| Monday 2 July 8.30 am - 10.00 am |
| M9 Meeting Room | M5 Meeting Room | M8 Meeting Room | M10 Meeting Room | Promenade Room | M1 Meeting Room | M2 Meeting Room | M6 Meeting Room | M3 Meeting Room |
| Accounting history | Auditing | Corporate Governance | Financial Accounting | Education | Financial Accounting | Interdisciplinary research | Finance | CSR |
| Accounting History and the impact of organisations | Behavioural perspectives on new and emerging assurance services | Corporate governance in China | Disclosure issues | Generic Skills | IFRS | Interdisciplinary/Tax | Issues in corporate finance | Sustainability |
| Moderator: Carolyn Fowler | Moderator: Paul Coram | Moderator: Qingbo Yuan | Moderator: Norman Wong | Moderator: Dianne McGrath | Moderator: Helen Kang | Moderator: Dean Hanlon | Moderator: Ray da Silva Rosa | Moderator: Maria Balatbat |
| Accounting And Power Under Napoleon’s Occupancy Of The Ferrara Municipality | Differences In Auditors’ Materiality Assessments When Auditing Financial And Non-financial Reports | Government Control And Performance Criteria For Chinese Listed Corporations | Disclosure Incentives, Mandatory Standards And Firm Communication In The Ifrs Adoption Setting | A Closer Look At How Emotional Intelligence May Be Used To Enhance Generic Skills | Did Ifrs 8 Increase Segment Disclosures? | Ethnicity And The Accounting Processes Of Small And Medium Sized Businesses: A Cultural Perspective | Effect Of Fund Size On The Performance Of Australian Superannuation Funds | Who Cares About Sustainability? |
| Enrico Bracci, Laura Maran | Robyn Moroney, Ken Trotman | Kun Wang, Greg Shailer | Marvin Wee, Ann Tarca, Millicent Chang | Lyn Daff, Paul de Lange, Beverley Jackling | Martin Bugeja, Robert Czernkowski, Daryl Moran | Sue (S.E) Yong | James Cummings | Stewart Lawrence, Vida Botes |
| Discussant: Brendan O'Connell | Discussant: Andrew Ferguson | Discussant: Qingbo Yuan | Discussant: Roger Willett | Discussant: Paul Lajbcygier | Discussant: Muhammad Houqe | Discussant: John Dumay | Discussant: Maria Strydom | Discussant: David Moore |
| Enhancing The Accessibility Of Accounting And Business Archives: The Role Of Technology In Informing Research In Accounting And Business | Factors That Influence Perceptions Of Greenhouse Gas Assurance Provider Quality | The Influence Of State Versus Private Ownership, And Related Party Transactions, On Firm Performance: Evidence From Chinese Listed Firms | Earnings Quality, Profit At Risk, Conservatism, Earnings Management, Objectivity And Why Accounting Allocations Matter: A Statistical Perspective | Assessing The Impact Of An E-learning Activity On The Collaborative Skills Of Culturally Diverse Accounting Students | Mandatory Adoption Of Ifrs And Analysts’ Forecasts: How Much Does Enforcement Matter? | The Construction Of A Generalist Accounting Research Paper: A Critical Examination | Why Do Firms Go Private In Australia? | The Factors Influencing Sustainability Reporting In A Developing Nation: An Empirical Test Of Theory Of Planned Behaviour |
| Brad Potter, Monica Keneley, Phillip Cobbin, Graeme Dean, Patrick Ferguson, Cameron Esselmont | Wendy Green, Stuart Taylor | Philip Brown, Yezhen Wan, Leon Wong | Roger Willett | Beverley Jackling, Riccardo Natoli, Nick Sciulli, Salina Siddique | Philip Brown, John Preiato, Ann Tarca | John Dumay, Charl de Villiers | Subhrendu Rath, Mamunur Rashid | Prabanga Thoradeniya, Janet Lee, Rebecca Tan, Aldonio Ferreira |
| Discussant: Jayne Bisman | Discussant: Theroshen Vandiar | Discussant: Fang Hu | Discussant: Poonam Bir | Discussant: Lyn Daff | Discussant: Robert Czernkowski | Discussant: Sue (S.E) Yong | Discussant: Sandip Dhole | Discussant: Stewart Lawrence |
