2012 AFAANZ Conference

Papers Proceedings

66 A CLOSER LOOK AT HOW EMOTIONAL INTELLIGENCE MAY BE USED TO ENHANCE GENERIC SKILLS
Lyn Daff, Paul de Lange, Beverley Jackling

68 A comparison of Libyan and Australian students’ perceptions of empowerment in accounting courses
Wahida Zraa, Marie Kavanagh2 , Melissa Morgan

121 A Meta-analysis of IFRS Adoption and Financial Reporting Quality
Kamran Ahmed, Keryn Chalmers, Hichem Khlif

167 A MODEL OF WHISTLE-BLOWING INTENTIONS AMONG EXTERNAL AUDITORS
Philmore Alleyne, Mohammad Hudaib, ROSZAINI HANIFFA

125 A Tale of Two Tails: A Quantile Regression Approach to Investigate the Effect of Auditor Switches Across the Audit Quality Distribution
Per Christen Tronnes, Leon Wong

300 Accounting and power under Napoleon’s occupancy of the Ferrara municipality
Enrico Bracci, Laura Maran

163 Accounting Choice in the Presence of Conflicting Incentives
Kerrie Woodhouse, Paul Mather, Axel Schulz

190 Acquisition process factors and post-acquisition performance
Sorin Daniliuc, Chris Bilson, Greg Shailer

314 An analysis of the timeliness and nature of profit warnings in the aftermath of the Global Financial Crisis
Amedeo Pugliese, Erin O'Reilly, Gerry Gallery

251 An empirical study of the Global Reporting Initiative disclosures in Australia, Brazil, Sweden and the U.S.
Nga Li, Michaela Rankin, Jacqueline Birt

316 An exploratory study of carbon efficiency in Australian NGER reporting companies
Wei Qian

246 An Investigation of Fiscal Policy Disclosure
Johan Arifin, Greg Tower, Stacey Porter

223 Analyst Coverage and Audit Fees: International Evidence
Youngdeok Lim, Gary Monroe, Sutrisno Suwardi

88 Annual Report Responses to an Environmental Crisis: Oil Company Disclosures after the 2010 Gulf of Mexico Oil Spill
Kimberley Summerhays, Charl de Villiers

304 Another look at auditor reputation: The audit failure of Pricewaterhouse Coopers at Satyam Computer Services
Sanjay Kallapur, Sandip Dhole, Partha Sarathi Mohapatra

321 Antecedents of Organizational Knowledge Sharing: A Meta-Analysis and Critique
Candace Witherspoon, Jason Bergner, Cam Cockrell, Dan Stone

51 Are they all one? An empirical examination of the construct validity o the firm-level conservatism proxies.
Tracy Artiach, Peter Clarkson, Marie Olesen

203 Assessing the impact of an e-Learning activity on the collaborative skills of culturally diverse accounting students
Beverley Jackling, Riccardo Natoli, Nick Sciulli, Salina Siddique

235 Audit committee effectiveness in a mandatory disclosure environment
Ellie (Larelle) Chapple, Christine Jubb, Jenny (Jung-wha) Lee

239 Audit firm rotation in the public sector: implications for earnings quality
Christofer Adrian, Sue Wright, Kym Butcher

215 Audit Quality and Analyst Forecast Accuracy
Ava Wu, Mark Wilson

281 AUDITOR GENDER AND AUDIT QUALITY
Shireenjit Johl, Peter Carey, Arifur Khan, XIAOQING Li

83 Auditor Independence and Client Economic Power: Qualitative Evidence and Propositions involving Auditors’ Emotions and Moral Reasoning
Carolyn Windsor, Marie Kavanagh

221 Auditor industry specialisation and market segmentation; Evidence from the Perth mining cashbox market
Andrew Ferguson, Gabriel Pundrich, Adrian Raftery

142 Booms, Busts and Sentiment
Jeff Coulton, Tami Dinh Thi, Andrew Jackson

144 Carbon risk management: a comparative case study of two companies within the Australian energy sector
Shaun BUTTERWORTH, Nava Subramaniam, Michelle Phang

270 CEO TURNOVER AND INTERNAL CONTROL MATERIAL WEAKNESSES
Karen Lai, Ferdinand Gul, Beidi Li

257 Changes in management control and firm performance during the transition to privatisation: the influence of contextual factors
Bereket Redda, Jeltje Van der Meer-Kooistra, Pieter Jansen

