Journal of Contemporary Accounting and Economics...
Transcript of Journal of Contemporary Accounting and Economics...
Page 1
Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium
Bali, Indonesia
January 10, 2018
January 10, 2017, Wednesday
Time Event Venue
8:00 - 8.30 am Registration Foyer
8.30 - 8.45 Opening Dance
8:45 am - 9:00 am WELCOMING REMARKS
SEMINAR 1: Financial Accounting and Taxation
Speakers
National Anthem
Dr. Basuki, JCAE Doctoral Consortium & Symposium (2018)
Organizing Committee
Prof. Dr. Dian Agustia, Dean, Faculty of Economics and Business,
Universitas Airlangga
Ballroom 1
9:00 am - 9:45 am SEMINAR 1: Financial Accounting and Taxation
Speaker
Title
Pre-readings
Prof. Terrence Shevlin, Professor of Accounting, Paul Merage Chair in
Business Growth, Associate Dean of Research and Doctoral Programs,
University of California, Irvine
US Multinational Taxation
Bird, Edwards & Shevlin, 2017. “Does U.S. Foreign Earnings Lockout
Advantage Foreign Acquirers?”, Journal of Accounting and
Economics 64, pp.150-166.
Graham, Hanlon & Shevlin, 2011. “Effects of Accounting Rules: Evidence
from Multinational Firms’ Investment Location and Profit
Repatriation Decisions”, Journal of Accounting Research 49(1),
pp.137-185.
Ballroom 1
9:45 am - 10:30 am DISCUSSION SESSION 1 Ballroom
10:30 am - 11:00 am Tea Break Foyer
11:00 am - 11:45 am SEMINAR 2: Auditing
Speaker
Title
Pre-readings
Prof. Dan Simunic, CGA Chair in Accounting, University of British
Columbia
Research in Audit Production
O'Keefe, Simunic & Stein, 1994. “The Production of Audit Services:
Evidence from a Major Public Accounting Firm”, Journal of
Accounting Research, Autumn, pp.241-261
Bell, Doogar & Solomon, 2008, “Audit Labor Usage and Fees Under
Business Risk Auditing”, Journal of Accounting Research,
September, pp.729-760.
Blokdijk, Drieenhuizen, Simunic & Stein, 2006, “An Analysis of
Cross-Sectional Differences in Big and non-Big Public Accounting
Firms' Audit Programs", Auditing: A Journal of Practice & Theory,
25(1), pp.27-48.
Gu, Simunic & Stein, “Fixed Costs, Audit Production, and Audit Markets:
Theory and Evidence”, 2017 version, working paper, University of
Hong Kong - University of British Columbia - Old Dominion
University, paper available for download on SSRN.
Ballroom 1
11:45 am - 12:30 pm DISCUSSION SESSION 2
12:30 pm - 1:30 pm Lunch Kunyit
Restaurant
Page 2
After Lunch Agenda - Doctoral Consortium
1:30 pm - 2:15 pm SEMINAR 3: Corporate Governance
Speaker
Title
Pre-readings
Prof. Bin Srinidhi, Carlock Endowed Distinguished Professor of
Accounting, University of Texas at Arlington
Corporate Governance Research: The Role of Insiders and Other
Blockholders
Corporate governance basics
Hart, O. 1995. “Corporate governance: Some theory and implications”,
The Economic Journal 105 (430), pp. 678-689.
Shleifer, A., and R. W. Vishny. 1997. “A Survey of Corporate Governance”,
The Journal of Finance 52 (2), pp.737-783.
Adams, R.B. , B.E . Hermalin,and M.S. Weisbach. 2010. “The Role of
Boards of Directors in Corporate Governance: A Conceptual
Framework and Survey”, Journal of Economic Literature, 48(1),
pp.58-107
Insider Blockholders: Family-controlled firms
Anderson, R. C., and D. M. Reeb. 2003. “Founding-family Ownership and
Firm Performance: Evidence from the S&P 500”, The Journal of
Finance, 58 (3), pp.1301–1328.