| | The Impact Of Sustainability Assurance And Company Strategy On Investors’ Decisions | Unintended Consequences Of Capping Ceo Compensation: Evidence From China’s State-owned Enterprises | Ifrs And Pro Forma Earnings Disclosures: Determinants And Consequences | Developing Accounting Students’ Listening Skills: Barriers, Opportunities And A Balanced Approach | Understanding Ifrs Adoption: A Review Of Current Debate And Consequences | The Impact Of Risk Management And Audit Characteristics On Corporate Tax Aggressiveness: An Empirical Analysis | Managerial Entrenchment And Corporate Cash Holdings | |
| | Mandy Cheng, Wendy Green, John ko | Fang Hu, Reza Monem | Lance Malone, Marvin Wee, Ann Tarca | Gerard Stone, Margaret Lightbody, Rob Whait | Muhammad Houqe, Matt Kesteren , Peter Clarkson | Grant Richardson, Grantley Taylor, Roman Lanis | KIN WAI LEE | |
| | Discussant: Paul Coram | Discussant: Sherena Buckby | Discussant: Peta Stevenson-Clarke | Discussant: Nick Sciulli | Discussant: Prem Yapa | Discussant: Dean Hanlon | Discussant: Peter Silhan | |
| Monday 2 July 12.00 pm - 1.00 pm |
| M9 Meeting Room | M1 Meeting Room | M3 Meeting Room | M6 Meeting Room | M5 Meeting Room | Promenade Room |
| Accounting history | Auditing | Education | Finance | Financial Accounting | Management Accounting |
| Accounting History/AIS forum | Audit forum | Education forum | Finance/Tax forum | Financial Accounting forum | Management control systems |
| Moderator: Jane Hronsky | Moderator: Robyn Moroney | Moderator: Marie Kavanagh | Moderator: Au Yong Hue Hwa | Moderator: Helen Irvine | Moderator: Jennifer Grafton |
| Exploring Hegemonic Change In China: A Case Of Accounting Evolution | The Relation Between Auditor-provided Tax Service Fees And Audit Fees After The Sarbanes-oxley Act | Development Of Accounting Education And Accreditation In Thailand During The Last Decade | Cultural Diversity And Tax Compliance Of Small And Medium Sized Business Operators | Do Stock Market Investors Use The Ipo Prospectus’s Risk Factors Section? Australian Evidence | Reconceptualizing Interactive Control: A Focus On It Project Control |
| Lina Xu, Corinne Cortese, Ying Zhang | Robert Halperin, Kam-Wah Lai | Prem Yapa, Chaimongkon Pholkeo | Sue (Siew Eng) Yong, Nthati Rametse | Rui Ding | Steven Fraser, Kerry Jacobs |
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| Strategy And The Accounting Profession: Towards A More Corporate Business Model? | Evolution Of Value For Money (vfm) Auditing In The State Audit Office Of Victoria, Australia. | Cultural Constraints To Accounting As A Career Choice For Indigenous Australians | Liquidity Creation, Banking Reform And Bank Performance In China | How Important Are Cash Flow Forecasts? | Control Of Wholly Owned Foreign Subsidiaries: An Integrated Approach |
| Linda Turner | Sunil Dahanayake, Kerry Jacobs | Ali Rkein, Hassan Rkein | Adrian C.H. Lei, Zhuoyun Song | Sandip Dhole, Ananda Pal | Francesco Giacobbe, Zoltan Matolcsy, James Wakefield |
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| | | Beyond The Expectation Gap: The Roles Of State And University In The Over-supply Of International Accounting Graduates In Australia | | | Management Control Systems And Performance In Australian Inter-organizational Relationships: The Role Of Trust |
| | | Suzanne Ryan, Hock-Thye Chan | | | Fengfei (Andy) Wang, Maria Dyball |
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| Monday 2 July 2.00 pm - 3.30 pm |
| Promenade Room | M6 Meeting Room | M1 Meeting Room | M5 Meeting Room | M3 Meeting Room | M10 Meeting Room | M2 Meeting Room | M8 Meeting Room |
| Education | Finance | Auditing | Ethics | International Accounting | Management Accounting | Financial Accounting | Public sector/Not for profit accounting |
| Academic performance indicators | Asset pricing/Alternative investments | Behavioural perspectives on internal and external auditing | Ethics, auditors and earnings management | IFRS and Quality of Financial Reporting | Measuring, Managing and Motivating Performance | Regulatory reform | Stakeholders and accountability |
| Moderator: Paul Wells | Moderator: Paul Lajbcygier | Moderator: David Hay | Moderator: Phil Hancock | Moderator: Ann Tarca | Moderator: Kim Langfield-Smith | Moderator: Brad Potter | Moderator: Zahirul Hoque |
