Lalith Seelanatha, Maria Prokofieva, Fiona Henderson, Beverley Oliver |
| Discussant: Simone Kelly | Discussant: Allan Hodgson | Discussant: Christine Jubb | Discussant: Marion Hutchinson | Discussant: Dennis Taylor | Discussant: Carolyn Fowler | Discussant: Neil Fargher | Discussant: Kirsty Rae | Discussant: Marie Kavanagh |
| On Polynomial Goal Programming And Mean-variance-skewness Portfolio Selection | Valuing Currently Unprofitable Companies In Australia: The Impacts Of Distress, Investment Intensity And Accounting Conservatism | What Happens To Auditor’s Fees Where There Are Multiple Links Between Audit Committee Members And Audit Partners? | Corporate Governance And Risk Management: The Role Of Risk And Compensation Committees. | The Effect Of Ifrs Adoption And Investor Protection On Earnings Quality Around The World | Playing By The Rules: An Historical Study Of Queensland Rugby League's Annual Reports | Impact Of Cross-cultural Power Distance On Participation, Voice And Explanation In Budgeting: Empirical Study Of Anglo-american And Local Oil Companies Operating In Libyan | The Bp Gulf Oil Spill: Failed Regulatory And Corporate Governance Systems Analysed Through A Regulatory Capitalis Lens | Mirror, Mirror On The Wall |
| Quan Gan | Hai Wu | Sarowar Hossain, Gary Monroe | Ngoc Tao, Marion Hutchinson, Lynn Gallagher | Muhammad Houqe, Tony van Zijl, Keitha Dunstan, Wares Karim | Helen Irvine, Michelle Fortune | Ramadan Kanan, Joseph Mula | Patty McNicholas, Carolyn Windsor | Paul Wells |
| Discussant: Christine Brown | Discussant: Elizabeth Rainsbury | Discussant: Antony Young | Discussant: John Sands | Discussant: Mark Wilson | Discussant: Garry Carnegie | Discussant: Noel Harding | Discussant: Lorne Cummings | Discussant: Kim Watty |
| | What Drives Firm-level Differences In Conservatism? | Environmental Matters In Financial Reporting: A Question Of Audit Materiality?? | The Effect Of Corporate Board Characteristics On Loan Monitoring Decisions | The Value Relevance Of Accounting Figures In The European Market Reconsidered | Rhetoric And The Fate Of Budgeting | The Performance Implication Of Financial Expertise Of Outside Directors Across Strategies | The Gri's Sustainability Reporting Guidelines: Promoting Accountability To Stakeholders Or Institutionalising Corporate Social P.r.? | The Master Of Professional Accounting: Challenging Stereotypes Of International Students |
| | Sandip Dhole | Christina Chiang, Deryl Northcott | Judy Day, Paul Mather, Peter Taylor | Maximilian Schauer, Max Goettsche | Nicolas Berland, Vassili Joannides, Yves Levant | George Lee | Sharron O'Neill, Craig Deegan | Hock-Thye Chan, Suzanne Ryan, Asit Bhattacharrya, Rodrigs Marcus |
| | Discussant: Hai Wu | Discussant: Alan Kilgore | Discussant: Maria Italia | Discussant: Encarna Guillamon-Saorin | Discussant: Brad Potter | Discussant: Natalie Buckmaster | Discussant: Chris Van Staden | Discussant: Maria Prokofieva |
| Monday 4 July 12.00 pm - 1.00 pm |
| Auditorium 2 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Waterfront Room 2 |
| Auditing | Corporate Governance | Education | International | Financial Accounting |
| Auditing and not-for-profit forum | Corporate governance forum | Education forum | International accounting forum | Financial accounting forum |
| Moderator: Youngdeok Lim | Moderator: Jenny Stewart | Moderator: Jeffrey Faux | Moderator: Brett Wheldon | Moderator: Tracy Artiach |
| Audit Fee Stickiness | Ceo Quality, Corporate Governance, And Ceo Compensation | Student Perceptions Of Feedback In Australian University Accounting Education | German And Italian Accountants’ Materiality Judgments: A Cross-cultural Study | An International Comparison Of Accrual Quality Under Ifrs |