Anderson, R. C., A. Duru, and D. M. Reeb. 2009. Founders, Heirs, and
Corporate Opacity in the United States”, Journal of Financial
Economics, 92 (2), pp.205–221.
Ali, A., T.-Y. Chen, and S. Radhakrishnan. 2007. “Corporate Disclosures by
Family Firms”, Journal of Accounting & Economics, 44 (1/2),
pp.238-286.
Srinidhi, B., S.He and M. Firth. 2014. “The Effect of Governance on
Specialist Auditor Choice and Audit Fees in U.S. Family Firms”,
The Accounting Review, 89(6), pp. 2297–2329
Hsu, W., I. Lee, N.J. Nagarajan, and B.Srinidhi. 2017. “Founder Control,
Opacity and Value Creation in Family Firms”., Working paper,
University of Texas at Arlington
Nonfamily and multiple Blockholders
C.Singla, R.Veliyath and R. George. 2014. “Family Firms and
Internationalization – Governance Relationships: Evidence of
Secondary Agency Issues”, Strategic Management Journal, 35,
pp.606-616.
A.Edmans and C.G.Holderness. 2017. “Blockholders: A Survey of Theory
and Evidence”, The Handbook of the Economics of Corporate
Governance, 1. Pp.542-636.
Cheng, M., B.Lin, R.Lu and M. Wei. 2017. “Non-controlling Large
Shareholders in Emerging Markets: Evidence from China”, Journal
of Corporate Finance https://doi.org/10.1016/j.jcorpfin.2017.09.010
Jepun
2:15 pm - 3:00 pm DISCUSSION SESSION 3 Jepun
3:00 pm - 3:30 pm Tea Break Foyer
Page 3
Breakout Presentation Sessions
SESSION A
Jepun
Leaders: Prof. Dan Simunic, University of British Columbia
Prof. K.K. Raman, University of Texas at San Antonio
3:3
0 -
4:0
0 Presenter
Title
Andika Perwira Mulya, ESSEC Business School, Singapore
Does It Matter Where the CEO Went to College?
4:0
0 -
4:3
0
Presenter
Title
Wahyu Agus Winarno, Airlangga University
Time Lag Effect of IT Investment on Firm Performance: Evidence from
Indonesia
4:3
0 -
5:0
0
Presenter
Title
Saiful Anam, Airlangga University
The Influence of Strategic Planning, Orientation Entrepreneurship,
Information Technology to The Competitive Advantage and Organization
Performance on Small and Medium Enterprises (SMEs) in East Java
SESSION B
Leaders: Prof. Terrence Shevlin, University of California, Irvine
Prof. Bin Srinidhi, University of Texas at Arlington
Pucuk
3:3
0 -
4:0
0 Presenter
Title
Dewi Prastiwi, Airlangga University
Aggressive Tax Advice: Perceived Probability of Audit, Negotiation and
Compensation
4:0
0 -
4:3
0 Presenter
Title
Chun Lu, Deakin University
Audit Quality, Credit Default Swaps and Debt Maturity Structure
4:3
0 -
5:0
0 Presenter
Title
Chong K-Rine, Universiti Putra Malaysia
The effect of synergistic and antagonistic tax climate on individual tax
compliance and tax minimisation behaviour
5:0
0 -
5:3
0
Presenter
Title
Miswaty, Airlangga University
Organization Climate, Internal Knowledge Transfer, Innovation and its
impact on The Financial Performance
6:30 pm Mocktail Reception Sands
Restaurant
Page 4
After Lunch Agenda – Special Session for Indonesian Study
1:00 pm – 2:00 pm SEMINAR AND DISCUSSION: Corporate Governance
Speaker
Title
Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and