| A Comparison Of Libyan And Australian Students’ Perceptions Of Empowerment In Accounting Courses | Drivers Of Australian Housing Affordability In The Last Quarter Century: An Autoregressive Distributed Lag Approach | The Effectiveness Of Flexible Working Arrangement And Stress Management Training In Mitigating Auditor’s Burnout: An Experimental Study | A Model Of Whistle-blowing Intentions Among External Auditors | A Meta-analysis Of Ifrs Adoption And Financial Reporting Quality | The Effects Of Multidimensional Performance Measurement Systems On Employee Motivation And Performance | Regulatory Reform, Alternative Sources Of Earnings-related Information And The Market Reaction To Firm-based Earnings-related Disclosures | Communicating The Financial Impact Of The Gfc: A Study Of The Annual Reports Of Australian Nfp Aid And Development Organisations |
| Wahida Zraa, Marie Kavanagh2 , Melissa Morgan | Andrew Worthington, Helen Higgs | Intiyas Utami, Supriyadi | Philmore Alleyne, Mohammad Hudaib, ROSZAINI HANIFFA | Kamran Ahmed, Keryn Chalmers, Hichem Khlif | Ketvi Roopnarain, Chong M. Lau | Keitha Dunstan, Thu Phuong Truong | Kshitij Khanna, Helen Irvine |
| Discussant: Paul Wells | Discussant: Paul. Lajbcygier | Discussant: David Hay | Discussant: Graeme Wines | Discussant: Majella Percy | Discussant: Rachael Nash | Discussant: Mark Wilson | Discussant: Pavithra Siriwardhane |
| English-language Proficiency And The Academic Performance Of Postgraduate Accounting Students | Returns To Bidding Firms Around Acquisition Announcements: An Analysis Of Public, Private And Subsidiary Acquisitions In Australia | The Effects Of A Client’s Political Connections On Auditors’ Judgments | Auditor Independence And Client Economic Power: Qualitative Evidence And Propositions Involving Auditors’ Emotions And Moral Reasoning | Do Dividends Signal Earnings Quality? An International Analysis | The Paradox Of Management Control And Employee Empowerment | The Comparability Of Financial Statements Over Time | Participation Mechanisms Within Ngo Accountability: An Examination Of Microenterprise Development Programs In Vietnam |
| Robert Inglis, Craig Deegan | SYED SHAMS, Abeyratna Gunasekarage, Sisira Colombage | Radzi Jidin, Gary Monroe | Carolyn Windsor, Marie Kavanagh | Wen He, Bohui Zhang | Rachael Nash, David Brown, Nicole Sutton | Brad Potter, Matt Pinnuck | Vien Chu, Belinda Luke |
| Discussant: Wahida Zraa | Discussant: Au Yong Hue Hwa | Discussant: Shannon Sidaway | Discussant: Mohammad Hudaib | Discussant: Nam Le | Discussant: Ketvi Roopnarain | Discussant: Poonam Bir | Discussant: Zahirul Hoque |
| Revisiting The Determinants Of Students' Performance In An Undergraduate Accountancy Degree Programme In Singapore | Risk And Return Of Illiquid Investments: A Trade-off For Superannuation Funds Offering Transferable Accounts | The Role Of The Internal Audit Function In Fraud Risk Management | | | Management Control Systems And Relational Performance In Inter-organizational Relationships: The Role Of Justice And Competence Trust | The Impact On Non-professional Users Of Prominent Positioning Of Non-statutory (gaap) In Australian Annual Reports | Stakeholder Prioritisation By Mayors Compared To Ceos: Evidence Concerning Local Government Infrastructure Assets Decisions |
| Poh-Sun Seow, Gary Pan, Joanne Tay | James Cummings, Katrina Ellis | Fenny Chuwardi, Nonna Martinov-Bennie, Renee Radich | | | Fengfei(Andy) Wang, Maria Dyball | Amber Johnson, Majella Percy, Peta Stevenson-Clarke, Robyn Cameron | Pavithra Siriwardhane, Dennis Taylor |
| Discussant: Robert Inglis | Discussant: Robert Faff | Discussant: Greg Shailer | | | Discussant: Ruvendra Nandan | Discussant: Thu Phuong Truong | Discussant: Belinda Luke |
| Monday 2 July 4.00 pm - 5.30 pm |
| M2 Meeting Room | M10 Meeting Room | M6 Meeting Room | M1 Meeting Room | Promenade Room | M9 Meeting Room | M8 Meeting Room | M3 Meeting Room | M5 Meeting Room |