249 Changes in the Nature of Climate Changes Disclosures: Australian Perspective
Maya Purushothaman, Ross Taplin

91 Changes over Time in the Matching between Revenues and Expenses: Australian Evidence
Kai Jin, Yaowen Shan, Stephen Taylor

290 Choosing an Auditor: Is it a Club for the Well-Connected?
Christine Jubb, Keith Houghton

73 Communicating the financial impact of the GFC: a study of the annual reports of Australian NFP aid and development organisations
Kshitij Khanna, Helen Irvine

194 Comparing the Information Content of Stock Trades: An Adaptive Lasso Approach
Wang Chun Wei, Quan Gan

77 Compliance with IAS 36, Impairment of Assets: an Analysis of Transitional Economies
Suresh Ramachandra, Alexander Tsoy

293 Continuing Professional Development in the Accounting Profession: Evidence from the Asia Pacific Region
Paul de Lange, Beverley Jackling, Themin Suwardy

158 Control of Wholly Owned Foreign Subsidiaries: An Integrated Approach
Francesco Giacobbe, Zoltan Matolcsy, James Wakefield

255 Corporate Governance and Securities Disclosure Enforcement Litigation
Victoria Clout, Ellie Chapple, David Tan

147 Corporate Litigation and Corporate Governance Restructuring
Yossi Aharony, Chelsea Liu, Alfred Yawson

111 Determinants for Voluntary Internal Control Assurance: Evidence from China
Lu (Kimmy) Wang, Barry Cooper, Nava Subramaniam, Li Liu

134 Determinants of Excessive Executive Compensation
Ling Mei Cong, Qinggang Wang, John Evans

165 Determinants of Voluntary Board Remuneration Committee Formation and Composition
Pam Kent, Kim Kercher, James Routledge

60 Developing Accounting Students’ Listening Skills: Barriers, Opportunities and a Balanced Approach
Gerard Stone, Margaret Lightbody, Rob Whait

59 Did IFRS 8 increase segment disclosures?
Martin Bugeja, Robert Czernkowski, Daryl Moran

8 Differences in auditors’ materiality assessments when auditing financial and non-financial reports
Robyn Moroney, Ken Trotman

120 Disclosure Incentives, Mandatory Standards and Firm Communication in the IFRS Adoption Setting
Marvin Wee, Ann Tarca, Millicent Chang

82 Do Dividends Signal Earnings Quality? An International Analysis
Wen He, Bohui Zhang

195 Do firms substitute for low earnings quality? Australian evidence
Elisabeth Sinnewe, Jennifer Harrison

183 Does Good Corporate Governance Enhance Accruals Quality During the Global Financial Crisis?
Husam Aldamen, Keith Duncan

105 Does the Quality of Governance Matter for Equity Market Risk? - Evidence from Emerging and Developed Equity Markets
Soo-Wah Low, Lain-Tze Tee, Si-Roei Kew

119 Dominance of Professional Accounting Bodies and Dependence of Universities: The Case of Accounting Education in Sri Lanka
Samanthi Senaratne, Marie Cooray

38 Drivers of Australian housing affordability in the last quarter century: An autoregressive distributed lag approach
Andrew Worthington, Helen Higgs

244 Earnings Conservatism and Audit Committee Financial Expertise
Nigar Sultana, J-L.W. Mitchell Van der Zahn

208 Earnings quality, profit at risk, conservatism, earnings management, objectivity and why accounting allocations matter: A statistical perspective
Roger Willett

86 Effect of fund size on the performance of Australian superannuation funds
James Cummings

272 Embedding Sustainability in Capital Investment Appraisals: Theorising from a Transaction Cost Economics Perspective
Gillian Vesty, Ting Lin

137 English-language proficiency and the academic performance of postgraduate accounting students
Robert Inglis, Craig Deegan

186 Enhancing the accessibility of accounting and business archives: The role of technology in informing research in accounting and business
Brad Potter, Monica Keneley, Phillip Cobbin, Graeme Dean, Patrick Ferguson, Cameron Esselmont