Finance, Deakin University; Co-Editor of JCAE
Corporate Political Activities and Corporate Financial Outcomes
Ballroom 1
2:00pm – 3:40pm SPECIAL SESSION FOR INDONESIAN STUDY 1 (CONCURRENT
SESSION)
SS_SESSION 1A
Moderator: Devi S. Kalanjati
Kemiri
2:0
0 –
2:2
5 Presenter
Title
Diana Dwi Astuti, Isti Fadah, Hari Sukarno, Nurhayati, Universitas Jember
Determinants of Capital Structure and Its Impact on Firm Value on
Manufacturing Companies at Stock Exchange of Indonesia (BEI) and Stock
Exchange of Thailand (SET)
2:2
5 -
2:5
0
Presenter
Title
Ardianto, Universitas Airlangga
Mood and Investment Decision Making: An experimental study
2:5
0 -
3:1
5 Presenter
Title
Wulliyatu Amalinazahroh, Hamidah, Universitas Airlangga
The Effect of IFRS Adoption on Earnings Management in Indonesia: The
Moderating Role of Investor Protection Empirical Study on Manufacturing
Companies
3.1
5 –
3.4
0 Presenter
Title
Errine Nessy and Ning Rahayu, Universitas Indonesia
Analysis Of Beps Action Plan 2 Recommendations In Indonesia
SS_SESSION 1B
Kesuna
Moderator: Khusnul Prasetyo
2:0
0 –
2:3
0 Presenter
Title
Zakiah Ulfa and Khusnul Prasetyo, Universitas Airlangga
The Effect Of Intellectual Capital And Revenue Growth On Firms Value
2:3
0 -
3:0
0
Presenter
Title
Prajnya Paramita Artantiwi, Hamidah, Universitas Airlangga
The Effect of Managerial Ownership, Institutional Ownership, and Foreign
Ownership on Firm Value Empirical Study on Manufacturing Companies
3:0
0 -
3:3
0
Presenter
Title
Ceicilia Astri Hartanti and M. Malik, Universitas Indonesia
Analysis and Design of Internal Control on Revenue Cycle of Non-Profit
Organization (Case Study on ABC Foundation)
SS_SESSION 1C
Kelapa
Moderator: Dina Heriyati
2:0
0 –
2:2
5 Presenter
Title
Elwimina Nurjanah and Vera Diyanty, Universitas Indonesia
Analysis of the Effect of Public Accountant Firm on Audit Fee Setting in
Indonesia
2:2
5 -
2:5
0 Presenter
Title
Harjunan Dipta Aji Satriyo; Iman Harymawan, Universitas Airlangga
THE ROLE OF FEMALE CEO ON FIRM PERFORMANCE: SOME
EVIDENCE FROM INDONESIAN LISTED FIRMS
2:5
0 -
3:1
5
Presenter
Title
Eko Warsiyanto, Debby Ratna Daniel, and Ivana Laksmono, Universitas
Airlangga
Applying E-Commerce In The Marketing Information System As A Tool To
Increase Ludruk Art Income (Case Study At Irama Budaya Group,
Surabaya)
3.1
5 –
3.4
0
Presenter
Title
Merda Listana Leonyca and Christine Tjen, Universitas Indonesia
Analysis of Separation the Function of Account Representative to Increase
Tax Revenues and Compliance of Taxpayers: A Case Study at Serpong Tax
Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office
SS_SESSION 1D Kemangi
Page 5
Moderator: Iman Harymawan
2:0
0 –
2:3
0
Presenter
Title
Kafani Irawan, Debby Ratna Daniel, Ivana Laksmono, Universitas
Airlangga
Designing Budgeting Information Systems for The Meal and Book
Expenses Based On Financial Information System for Islamic Boarding
School (Case Study at Al-Amin Islamic Boarding School In Mojokerto)
2:3
0 -
3:0
0
Presenter
Title