| Janice Zhang, Charl De Villiers, David Hay | Reza Monem | Kim Watty, Rodney Carr, Paul de lange, Brendan O'Connell, Bryan Howieson | Eva Heidhues, Chris Patel, Axel Haller, Simone Scagnelli | M. Humayun Kabir, Fawzi Laswad |
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| Auditor Expert Performance In Fraud Detection: A Survey Of Internal Auditors | Ownership Structure, Corporate Governance And Firm Value | Research-led Teaching In Accounting Education | The Influence Of Context And Personality On Judgments Of University Accounting Students Relating To Consolidated Financial Reporting | Overvalued Equity, Benchmark Beating And Unexpected Accruals: Australian Evidence |
| Grace Mui | Jenny Jung wha Lee, Zhihua Zhang | Anja Morton | Peipei Pan, Chris Patel, Eva Heidhues | Jeff Coulton, Stephen Taylor, Naibuka Saune |
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| Risk-sharing In Ppp Tollroads: Behavioural Choice Under Contract | Corporate Risk Disclosures: The Influence Of Institutional Shareholders And The Audit Committee | Student Learning Styles And Teaching Methodologies In Accountancy: What If They Differ? | A Neofunctionalist Perspective On International Accounting Convergence: | |
| Demi Chung | Joyce Xuanxuan Zhang, Dennis Taylor | Lois Munro, Conor O'Leary | Lorne Cummings, Parmod Chand | |
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| | Timeliness Of Response To Corporate Governance Regulatory Disclosure Requirements | | | |
| | Peter Oyelere, Khaled AlJifri, Ehab Mohamed | | | |
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| Monday 4 July 2.00 pm - 3.30 pm |
| Auditorium 1 | Auditorium 2 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 | Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Finance | Financial Accounting | Public /Non-profit | Corporate Governance | Finance | International | Auditing | CSR | Financial Accounting |
| News/Investor behaviour | Disclosure issues | Public sector and NFP: Accountability | Determinants of managerial remuneration | Firm decisions and their impact on value | Comparative international accounting issues | Audit fees | The impact of events on CSR disclosure and practice | Global financial crisis and time effects |
| Moderator: Kevin Davis | Moderator: Greg Clinch | Moderator: David Gilchrist | Moderator: Millicent Chang | Moderator: Sunil Mohanty | Moderator: Lorne Cummings | Moderator: Jeff Coulton | Moderator: Pamela Kent | Moderator: Brett Govendir |
| Rumortrage: Can Investors Profit On Takeover Rumors On Internet Stock Message Boards? | Accounting Disclosure Quality, Cost Of Capital And Interrelated Firm Effect | A Multi-faceted Model Of Charitable Accountability | Managerial Pay-performance Sensitivity In Asia | Operational Risk As A Function Of The State Of The Economy | De Jure Convergence Of Vietnamese And International Accounting Standards | Are All Industry Specialist Auditors The Same? | The Changing Trends Of Corporate Social And Environmental Disclosure Within The Australian Gambling Industry | Information Asymmetry Of Fair Value Accounting During The Global Financial Crisis |
| Jenni Bettman, Aiden Hallett, Stephen Sault | Weiyi (Cynthia) Cai | Rowena Sinclair, Deryl Northcott, Keith Hooper | Kin Wai Lee | Imad Moosa | Hoai Huong Pham, Greg Tower, GLennda Scully | Steven Cahan, Debra Jeter, Vic Naiker | Chin Moi Loh, Craig Deegan, Robert Inglis | Lin Liao, Helen Kang, Richard Morris, Qingliang Tang |
| Discussant: Mohan Nandha | Discussant: Sandip Dhole | Discussant: David Gilchrist | Discussant: Ling Mei Cong | Discussant: Philip Ji | Discussant: Dianne Massoudi | Discussant: Jeff Coulton | Discussant: Pamela Kent | Discussant: Brett Govendir |