205 Ethnicity and the accounting processes of small and medium sized businesses: A cultural perspective
Sue (S.E) Yong

69 Executive Compensation and Regulation Imposed Governance: Evidence from the California Non-Profit Integrity Act (2004)
Sandip Dhole, Saleha Khumawala, Sagarika Mishra, Tharindra Ranasinghe

152 Expense Disclosure and International Financial Reporting Standards in New Zealand
Lisa Crawford, David Lont, Tom Scott

269 Fact or Fiction: Are CSR Disclosures Credible? Cross-Country Evidence
Steven Cahan, Charl De Villiers, Debra Jeter, Vic Naiker, Chris Van Staden

49 Factors that influence perceptions of greenhouse gas assurance provider quality
Wendy Green, Stuart Taylor

248 Family ownership and discretionary accruals quality
Tim Hasso, Keith Duncan

192 Financial reporting of the library collections of Australia’s public universities, 2007-2010: the chaos continues
Garry Carnegie, Shannon Sidaway, Brian West

222 Forecasting stock returns using investor flows under short-sales constraints
Paul Tacon, Jason Hall

201 Government control and performance criteria for Chinese listed corporations
Kun Wang, Greg Shailer

42 Government Quality, the Adoption of IFRS and Auditor Choice: A Cross Country Analysis
Muhammad Houqe, Tony van Zijl, Reza Monem

200 How do Insider Trading Policies Affect the Information Content of Insider Trades?
Millicent Chang, Marvin Wee

184 IFRS adoption in Australia: The case of reporting for goodwill and identifiable intangible assets
Tami Dinh Thi, Helen Kang, Richard Morris, Wolfgang Schultze

151 IFRS and Pro Forma Earnings Disclosures: Determinants and Consequences
Lance Malone, Marvin Wee, Ann Tarca

284 IMPACT OF ANONYMITY ON PRICE DISCOVERY: A NATURAL EXPERIMENT
Alex Frino, Jane Chau

159 Impair or not to Impair? A Cross Country study of the factors affecting the application of IAS 36
Dianne Massoudi

264 Incentives for Prior Period Error Corrections under IAS 8
Amanda Carrol, Pamela Kent

212 Infrastructure Reporting by Local Governments-An investigation of the perceptions of annual report recipients and preparers
Bikram Chatterjee, Monir Zaman Mir, Ian Eddie

34 Institutional Investors, Risk/Return and Corporate Governance: Practical Lessons from the Global Financial Crisis.
Marion Hutchinson, Michael Seamer, Ellie Chapple

98 Intraday Volatility Behaviour of the Chinese Stock Index Futures Market
Yang Hou, Steven Li

309 Is High Cash Flow a Blessing or a Curse? Evidence from Bidders' Long-run Performance
Peter Lam, Lin Li, Wilson Tong

84 MANAGEMENT CONTROL SYSTEMS AND PERFORMANCE IN AUSTRALIAN INTER-ORGANIZATIONAL RELATIONSHIPS: THE ROLE OF TRUST
Fengfei (Andy) Wang, Maria Dyball

72 MANAGEMENT CONTROL SYSTEMS AND RELATIONAL PERFORMANCE IN INTER-ORGANIZATIONAL RELATIONSHIPS: THE ROLE OF JUSTICE AND COMPETENCE TRUST
Fengfei(Andy) Wang, Maria Dyball

55 Managerial Entrenchment and Corporate Cash Holdings
KIN WAI LEE

89 Managerial Overconfidence, Earnings Management and the Global Financial Crisis
Ahsan Habib , Jerry Sun, Steven Cahan, Mahmud Hossain

45 Mandatory Adoption of IFRS and Analysts’ Forecasts: How Much Does Enforcement Matter?
Philip Brown, John Preiato, Ann Tarca

10 Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
Elmar Venter, Steven Cahan, David Emanuel

204 Modelling the relationship between market and accounting values of Australian listed companies
Victoria Clout, Roger Willett

187 New Zealand Chartered Accountant Academic Requirements (2008-2011) – Was change needed?
Sue Malthus, Carolyn Fowler

319 Nonprofessional Investors’ Perceptions of the Incremental Value of Continuous Auditing
Uday Murthy, Maia Farkas

18 Observability of Audit Fees, Initial Audit Fee Discounting, and Audit Quality
Xijia Su, Xi Wu

247 On the efficacy of key corporate governance recommendations in mid-tier companies: Window dressing or value-adding?
Kevin Plastow, Gerry Gallery, Natalie Gallery