Abetia Fitriani, Debby Ratna Daniel, Ivana Laksmono, Universitas
Airlangga
E-Traffic Operational Information System Based On Automatic Number
Plate Recognition (ANPR) System As a Tool to Detect Traffic Violation
and to Manage the Traffic Fines in Indonesia
3:0
0 -
3:3
0
Presenter
Title
Abdallah Jabari, M.Suyunus, Universitas Airlangga
FRAUD DETECTION: USING OF DATA MINING IN ACCOUNTING
INFORMATION SYSTEM
SS_SESSION 1E
Celagi
Moderator: Alfiyatul Qomariyah
2:0
0 –
2:2
5 Presenter
Title
Dhias Kharismadani and I Made Narsa, Universitas Airlangga
Testing the Order and Framing Effect in Budgetary Decision Making:
Experimental Study
2:2
5 -
2:5
0 Presenter
Title
Dwi Nurwicaksono and Heru Tjaraka, Universitas Airlangga
The Influence Of Subjective Norms, Taxation Knowledge, And Perception
Of The Financial Condition Of The Personal Taxpayer On The Compliance
Of Personal Taxpayer In KPP Pratama Mulyorejo Surabaya
2:5
0 -
3:1
5 Presenter
Title
Ilsa Haruti Suryandari and Fajar Jalu Lintang, Universitas Sanata Dharma
The Perspective of Javanese Christian Church on the Implementation of
Internal Controls in GKJ Wiladeg
3.1
5 –
3.4
0 Presenter
Title
Rizka Baby Hermanto, Debby Ratna Daniel., Ivana Laksmono, Universitas
Airlangga
Operational Information System Design In Controlling The Operational
Costs Of Urban Rail Transit System In Surabaya
SS_SESSION 1F
Cemara
Moderator: Basuki
2:0
0 –
2:3
0 Presenter
Title
Zulkarnain Rizal Pahlevie and B. Basuki, Universitas Airlangga
Interpreting the Public Accountants Code of Ethics from the Javanese
Culture Perspective in East Java: An Ethnographic Study
2:3
0 -
3:0
0
Presenter
Title
Yadi Arudistara; Iswajuni, Universitas Airlangga
The Effect of Proprietary Cost, Agency Cost, and Financing Incentives on
the Variation of Segment Profit Growth
3:0
0 -
3:3
0
Presenter
Title
Rivanti Santiara Dewi, Universitas Airlangga
The Effect of Reporting Practices of CSR on CSR Disclosure And The
Effect Cost Of Equity Capital
SS_SESSION 1G
Cepaka
Moderator: Bambang Tjahjadi
2:0
0 –
2:3
0 Presenter
Title
Citra Laksmi Chrisworo and Erina Sudaryati, Universitas Airlangga
Islamic Values and Voluntary Disclosure of Good Corporate Governance
2:3
0 -
3:0
0
Presenter
Title
Yulinda Putri Prativi and Tiptohadi Sawarjuwono, Universitas Airlangga
The Implementation of The Characters of Prophet Muhammad SAW in the
Ethical Conduct of the Academic Accountants
3:0
0 -
3:3
0
Presenter
Title
Uun Dwi Al Muddatstsir and Tjiptohadi Sawarjuwono, Universitas
Airlangga
The way to build a mosque accountability
Page 6
SS_SESSION 1H
Ballroom 1
Moderator: Ferdinand A. Gul
2:0
0 –
2:3
0
Presenter
Title
Sari Minjari Damayanti, Universitas Indonesia
Type of Risks, Risk Management, Corporate Governance, and Performance
in ASEAN Banking Industry
2:3
0 -
3:0
0 Presenter
Title
Dimas Swara Dwipa Sumarsono, Sri Ningsih, Universitas Airlangga
The Effect of Own-Source Revenue, Population, and Population Density
toward Capital Expenditure of Cities and Districts Government in Java
Island
3:0
0 -
3:3