| Stock Message Board And Investors' Reaction To Company News | The Readability Of International Financial Reporting Standards – Is Harmonisation Having A Negative Impact? | Decision Making And Stewardship: To What Extent And For What Main Reason Do Donors And Members Use The Information Currently Included In The Financial Reports Of Australian Not For Profit Entities? | Risk Management And Corporate Governance: A Case Study | Referrals In The Financial Sector: Accountants And Financial Advisors | Impair Or Not To Impair? Factors Affecting The Application Of Ias 36 In Australia And The United Kingdom | Asset Securitizations And Audit Fees | The Growing Divide In Csr Practices And Reporting In A Time Of Recession. | The Information Content Of Stock Markets Around The World, A Cultural Explanation |
| Ronald Bird, Kiran Thapa | Glenn Richards, Chris Van Staden | Lydia Kilcullen, Phil Hancock, H.Y. Izan | Janek Ratnatunga, Manzurul Alam | Adrian France | Dianne Massoudi, H.Y. Izan, Ann Tarca | Yuyu Zhang, Gary Monroe, Dominic Gasbarro, Grant Cullen, Greg Shailer | Stewart Lawrence, Eva Collins, Juliet Roper, Jarrod Haar | Cameron Truong, Nick Nguyen |
| Discussant: Jenni Bettman | Discussant: David Lont | Discussant: Rowena Sinclair | Discussant: Millicent Chang | Discussant: Sunil Mohanty | Discussant: Ross Taplin | Discussant: Grace Mui | Discussant: Carol Tilt | Discussant: Sorabh Tomar |
| Does Investor Mood Really Affect Stock Prices? | The Strategic Timing Of Management Earnings Forecasts | Downward Accountability For Victoria’s ‘black Saturday’ Bushfire Recovery: Evidence From Reports Of Government And Ngos | The Impact Of Corporate Governance On Ceo Remuneration Structures In The Aftermath Of The Gfc | Capital Gains Tax Managed Funds And The Value Of Dividends | Factors Affecting Accounting Judgments: A Comparative Study Of Australian And Chinese Culture | Internal Audit Attributes And External Audit’s Reliance On Internal Audit: Implications On Audit Fees | Voluntary Environmental Disclosures In The Annual Report: The Impact Of The National Greenhouse & Energy Reporting Act | Value Relevance Of Earnings Components During The Global Financial Crisis: Evidence From Australia |
| Noel Harding, Wen He | Maria Balatbat, Gerry Gallery, Andrew Jackson | Dennis Taylor, Meredith Tharapos, Tehmina Khan, Shannon Sidaway | Jodie Nelson, Gerry Gallery, Parveen Reza | Lynn Hodgkinson, Graham Partington | Ceelsan Hu, Parmod Chand, Elaine Evans | Zulkifflee Mohamed, Mazlina Mat Zain, Nava Subramaniam | Shannon Sidaway, Paul de Lange | Edwin Lim, Wei Lu |
| Discussant: Kevin Davis | Discussant: Greg Clinch | Discussant: Helen Irvine | Discussant: Brendan OConnell | Discussant: Mirela Malin | Discussant: Helen Kang | Discussant: Elizabeth Carson | Discussant: Sharron O'Neill | Discussant: Tami Dinh Thi |
| Monday 4 July 4.00 pm - 5.30 pm |
| Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Financial Accounting | Auditing | Finance |
| Financial analysts | Audit reporting | Market structure |
| Moderator: Lai Ping Chai | Moderator: Jane Hronsky | Moderator: Steven LI |
| Analysts Forecasts During Forced Ceo Changes | Audit Committee And Going Concern Reporting Decisions: Australian Evidence | Malaysian March Towards Industrialisation:firm-level Evidence Of Its Progress From Organisation Capital Perspective |
| Sue Wright, Stanley Ka Wai Choi, Steven Hai Wu, Charlene Xiaomeng Chen | Yi Wang, Antony Young | Sureshchandra Ramachandra |
| Discussant: Peter Wells | Discussant: Jane Hronsky | Discussant: Steven LI |
| Daily And Intraday Market Reactions To A Star Resource Analyst’s Recommendations | Auditor Responses To Changes In Business Risk: The Impact Of The Global Financial Crisis On Auditors' Behaviour In Australia | The Relation Between Market Liquidity And Anonymity In The Presence Of Tick Size Constraints |