211 Participation mechanisms within NGO accountability: An examination of microenterprise development programs in Vietnam
Vien Chu, Belinda Luke

226 Perceptions of changes to CA programme: practitioners’ perspectives
Elizabeth Wheeler, Mary Low, Samkin Grant

273 Price Effects Attributes in International Common Stocks
Jerry Parwada, Donald Winchester

131 Public and private interests in Lobbying for an Australian Reduced Differential Reporting Standard
Karen Handley, Elaine Evans, Sue Wright

232 Reconceptualizing Interactive Control: A Focus on IT Project Control
Steven Fraser, Kerry Jacobs

113 Reduced Disclosure Regime – A Look at the Impact on Australian Public Sector
Robyn Pilcher, David Gilchrist

132 Regulatory Reform, Alternative Sources of Earnings-Related Information and the Market Reaction to Firm-Based Earnings-Related Disclosures
Keitha Dunstan, Thu Phuong Truong

322 RELATIONSHIP SATISFACTION IN B2B E-COMMERCE TRADING PARTNERSHIPS: THE COUNTERVAILING EFFECTS OF RISK AND TRUST
Clark Hampton, Steve Sutton, Vicky Arnold, Deepak Khazanchi

220 Returns to Bidding Firms around Acquisition Announcements: An Analysis of Public, Private and Subsidiary Acquisitions in Australia
SYED SHAMS, Abeyratna Gunasekarage, Sisira Colombage

174 Revisiting the determinants of students' performance in an undergraduate accountancy degree programme in Singapore
Poh-Sun Seow, Gary Pan, Joanne Tay

108 Rhetoric and Argument in Corporate Social Responsibility Communications: the Dirty Laundry Case
Niamh M. Brennan, Doris M. Merkl-Davies

85 Risk and return of illiquid investments: A trade-off for superannuation funds offering transferable accounts
James Cummings, Katrina Ellis

150 Risk Management Disclosure in Australian Publicly Listed Companies
Jiacheng (Angela) Ma, Sherrena Buckby, Gerry Gallery

36 Russian Accounting System: History, Evolution, and the IFRS Convergence Prospective
Oksana Kim

253 Shareholder Concentration – a significant corporate governance variable in emerging economies, evidence from earnings management
Dharmendra Naidu, Arvind Patel

236 Situated Learning in Accountancy: An Employer Perspective
Trevor Stanley

197 Social Audits: Creating real change or simply sustaining ‘business as usual’?
Craig Deegan, Muhammad Azizul Islam

95 Stakeholder Pressures and Climate Change Disclosure: Australian Evidence
Shamima Haque, Muhammad Azizul Islam

267 Stakeholder prioritisation by Mayors compared to CEOs: evidence concerning local government infrastructure assets decisions
Pavithra Siriwardhane, Dennis Taylor

81 Student Motivation in First-Year Accounting Subjects
Kate Ashman, Jane Hamilton

57 The Association between Accounting and Constituent Response in Political Markets
Michael Bradbury, Tom Scott

206 The Association between Industry, Regional City Specialization and the Audit Fee Premium/Discount: Evidence from Hong Kong SAR, China
Jasmine Kwong, David Hay

143 The comparability of financial statements over time
Brad Potter, Matt Pinnuck

155 THE CONSTRUCTION OF A GENERALIST ACCOUNTING RESEARCH PAPER: A CRITICAL EXAMINATION
John Dumay, Charl de Villiers

44 The Effect of Audit Committee Member–Audit Partner Interlocks on Audit Quality
Sarowar Hossain, Gary Monroe, Mark Wilson, Christine Jubb

149 THE EFFECTIVENESS OF FLEXIBLE WORKING ARRANGEMENT AND STRESS MANAGEMENT TRAINING IN MITIGATING AUDITOR’S BURNOUT: AN EXPERIMENTAL STUDY
Intiyas Utami, Supriyadi

90 The Effects of a Client’s Political Connections on Auditors’ Judgments
Radzi Jidin, Gary Monroe

87 The Effects of Multidimensional Performance Measurement Systems on Employee Motivation and Performance
Ketvi Roopnarain, Chong M. Lau