| Corporate Governance | Auditing | Finance | Financial Accounting | Education | Public sector/Not for profit accounting | International Accounting | Financial Accounting | CSR |
| Audit committees | Auditor switching, rotation and tenure | Capital markets | Conservatism | Curriculum content & design | Financial reporting in the public sector | IFRS Adoption | Political Markets | Social issues |
| Moderator: Sandra van der Laan | Moderator: Gary Monroe | Moderator: Elaine Hutson | Moderator: Tracy Artiach | Moderator: Kim Watty | Moderator: Belinda Luke | Moderator: Helen Kang | Moderator: Paul Mather | Moderator: Patricia McNicholas |
| Audit Committee Effectiveness In A Mandatory Disclosure Environment | A Tale Of Two Tails: A Quantile Regression Approach To Investigate The Effect Of Auditor Switches Across The Audit Quality Distribution | Does The Quality Of Governance Matter For Equity Market Risk? - Evidence From Emerging And Developed Equity Markets | Expense Disclosure And International Financial Reporting Standards In New Zealand | Student Motivation In First-year Accounting Subjects | Executive Compensation And Regulation Imposed Governance: Evidence From The California Non-profit Integrity Act (2004) | The Impact Of Debt Contracting On Conditional Conservatism Following The Mandatory Adoption Of Ifrs In Australia | Public And Private Interests In Lobbying For An Australian Reduced Differential Reporting Standard | Workplace Human Rights Reporting: A Study Of Australian Garment And Retail Companies |
| Ellie (Larelle) Chapple, Christine Jubb, Jenny (Jung-wha) Lee | Per Christen Tronnes, Leon Wong | Soo-Wah Low, Lain-Tze Tee, Si-Roei Kew | Lisa Crawford, David Lont, Tom Scott | Kate Ashman, Jane Hamilton | Sandip Dhole, Saleha Khumawala, Sagarika Mishra, Tharindra Ranasinghe | Helen Kang, Cheng Lai, Fiona Li, Richard Morris | Karen Handley, Elaine Evans, Sue Wright | Muhammad Azizul Islam, Ameeta Jain |
| Discussant: Alan Kilgore | Discussant: Peter Carey | Discussant: Tariq Haque | Discussant: Michaela Rankin | Discussant: Brad Potter | Discussant: Suresh Cuganesan | Discussant: Wei Lu | Discussant: Husam Aldamen | Discussant: Patricia McNicholas |
| Earnings Conservatism And Audit Committee Financial Expertise | The Relative Effects Of Audit Partner Tenure And Audit Firm Tenure On Audit Quality | Intraday Volatility Behaviour Of The Chinese Stock Index Futures Market | Are They All One? An Empirical Examination Of The Construct Validity O The Firm-level Conservatism Proxies. | The Jewels In The Curriculum – An Exploration Of Threshold Concepts In The Context Of Financial Accounting And Implications On Curriculum Design | Financial Reporting Of The Library Collections Of Australia’s Public Universities, 2007-2010: The Chaos Continues | The Impact Of Ifrs Adoption Versus Non-adoption On Corporate Disclosure Levels In The Asian Region | What Users Of Financial Statements Of Non-publicly Accountable Entities Want | Rhetoric And Argument In Corporate Social Responsibility Communications: The Dirty Laundry Case |
| Nigar Sultana, J-L.W. Mitchell Van der Zahn | Elizabeth Carson, Adam Luc, Leon Wong | Yang Hou, Steven Li | Tracy Artiach, Peter Clarkson, Marie Olesen | Sonia Magdziarz, Paul Myers, Kevin Adams | Garry Carnegie, Shannon Sidaway, Brian West | Richard Morris, Isabelle Susilowati, Sidney Gray | Karen Handley, Elaine Evans, Sue Wright | Niamh M. Brennan, Doris M. Merkl-Davies |
| Discussant: Jenny (Jung-wha) Lee | Discussant: David Bond | Discussant: Yunyan Zhang | Discussant: Brett Govendir | Discussant: Beverley Jackling | Discussant: Andrew Worthington | Discussant: Jacqueline Birt | Discussant: George Tanewski | Discussant: Carolyn Windsor |