| Philip Brown, Alexey Feigin, Andrew Ferguson | Elizabeth Carson, Yang Xu, Liwei Jiang, Neil Fargher | Christine Brown, Astrophel Choo, Sean Pinder |
| Discussant: Hartini Jaafar | Discussant: Peter Roebuck | Discussant: Imad Moosa |
| The Effect Of Disclosure Transparency On Intangibles And Analysts’ Stock Pricing Forecasts | Client Importance And Auditor Opinions: International Evidence | Transaction Costs Implied By Leland Option Pricing Models: An Empirical Study |
| Indra Abeysekera | Gaoguang Zhou, Xindong Zhu | Steven LI, Mimi Abdullah |
| Discussant: Lai Ping Chai | Discussant: Nonna Martinov-Bennie | Discussant: Raymond Da Silva Rosa |
| Tuesday 5 July 8.30 am - 10.00 am |
| Auditorium 1 | Auditorium 1 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 | Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Financial Accounting | Finance | Interdisciplinary | Corporate Governance | Financial Accounting | Public /Non-profit | Management Acctg | CSR | Education |
| Earning quality | Valuation effects | Accountants in the Community | Corporate governance as a control mechanism | Industry studies | Public sector and NFP: A critique | Management control | Evidence of CSR reporting from other countries and sectors | Teaching methods |
| Moderator: Brad Potter | Moderator: Robert Faff | Moderator: Rosalind Whiting | Moderator: Eisabeth Dedman | Moderator: Jayne Godfrey | Moderator: Graham Bowrey | Moderator: VG Shridharan | Moderator: Sandra van der Laan | Moderator: Robert Inglis |
| Accounting Conservatism, Corporate Governance And Political Influence: Evidence From Malaysia | The Impact Of Disclosures Of Financial Distress On The Market Value Of Shares Of Publicly-listed New Zealand Firms | Accountants As Mental Health Workers: The Public Interest In Regional And Remote Areas | Board Evaluation Does Matter:findings From Listed Companies In Singapore | Derivatives Use And Disclosure In The Extractives Industry | ‘pushing The Boundaries’ Versus Identifying The Boundaries: | Management Control Impacts On Creative Attribution Generation In An Innovation Project Setting | Accounting For Income In Business Sustainability | Adopting Appropriate Teaching Models To Develop Knowledge And Skills To Academic Standards In The Accounting Discipline |
| Nor Farizal Mohammed, Kamran Ahmed, Xu Dong Ji | Warwick Anderson, Ava Chang | Amanda J. Carter, Roger L. Burritt, John D. Pisaniello | Phil Hancock, Boon Leng Tan | Michaela Rankin, Jacqueline Birt, Chen Lan Song | Belinda Luke, Kate Kearins, Martie-Louise Verreynne | Prabhu Sivabalan, Avinash Rugoobur | Mona Abou Taleb, Brian Gibson, Martin Hovey | Wahida Zraa, Marie Kavanagh, Todd Hartle |
| Discussant: Weiyi (Cynthia) Cai | Discussant: Lynn Hodgkinson | Discussant: Rosalind Whiting | Discussant: Helen Spiropoulos | Discussant: Peter Silhan | Discussant: Graham Bowrey | Discussant: Aldonio Ferreira | Discussant: Sumit Lodhia | Discussant: Robert Inglis |
| Firm Life Cycle, Accounting Choice And The Value Relevance Of Intangible Assets: The Impact Of Aifrs Implementation | Do Shareholders Gain From Reverse Takeover Transactions? An Analysis Of The Shell Premium | Accountants In Prison: Reintegrative Or Stigmatic Shaming | Companies’ Use Of Whistle-blowing To Detect Fraud: An Examination Of Corporate Whistle-blowing Policies | Extractive Firms And The Value Relevance Of Exploration And Evaluation Expenditures | The Relationship Between Internal And External Audit In The Public Sector – A Case Study | Non-monetary Collaborative Alliances (nmca) And Control: A Field Study Of An Australian-chinese Alliance | Beyond Legitimacy Theory: Sustainability Reporting In The Australian Commonwealth Public Sector | Improving The Student Experience By Using Accounting Students As Teaching Assistants In Tutorials |