240 The Factors Influencing Sustainability Reporting in a Developing Nation: An Empirical Test of Theory of Planned Behaviour
Prabanga Thoradeniya, Janet Lee, Rebecca Tan, Aldonio Ferreira

243 The global financial crisis and fair value accounting: How US non-financial companies played the measurement game
Changlin Zhao, Stephen Haswell, Elaine Evans

128 The High School Accounting Curriculum: Friend or Foe
Paul Wells

47 The impact of AASB1049 on the comparability of Australian Commonwealth, State and Territory government budget balance numbers
Graeme Wines, Scarborough Helen, Phil Hellier

228 The Impact of Corporate Governance on the Restrictiveness of Covenants Used in Private Debt Contracts
Intan Abu Bakar, Paul Mather, George Tanewski

198 The Impact of Debt Contracting on Conditional Conservatism following the Mandatory Adoption of IFRS in Australia
Helen Kang, Cheng Lai, Fiona Li, Richard Morris

25 The Impact of IFRS Adoption versus Non-Adoption on Corporate Disclosure Levels in the Asian Region
Richard Morris, Isabelle Susilowati, Sidney Gray

145 The impact of organizational change on Western management accounting practices adoption
Jeff Wu, Michelle Phang, Nava Subramaniam

4 The Impact of Risk Management and Audit Characteristics on Corporate Tax Aggressiveness: An Empirical Analysis
Grant Richardson, Grantley Taylor, Roman Lanis

62 The impact of sustainability assurance and company strategy on investors’ decisions
Mandy Cheng, Wendy Green, John ko

146 The impact on non-professional users of prominent positioning of non-statutory (GAAP) in Australian annual reports
Amber Johnson, Majella Percy, Peta Stevenson-Clarke, Robyn Cameron

24 The Influence of State versus Private Ownership, and Related Party Transactions, on Firm Performance: Evidence from Chinese Listed Firms
Philip Brown, Yezhen Wan, Leon Wong

101 The Informativeness of Disclosures Under Australia’s National Greenhouse and Energy Reporting Act
Jeff Coulton, Wendy Green, Ran Tao

102 The informativeness of dividends and franking credits
Jeff Coulton, Caitlin Ruddock, Stephen Taylor

277 The Jewels in the Curriculum – An Exploration of Threshold Concepts in the Context of Financial Accounting and Implications on Curriculum Design
Sonia Magdziarz, Paul Myers, Kevin Adams

250 The paradox of management control and employee empowerment
Rachael Nash, David Brown, Nicole Sutton

20 The Relative Effects of Audit Partner Tenure and Audit Firm Tenure on Audit Quality
Elizabeth Carson, Adam Luc, Leon Wong

63 The Relative Impact of Mandatory versus Voluntary Formation of Audit Committees
Yige Ma, Alan Kilgore, Sue Wright

173 The Role of Accounting Information in the Debt Market during the Financial Crisis
Ronny Karl Hofmann, Christoph Watrin

299 The role of agency costs in the the voluntary adoption of XBRL-based financial reporting
Michael De Martinis, Mehdi Khedmati, Farshid Navissi

106 The role of the internal audit function in fraud risk management
Fenny Chuwardi, Nonna Martinov-Bennie, Renee Radich

280 The Ship Breaking Industry of Bangladesh: An Exploration of the Accountability of the Shipping Companies.
Moriom Ferdousi, Craig Deegan

41 Understanding IFRS adoption: A review of current debate and consequences
Muhammad Houqe, Matt Kesteren , Peter Clarkson

75 Unintended Consequences of Capping CEO Compensation: Evidence from China’s State-owned Enterprises
Fang Hu, Reza Monem

292 VOLATILITY AND RISK-RELEVANCE OF COMPREHENSIVE INCOME
SHAHWALI KHAN, MICHAEL ERIC BRADBURY

219 What users of financial statements of non-publicly accountable entities want
Karen Handley, Elaine Evans, Sue Wright

35 When does the reputational capital of traditional accounting profession pay?--Evidence from the emerging GHG assurance market
Shan Zhou, Wendy Green, Roger Simnett

33 Who cares about sustainability?
Stewart Lawrence, Vida Botes

275 Why do firms go private in Australia?
Subhrendu Rath, Mamunur Rashid

67 Workplace human rights Reporting: A study of Australian garment and retail companies
Muhammad Azizul Islam, Ameeta Jain

 

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