| The Relative Impact Of Mandatory Versus Voluntary Formation Of Audit Committees | Auditor Gender And Audit Quality | | Acquisition Process Factors And Post-acquisition Performance | | Infrastructure Reporting By Local Governments-an Investigation Of The Perceptions Of Annual Report Recipients And Preparers | | The Association Between Accounting And Constituent Response In Political Markets | Social Audits: Creating Real Change Or Simply Sustaining ‘business As Usual’? |
| Yige Ma, Alan Kilgore, Sue Wright | Shireenjit Johl, Peter Carey, Arifur Khan, XIAOQING Li | | Sorin Daniliuc, Chris Bilson, Greg Shailer | | Bikram Chatterjee, Monir Zaman Mir, Ian Eddie | | Michael Bradbury, Tom Scott | Craig Deegan, Muhammad Azizul Islam |
| Discussant: Nigar Sultana | Discussant: Gary Monroe | | Discussant: Victoria Clout | | Discussant: Joanne Lye | | Discussant: Irene Tutticci | Discussant: Ameeta Jain |
| Tuesday 3 July 8.30 am - 10.00 am |
| M5 Meeting Room | M2 Meeting Room | M3 Meeting Room | M8 Meeting Room | Promenade Room | M9 Meeting Room | M1 Meeting Room | M10 Meeting Room |
| Auditing | Corporate Governance | CSR | Financial Accounting | Education | Corporate Governance | Financial Accounting | Management Accounting |
| Auditor specialisation/Audit fees | Corporate governance regulation | CSR | Earnings Informativeness | Engaging the profession | Executive compensation and auditor choice | GFC | Management Accounting in Context |
| Moderator: Greg Shailer | Moderator: Keitha Dunstan | Moderator: Craig Deegan | Moderator: Farshid Navissi | Moderator: Lorena Mitrione | Moderator: Jacqueline BIRT | Moderator: Andrew Jackson | Moderator: Robert Cornick |
| Auditor Industry Specialisation And Market Segmentation; Evidence From The Perth Mining Cashbox Market | Does Good Corporate Governance Enhance Accruals Quality During The Global Financial Crisis? | An Empirical Study Of The Global Reporting Initiative Disclosures In Australia, Brazil, Sweden And The U.s. | Changes Over Time In The Matching Between Revenues And Expenses: Australian Evidence | Continuing Professional Development In The Accounting Profession: Evidence From The Asia Pacific Region | Determinants Of Excessive Executive Compensation | Booms, Busts And Sentiment | Carbon Risk Management: A Comparative Case Study Of Two Companies Within The Australian Energy Sector |
| Andrew Ferguson, Gabriel Pundrich, Adrian Raftery | Husam Aldamen, Keith Duncan | Nga Li, Michaela Rankin, Jacqueline Birt | Kai Jin, Yaowen Shan, Stephen Taylor | Paul de Lange, Beverley Jackling, Themin Suwardy | Ling Mei Cong, Qinggang Wang, John Evans | Jeff Coulton, Tami Dinh Thi, Andrew Jackson | Shaun BUTTERWORTH, Nava Subramaniam, Michelle Phang |
| Discussant: Christine Jubb | Discussant: Kevin Plastow | Discussant: Muhammad Azizul Islam | Discussant: Pete Clarkson | Discussant: Lorena Mitrione | Discussant: Geoffrey Said | Discussant: John Milne | Discussant: Sandra Wallace |
| Observability Of Audit Fees, Initial Audit Fee Discounting, And Audit Quality | How Do Insider Trading Policies Affect The Information Content Of Insider Trades? | Fact Or Fiction: Are Csr Disclosures Credible? Cross-country Evidence | Mandatory Earnings Disaggregation And The Persistence And Pricing Of Earnings Components | Situated Learning In Accountancy: An Employer Perspective | Determinants Of Voluntary Board Remuneration Committee Formation And Composition | Managerial Overconfidence, Earnings Management And The Global Financial Crisis | Changes In Management Control And Firm Performance During The Transition To Privatisation: The Influence Of Contextual Factors |
| Xijia Su, Xi Wu | Millicent Chang, Marvin Wee | Steven Cahan, Charl De Villiers, Debra Jeter, Vic Naiker, Chris Van Staden | Elmar Venter, Steven Cahan, David Emanuel | Trevor Stanley | Pam Kent, Kim Kercher, James Routledge | Ahsan Habib , Jerry Sun, Steven Cahan, Mahmud Hossain | Bereket Redda, Jeltje Van der Meer-Kooistra, Pieter Jansen |
| Discussant: Karen Van Peursem | Discussant: Noor Hoque | Discussant: Jean Raar | Discussant: Farshid Navissi | Discussant: Meredith Tharapos | Discussant: Ling Mei Cong | Discussant: Yu Chuan Zhou | Discussant: Paul Andon |