| Hartini Jaafar, Robert Clift | Philip Brown, Andrew Ferguson, Peter Lam | Steven Dellaportas | Gladys Lee, Neil Fargher | Jacqueline Birt, Teng Zhou, Michaela Rankin | Robyn Pilcher, David Gilchrist, Inderpal Singh | Jichao Gui, Jane Baxter, Wai Fong Chua | Sumit Lodhia, Kerry Jacobs | Paul Myers, Sonia Magdziarz, Daryll Cahill, Meredith Tharapos, Joan Pagonis |
| Discussant: Richard Lee | Discussant: Robert Faff | Discussant: Umesh Sharma | Discussant: George Tanewski | Discussant: Andrew Ferguson | Discussant: Nives Botica Redmayne | Discussant: William Maguire | Discussant: Mona Abou Taleb | Discussant: Jenny Kent |
| Inventory Valuation, Company Value And The Uncertainty Principle | Issuance Of Warrants In Seasoned Equity Offerings – Evidence From Rights Offerings | Microfinance And Business Development Service Linkages: Synergies For Micro And Small Enterprise Development In Kenya | Evidence On The Convergence Of Corporate Governance: Related To Audit Committee Composition | Restoration And Rehabilitation Provisions In The Australian Materials And Energy Sectors; Estimation And Valuation Implications | The Impact Of Ifrs Adoption On Public Sector Financial Statements | The Effect Of Superior’s Reputation On Budgetary Slack: The Mediating Role Of Subordinates’ Lying And Truthfulness - An Experimental Study | Esg Reporting – Australian Class Actions As A Motivator | Living In Lectopia: Does It Affect Student Performance? |
| Ray McNamara, Simone Kelly, Jasper Verkleij, Whelan Catherine | Balasingham Balachandran , Sutharson Kanapathipillai, Chandrasekhar Krishnamurti , Michael Theobald, Eswaran Velayutham | Nzilu Musyoki, Christine Jubb | Michael Bradbury, Elizabeth Rainsbury, Josefino San Diego | Andrew Ferguson, Andrew Walker | Kathryn Trewavas, Nives Botica Redmayne, Fawzi Laswad | Vincent Chong, Loy Chanel | Daniel Murphy, Dianne McGrath | Dawei Ye, Paul Coram, Jane Hronsky |
| Discussant: Peter Carey | Discussant: Quan Gan | Discussant: Rachel Baskerville | Discussant: Eisabeth Dedman | Discussant: Andrew Jackson | Discussant: Belinda Luke | Discussant: Prabhu Sivabalan | Discussant: Craig Deegan | Discussant: Paul Myers |
| Tuesday 5 July 12.00 pm - 1.00 pm |
| Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 |
| Accounting History | CSR | Corporate Governance | Education |
| Accounting History Forum | CSR Forum | Financial Accounting and Corporate Governance Forum | Education forum |
| Moderator: Margaret Lightbody | Moderator: Sumit Lodhia | Moderator: Graeme Wines | Moderator: Simon Morris |
| Imperialism And The Practising Monopoly: Professionalization Anomalies On Accreditation Of Accountants In Sri Lanka, 1941 – 1980 | Corporate Social Responsibility In Islamic Banks: A Study Of Shari’ah Supervisory Board Disclosures And Zakat Disclosures In Malaysian And Indonesian Islamic Banks | The Effects Of Accounting Regime Change On Labour Cost Disclosures By Australian Companies | Teaching Accounting In New Zealand Secondary Schools: What Is The Relevance? |
| Sarath Ukwatte, Prem W.S. Yapa, Shiela Belamy | Amalina Wan Abdullah, Majella Percy, Jenny Stewart | Sangho Kim, Dennis Taylor | Jordan Taylor, Mary Low, Grant Samkin |
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| Ifrs Harmonization In Australia, Japan And China: An Historical Perspective | Power And Influence: Using A Social Network Analysis Of Editorial Boards To Rank Accounting Journals | Audit Committee Characteristics And Firm Performance During The Global Financial Crisis | A Model To Analyse The Effects Of Virtual Teamwork And Peer Assessment On Student Team Outcomes In Accounting Classes |