| The Association Between Industry, Regional City Specialization And The Audit Fee Premium/discount: Evidence From Hong Kong Sar, China | On The Efficacy Of Key Corporate Governance Recommendations In Mid-tier Companies: Window Dressing Or Value-adding? | The Ship Breaking Industry Of Bangladesh: An Exploration Of The Accountability Of The Shipping Companies. | The Informativeness Of Dividends And Franking Credits | The High School Accounting Curriculum: Friend Or Foe | Government Quality, The Adoption Of Ifrs And Auditor Choice: A Cross Country Analysis | The Global Financial Crisis And Fair Value Accounting: How Us Non-financial Companies Played The Measurement Game | The Impact Of Organizational Change On Western Management Accounting Practices Adoption |
| Jasmine Kwong, David Hay | Kevin Plastow, Gerry Gallery, Natalie Gallery | Moriom Ferdousi, Craig Deegan | Jeff Coulton, Caitlin Ruddock, Stephen Taylor | Paul Wells | Muhammad Houqe, Tony van Zijl, Reza Monem | Changlin Zhao, Stephen Haswell, Elaine Evans | Jeff Wu, Michelle Phang, Nava Subramaniam |
| Discussant: Stuart Taylor | Discussant: Keitha Dunstan | Discussant: Ha Pham | Discussant: Greg Clinch | Discussant: Trevor Stanley | Discussant: Ellie Chapple | Discussant: Mark Wilson | Discussant: Susan O'Leary |
| Tuesday 3 July 12.00 pm - 1.00 pm |
| M1 Meeting Room | M2 Meeting Room | M3 Meeting Room | M5 Meeting Room | Promenade Room |
| CSR | Finance | Financial Accounting | Management Accounting | Education |
| CSR - Forum | Finance/International accounting forum | Financial Accounting forum 2 | Management Accounting forum | Teaching IFRS forum |
| Moderator: Jacqueline Birt | Moderator: Irene Tutticci | Moderator: Alan Kilgore | Moderator: Carly Moulang | Moderator: Ann Tarca |
| Australia's Rollercoaster Ride To A Carbon Tax | Development Of Accounting Regulation And Adoption Of Ifrs In Iraq | The Impact Of Organizational Factors On Sbr Adoption In Australia | Factors Influencing The Implementation Of Activity-based Costing (abc) In A Thai Telecommunication Company | Teaching Ifrs Forum |
| Rowena Rayner, Reza Monem | Enas Hassan, Michaela Rankin, Wei Lu | Saiful Azam, Dennis Taylor | Prem Yapa, Paweena Kongchan | Ann Tarca |
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| The Value Relevance Of Corporate Social Responsibility Disclosure In The United Kingdom | The Relationship Between Household Financial Risk Attitudes And Market Conditions In Australia: Longitudinal Evidence | Real And Accrual Earnings Management Around Ipos: Evidence From Us Companies | Connecting Accounting And Innovation In Space And Time | |
| Marna De Klerk, Charl De Villiers, Chris Van Staden | Tracey West, Andrew C. Worthington | Ben-Hsien Bao, Richard Chung, Yanjun Niu, Steven Wei | John Dumay, Lisa Marini | |
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| Tuesday 3 July 2.00 pm - 3.30 pm |
| M5 Meeting Room | M10 Meeting Room | M3 Meeting Room | M2 Meeting Room | M1 Meeting Room | M8 Meeting Room | Promenade Room | M6 Meeting Room | M9 Meeting Room |
| AIS | Auditing | CSR | Corporate Governance | Financial Accounting | Auditing | International Accounting | Finance | Financial Accounting |
| AIS | Auditor rotation and audit quality | Climate change | Corporate governance, risk management and litigation | GFC | Interlocked audit clients and firms / Voluntary assurance | International accounting issues | Market structure | Pricing of Earnings |
| Moderator: Stewart Leech | Moderator: Sorin Daniliuc | Moderator: Corinne Cortese | Moderator: Niamh Brennan | Moderator: Jacqueline BIRT | Moderator: Radzi Jidin | Moderator: Mischa Ginns | Moderator: Marvin Wee | Moderator: Peter Wells |
| Antecedents Of Organizational Knowledge Sharing: A Meta-analysis And Critique | Another Look At Auditor Reputation: The Audit Failure Of Pricewaterhouse Coopers At Satyam Computer Services | An Exploratory Study Of Carbon Efficiency In Australian Nger Reporting Companies | Corporate Governance And Securities Disclosure Enforcement Litigation | An Analysis Of The Timeliness And Nature Of Profit Warnings In The Aftermath Of The Global Financial Crisis | Choosing An Auditor: Is It A Club For The Well-connected? | Analyst Coverage And Audit Fees: International Evidence | Comparing The Information Content Of Stock Trades: An Adaptive Lasso Approach | Modelling The Relationship Between Market And Accounting Values Of Australian Listed Companies |
| Candace Witherspoon, Jason Bergner, Cam Cockrell, Dan Stone | Sanjay Kallapur, Sandip Dhole, Partha Sarathi Mohapatra | Wei Qian | Victoria Clout, Ellie Chapple, David Tan | Amedeo Pugliese, Erin O'Reilly, Gerry Gallery | Christine Jubb, Keith Houghton | Youngdeok Lim, Gary Monroe, Sutrisno Suwardi | Wang Chun Wei, Quan Gan | Victoria Clout, Roger Willett |
| Discussant: Steve Sutton | Discussant: Peter Roebuck | Discussant: Corinne Cortese | Discussant: Niamh M. Brennan | Discussant: Jacqueline Birt | Discussant: Radzi Jidin | Discussant: Dianne Massoudi | Discussant: Marvin Wee | Discussant: Sandip Dhole |
| Nonprofessional Investors’ Perceptions Of The Incremental Value Of Continuous Auditing | Audit Quality And Analyst Forecast Accuracy | Changes In The Nature Of Climate Changes Disclosures: Australian Perspective | Corporate Litigation And Corporate Governance Restructuring | The Impact Of Corporate Governance On The Restrictiveness Of Covenants Used In Private Debt Contracts | Determinants For Voluntary Internal Control Assurance: Evidence From China | Compliance With Ias 36, Impairment Of Assets: An Analysis Of Transitional Economies | Forecasting Stock Returns Using Investor Flows Under Short-sales Constraints | Volatility And Risk-relevance Of Comprehensive Income |
| Uday Murthy, Maia Farkas | Ava Wu, Mark Wilson | Maya Purushothaman, Ross Taplin | Yossi Aharony, Chelsea Liu, Alfred Yawson | Intan Abu Bakar, Paul Mather, George Tanewski | Lu (Kimmy) Wang, Barry Cooper, Nava Subramaniam, Li Liu | Suresh Ramachandra, Alexander Tsoy | Paul Tacon, Jason Hall | SHAHWALI KHAN, MICHAEL ERIC BRADBURY |
| Discussant: Carlin Dowling | Discussant: Michael De Martinis | Discussant: Amanda Carter | Discussant: Sue Wright | Discussant: Qingbo Yuan | Discussant: Jenny Stewart | Discussant: Youngdeok Lim | Discussant: Elaine Hutson | Discussant: Farshid Navissi |
| Relationship Satisfaction In B2b E-commerce Trading Partnerships: The Countervailing Effects Of Risk And Trust | When Does The Reputational Capital Of Traditional Accounting Profession Pay?--evidence From The Emerging Ghg Assurance Market | Stakeholder Pressures And Climate Change Disclosure: Australian Evidence | Risk Management Disclosure In Australian Publicly Listed Companies | The Role Of Accounting Information In The Debt Market During The Financial Crisis | The Effect Of Audit Committee Member–audit Partner Interlocks On Audit Quality | Impair Or Not To Impair? A Cross Country Study Of The Factors Affecting The Application Of Ias 36 | Price Effects Attributes In International Common Stocks | Institutional Investors, Risk/return And Corporate Governance: Practical Lessons From The Global Financial Crisis. |
| Clark Hampton, Steve Sutton, Vicky Arnold, Deepak Khazanchi | Shan Zhou, Wendy Green, Roger Simnett | Shamima Haque, Muhammad Azizul Islam | Jiacheng (Angela) Ma, Sherrena Buckby, Gerry Gallery | Ronny Karl Hofmann, Christoph Watrin | Sarowar Hossain, Gary Monroe, Mark Wilson, Christine Jubb | Dianne Massoudi | Jerry Parwada, Donald Winchester | Marion Hutchinson, Michael Seamer, Ellie Chapple |
| Discussant: Dan Stone | Discussant: Kam-Wah Lai | Discussant: Charl de Villiers | Discussant: Nava Subramaniam | Discussant: Oludimu Ehalaiye | Discussant: Gumter Leng | Discussant: Suresh Ramachandra | Discussant: James Cummings | Discussant: Yunyan Zhang |
| Tuesday 3 July 4.00 pm - 5.30 pm |
| M5 Meeting Room | M1 Meeting Room | M9 Meeting Room | Promenade Room | M2 Meeting Room | M10 Meeting Room | M6 Meeting Room | M3 Meeting Room |