| Wei Lu, Jacqueline Birt, Lanlan Shao | Grant Samkin, Jessie Hutchings | Husam Aldamen, Keith Duncan, Simone Kelly, Raymond McNmara, Stephan Nagal | Marie Kavanagh, Leisa Sargent, Natasha Levak, Donella Caspersz |
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| | The Disclosure Of Corporate Social And Environmental-related Governance Practices: Evidence From The Textile And Garments Industry Of Bangladesh | Technology, Intellectual Capital Disclosure And Cost Of Capital | |
| | Yousuf Kamal, Craig Deegan | Yee Meei Lee, Rosalind Whiting | |
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| | | Human Rights Performance Reporting: A Study Of Corporations Within Australian Financial Sector | |
| | | M Azizul Islam | |
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| Tuesday 5 July 2.00 pm - 3.30 pm |
| Auditorium 1 | Auditorium 2 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 | Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Finance | Financial Accounting | Interdisciplinary | Critical Perspective | Tax | Corporate Governance | Management Acctg | Auditing | Education |
| Issues in superannuation and funds management | New perspectives | Accounting and decisionmaking | Accounting as an instrument | Corporate tax: Minimsation and compliance | Corporate governance in diverse entities | Management accounting and non-profit making organizations | Audit of Private Firms and Family Ownership | Learning frameworks (1) |
| Moderator: Imad Moosa | Moderator: Keryn Chalmers | Moderator: Lyn Murphy | Moderator: Brendan O'Connell | Moderator: Ellie Chapple | Moderator: Dianne McGrath | Moderator: Manzurul Alam | Moderator: Gary Monroe | Moderator: Irene Tempone |
| Australian Superannuation Outsourcing: Fees, Related Parties And Concentrated Markets | Influences Of Firm Characteristics On Accruals Generation And The Accrual Anomaly | Australian Sell-side Analysts’ Use Of Intellectual Capital Information | Red Queen Takes White Knight: The Commercialization Of Accounting Education In Australia | Corporate Social Responsibility And Tax Aggressiveness: An Empirical Analysis | An Analysis Of Corporate Governance Practices Of Smaller Listed Companies | Investigating Customer Performance Measurement In Social Service Not-for-profits | Audit Pricing In Private Firms: The Effects Of Family And Foreign Control | Bridging The Gap Between Tertiary Education And Work: A Model Of Situated Learning In Accountancy |
| Kevin Liu, Bruce Arnold | Brett Govendir, Wells Peter | Subhash Abhayawansa, James Guthrie | Ted Watts, C.J. McNair, Graham Bowrey | Grant Richardson, Roman Lanis | Kevin Plastow, Gerry Gallery, Natalie Gallery | Suresh Cuganesan | Shireenjit Johl, Arifur Khan | Trevor Stanley |
| Discussant: Kiran Thapa | Discussant: Keryn Chalmers | Discussant: Lyn Murphy | Discussant: John Dumay | Discussant: Ellie Chapple | Discussant: Monica Tan | Discussant: Manzurul Alam | Discussant: Nava Subramaniam | Discussant: Gerard Hulst |
| Enhancing Contrarian Strategies: Evidence From Developed Markets Indices | The Impact Of Integration And Focus On Post-acquisition Performance | Strategic Management And The Balanced Scorecard: A Case Study Of A Telecommunincation Company | The Story Of An Intellectual Capital Controversy: Deciding Between Numbers And Narratives | Cultural Values And Tax Compliance Behaviours Of Ethnic Operators: A Hofstede Perspective | Family Control, Board Structure And Performance: Evidence From An Emerging Economy | The Complex And Multifaceted World Of Performance Management In Ngos: A Case Study | Family Firm, Audit Fee And Auditor Choice: Australian Evidence | Change In Conception Of Learning: A Missing Ingredient To Support Deep Learning |