| CSR | Financial Accounting | Financial Accounting | Education | Corporate Governance | Public sector/Not for profit accounting | Finance | International Accounting |
| Environmental issues | Accounting Choice | Audit Functions and Earnings Quality | Challenges of the profession | Corporate governance, CEOs and shareholder concentration | Disclosure in the public sector | Firm decisions and impact on firm value | International accounting issues 2 |
| Moderator: Gillian Vesty | Moderator: Norman Wong | Moderator: Nonna Martinov-Bennie | Moderator: Glenda Scully | Moderator: Suresh Ramachandra | Moderator: Ken Crofts | Moderator: Ray da Silva Rosa | Moderator: Roger Willett |
| Annual Report Responses To An Environmental Crisis: Oil Company Disclosures After The 2010 Gulf Of Mexico Oil Spill | Accounting Choice In The Presence Of Conflicting Incentives | Audit Firm Rotation In The Public Sector: Implications For Earnings Quality | Dominance Of Professional Accounting Bodies And Dependence Of Universities: The Case Of Accounting Education In Sri Lanka | Ceo Turnover And Internal Control Material Weaknesses | An Investigation Of Fiscal Policy Disclosure | Is High Cash Flow A Blessing Or A Curse? Evidence From Bidders' Long-run Performance | Ifrs Adoption In Australia: The Case Of Reporting For Goodwill And Identifiable Intangible Assets |
| Kimberley Summerhays, Charl de Villiers | Kerrie Woodhouse, Paul Mather, Axel Schulz | Christofer Adrian, Sue Wright, Kym Butcher | Samanthi Senaratne, Marie Cooray | Karen Lai, Ferdinand Gul, Beidi Li | Johan Arifin, Greg Tower, Stacey Porter | Peter Lam, Lin Li, Wilson Tong | Tami Dinh Thi, Helen Kang, Richard Morris, Wolfgang Schultze |
| Discussant: Gillian Vesty | Discussant: Pam Kent | Discussant: Andrew Ferguson | Discussant: Glenda Scully | Discussant: Millicent Chang | Discussant: Graeme Wines | Discussant: Wang Chun Wei | Discussant: Partha Mohapatra |
| The Informativeness Of Disclosures Under Australia’s National Greenhouse And Energy Reporting Act | Do Firms Substitute For Low Earnings Quality? Australian Evidence | The Role Of Agency Costs In The The Voluntary Adoption Of Xbrl-based Financial Reporting | New Zealand Chartered Accountant Academic Requirements (2008-2011) – Was Change Needed? | Shareholder Concentration – A Significant Corporate Governance Variable In Emerging Economies, Evidence From Earnings Management | Reduced Disclosure Regime – A Look At The Impact On Australian Public Sector | Impact Of Anonymity On Price Discovery: A Natural Experiment | Russian Accounting System: History, Evolution, And The Ifrs Convergence Prospective |
| Jeff Coulton, Wendy Green, Ran Tao | Elisabeth Sinnewe, Jennifer Harrison | Michael De Martinis, Mehdi Khedmati, Farshid Navissi | Sue Malthus, Carolyn Fowler | Dharmendra Naidu, Arvind Patel | Robyn Pilcher, David Gilchrist | Alex Frino, Jane Chau | Oksana Kim |
| Discussant: Zahra Borghei | Discussant: Kerrie Woodhouse | Discussant: Theroshen Vandiar | Discussant: Deborah Delaney | Discussant: Suresh RAMACHANDRA | Discussant: Ken Crofts | Discussant: Ray da Silva Rosa | Discussant: Tami Dinh Thi |
| Embedding Sustainability In Capital Investment Appraisals: Theorising From A Transaction Cost Economics Perspective | Incentives For Prior Period Error Corrections Under Ias 8 | Family Ownership And Discretionary Accruals Quality | Perceptions Of Changes To Ca Programme: Practitioners’ Perspectives | | The Impact Of Aasb1049 On The Comparability Of Australian Commonwealth, State And Territory Government Budget Balance Numbers | | |
| Gillian Vesty, Ting Lin | Amanda Carrol, Pamela Kent | Tim Hasso, Keith Duncan | Elizabeth Wheeler, Mary Low, Samkin Grant | | Graeme Wines, Scarborough Helen, Phil Hellier | | |
| Discussant: Bikram Chatterjee | Discussant: Elisabeth Sinnewe | Discussant: Sarowar Hossain | Discussant: Scott Copeland | | Discussant: Paul Collier | | |