| Mirela Malin, Graham Bornholt | Sorin Daniliuc, Chris Bilson, Greg Shailer | Umesh Sharma, Stewart Lawrence, Alan Lowe | John Dumay, Jim Rooney | Sue (S.E) Yong, Keith Hooper, Deryl Northcott | Mohammad Badrul Muttakin, Arifur Khan, Nava Subramaniam | Poh Chye Paul Yap, Aldonio Ferreira | Arifur Khan, Nava Subramaniam | Martin Turner, Rachel Baskerville |
| Discussant: Wolfgang Schultze | Discussant: David Hay | Discussant: Roger Willett | Discussant: Tom Ravlic | Discussant: Dean Hanlon | Discussant: Keith Duncan | Discussant: Adrian France | Discussant: Gary Monroe | Discussant: Paul De Lange |
| The Relationship Between Risk, Capital And Inefficiency: Evidence From Commercila Banks In Asean | Value Relevance Of Research And Development Expenditure In The Australian Health Care Industry | The Role Of Accounting Information From Dual-distribution Systems To Reduce Information Asymmetry In Supply Chain Contracting. | The Interplay Between Caste And The Emergent Accounting Profession In India | Tax Avoidance And Underleverage Puzzle: Korean Evidence | Governance Of Large Family Companies In Traditional And New Economy Industries In India: Effects On Financial Performance | Total Quality Management, Non-financial Performance Measures And Business Performance: An Empirical Study | The Impact Of Voluntary Audit On Credit Ratings And Financial Reporting Quality: Evidence From Uk Private Firms | Increasing Student Engagement And Performance In Introductory Accounting Through Student-generated Screencasts |
| Abdul Mongid, Izah Mohd Tahir | Lorena Mitrione, George Tanewski, Jacqueline Birt | Mark Wilson, Greg Shailer | Jasvinder Sidhu, Brian West | Youngdeok Lim | Rakesh Pandey, Dennis Taylor, Mahesh Joshi | Zahirul Hoque, Luz María Marín Vinuesa | Eisabeth Dedman, Asad Kausar | James Wakefield, Jessica Frawley, Laurel Dyson, Jonathan Tyler, Andrew Litchfield |
| Discussant: Karen Lai | Discussant: Indra Abeysekera | Discussant: Stewart Lawrence | Discussant: Brad Potter | Discussant: Sue (S.E.) Yong | Discussant: Dianne McGrath | Discussant: Michael Turner | Discussant: Shireenjit Johl | Discussant: Arabella Volkov |
| Tuesday 5 July 4.00 pm - 5.30 pm |
| Auditorium 1 | Auditorium 2 | Meeting Room 1 | Meeting Room 2 | Meeting Room 3 | Meeting Room 4 | Waterfront Room 1 | Waterfront Room 2 | Waterfront Room 3 |
| Finance | Financial Accounting | Auditing | Ethics | International | Corporate Governance | Management Acctg | CSR | Education |
| Issues in Corporate Finance | Market effects | Behavioural Auditing Research | Miscellanious tax and ethics topics | Contemporary issues in international accounting | The impact of corporate governance on disclosure practices | Performance measurement and control | Assurance of CSR and employee disclosures | Learning frameworks (2) |
| Moderator: Martin Bugeja | Moderator: Natalie Gallery | Moderator: Eric Clubb | Moderator: Stewart Lawrence | Moderator: Amalina Wan Abdullah | Moderator: Kevin Plastow | Moderator: Mandy Cheng | Moderator: Subhash Abhayawansa | Moderator: Anja Morton |
| The Effect Of Financial Constraints, Investment Policy And Product Market Competition On The Value Of Cash Holdings | Discretionary Disclosure In The Presence Of Heuristic Traders | Greenhouse Gas And Energy Audits Under The Newly Legislated Audit Determination: Perceptions Of Initial Impact | Can Taxable Income Be Estimated From Financial Reports Of Listed Companies In Australia? | Factors Influencing Measurement Choices Of Investment Property In The European Union: Does Culture Still Matter Post Ifrs? | Are Undisclosed Director Trades Related To Their Remuneration? Australian Evidence | Management Control Systems, Knowledge Sharing And Professional Competency | How Green Are Climate Change Issues? : An Auditors Perspective | Exploring The Adequacy Of A Model Of Student Attrition As Applied To Business Students: A Qualitative Approach |
| Howard Chan, Yufei Lu, Hong Feng Zhang | Greg Clinch, Sorabh Tomar | Nonna Martinov-Bennie, Rochel Hoffman | Alfred Tran | Sidney Gray, Nicholas Fearnley | Millicent Chang, Jonathan Lock | Michelle Phang, VG Shridharan | Maya Purushothaman, Ross Taplin | Salina Siddique, Beverley Jackling, Riccardo Natoli |
| Discussant: Martin Bugeja | Discussant: Gerry Gallery | Discussant: Eric Clubb | Discussant: Donata Muntean | Discussant: Amalina Wan Abdullah | Discussant: Keitha Dunstan | Discussant: Mandy Cheng | Discussant: Subhash Abhayawansa | Discussant: Tirukumar Thiagarajah |
| The Effect Of Financial Flexibility And Credit Rating Transitions On Corporate Investment And Financing Decisions | Insightful Insiders? Insider Trading And Stock Returns Around Debt Covenant Violation Disclosures | The Influence Of Ethical Conflict And Emotion On Auditors’ Inventory Judgments | Market Reactions To The Proposed Resources Rent Tax | Foreign Primary Listings And Earnings Quality | The Influence Of Corporate Governance On Management Earnings Forecast Behaviour In A Low Private Litigation Environment | Quantifying The Benefits And Costs Of Conducting Sponsored Clinical Trials In A Publicly Funded New Zealand Hospital | Independent Assurance Of Corporate Social Disclosure: Producing “certificates Of Comfort” Or Enhancing Credibility? | A Comparison Of Domestic And International Accounting Students’ Academic Performance Using The Goal-efficacy Framework |
| Mahmoud Agha | David Lont, Paul Griffin, Kate McClune | Janne Chung, Jeffrey Cohen, Gary Monroe | Philip Brown, Victoria Clout, Andrew Ferguson | Ling Mei Cong, Mitchell Van der Zahn, Greg Tower | Thu Phuong Truong, Keitha Dunstan | Lyn Murphy, Maguire William | Sharron O'Neill, Angela Hecimovic, Cornelia Beck | Michelle Phang, Shireenjit Johl, Barry Cooper |
| Discussant: Daniel Chai | Discussant: Brett Wheldon | Discussant: Paul Coram | Discussant: Kay Plummer | Discussant: Nicholas Fearnley | Discussant: Jodie Nelson | Discussant: Anne Lillis | Discussant: Maya Purushothaman | Discussant: Anja Morton |
| Asymmetric Effects Of Oil Price Changes On Stock Returns, Risks And Trading Volumes: The Case Of The U.s. Oil And Gas Industry | Climate Change-related Corporate Governance Information: An Explanation Of The Difference Between The Supply Of And Demand For Such Information | The Relative Importance Of Audit Quality Attributes | Perceptions Of The Role Of Apes110 | Insider Disclosure Regulations And Differential Cost Impacts | Trustee Governance, Director’s Background And Voluntary Disclosure: A Survey Of Australian Superannuation Industry Funds | The Association Between Commitment And Social Responsibility: A Structural Equation Model | Voluntary Employee Disclosures In Australian Annual Reports Applying Ullmann’s Stakeholder Theory | Reaping What You Sow: An Action Research Proposal (model) To Improve The Uptake Of Accounting As A Career Choice |
| Sunil Mohanty, Aigbe Akhigbe, Tawfeek Al-Khyal, Turki Bugshan | Shamima Haque, Craig Deegan, Robert Inglis | Alan Kilgore, Renee Radich, Graeme Harrison | Donata Muntean, Kay Plummer | Allan Hodgson, Suntharee Lhaopadchan, Sirimon Treeponggkaruna | Monica Tan, Marie-Anne Cam | Kirsty Rae, Sands John, Gadenne David | Pamela Kent, Carolyn Windsor, Tamara Zunker | Dianne McGrath, Daniel Murphy |
| Discussant: Mahmoud Agha | Discussant: Natalie Gallery | Discussant: Sarowar Hossain | Discussant: Alfred Tran | Discussant: Jahangir Ali | Discussant: Kevin Plastow | Discussant: Dr. Ted Watts | Discussant: Charl De Villiers | Discussant: Michelle Phang |