0 Presenter
Title
Gatot Soepriyanto, Universitas Bina Nusantara
Long Run Corporate Tax Avoidance and Firm Value: Evidence from
Indonesia
3:40 pm – 4:00 pm Tea break
4:00 pm – 6:00pm SPECIAL SESSION FOR INDONESIAN STUDY 2 (CONCURRENT
SESSION)
SS_SESSION 2A
Kemiri
Moderator: Niluh Putu Dian Rosalina Handayani Narsa
4:0
0 –
4:3
0 Presenter
Title
Kadek Trisna Dwiyanti and Niluh Putu Dian Rosalina Handayani Narsa,
Universitas Pendidikan Nasional, Universitas Airlangga
An Investigation of "Holier-Than-Thou" Perception Bias Among Business
Students and Business Workers in Indonesia
4:3
0 -
5:0
0 Presenter
Title
Noorlailie Soewarno and Bambang Tjahjadi, Universitas Airlangga
Factors Affecting Health Care Cost In Indonesia. What The Hospitals and
Doctors Said
5:0
0 -
5:3
0
Presenter
Title
Maola Fiernabella Restantri, Murdiyati Dewi, Universitas Airlangga
The Financial Performance Comparison between Local Government with
Flypaper Effect and Non-Flypaper Effect Empirical Study on East Java
Province in 2015
5:3
0 -
6:0
0
Presenter
Title
Refarandira Lukitaruna, Sedianingsih, Universitas Airlangga
THE IMPACT OF GREEN PRODUCT INNOVATION AND GREEN
PROCESS INNOVATION ON FIRM PERFORMANCE
SESSION 2B
Kesuna
Moderator: Dina Heriyati
4:0
0 –
4:3
0 Presenter
Title
Ahmad Muhajir, Universitas Airlangga
Does Audit Risk Affect the Audit Fee?
4:3
0 -
5:0
0 Presenter
Title
Juanita Manifesti and Habiburrochman, Universitas Airlangga
Factors Affecting Audit Quality In Indonesia: A Meta-Analysis
5:0
0 -
5:3
0 Presenter
Title
Charis Subianto, Universitas Airlangga
Determinant of Audit Quality: Point of View some points of International
Standard on Auditing and External Auditor Identity
5:3
0 -
6:0
0
Presenter
Title
Muhammad Fikri Hakiki, Sri Iswati, Sri Herianingrum, Muslich Anshori,
Moh.Nasih, Universitas Airlangga
Audit Hours and Variables Influenced In Indonesia
SESSION 2C
Kelapa
Moderator: Devi S. Kalanjati
4:0
0 –
4:3
0 Presenter
Title
Widya Aulia Sudarman and Widi Hidayat, Universitas Airlangga
INSTITUTIONAL OWNERSHIP, PROFITABILITY, GROWTH, AND
CAPITAL STRUCTURE (CASE STUDY ON COMPANIES LISTED IN
INDEX LQ45 PERIOD 2010-2015)
4:3
0 -
5:0
0
Presenter
Title
Mahesty Wida and Widi Hidayat, Universitas Airlangga
THE EFFECT OF INTELLECTUAL CAPITAL GROWTH ON THE
VALUE OF THE COMPANY
Page 7
5:0
0 -
5:3
0
Presenter
Title
Oyong Lisa and Bambang Hermanto, Universitas Gajayana, Poltek LP3I
DETERMINANT FINANCING RISK (Study On Sharia incorporated in
Inkopsyah) 5
:30 -
6:0
0 Presenter
Title
Ratna Komara, Arie Widyastuti, and Layyinaturrobaniah, Universitas
Padjadjaran
Does Financial Literacy Impact Financial Decision Making among the
Government Employee
SESSION 2D
Kemangi
Moderator: Khusnul Prasetyo
4:0
0 –
4:3
0
Presenter
Title
Muntu Abdullah,Vina Olivia P, Andi Basru Wawo, Agus Widodo M,
Universitas Halu Oleo Kendari, Universitas Airlangga
ACCOUNTIBILITY, TRANSPARANCY AND SUPERVISION ON THE
BUDGET MANAGEMENT BY ADOPTING THE CONCEPT OF
VALUE FOR MONEY
4:3
0 -
5:0
0 Presenter
Title
Alfiyatul Qomariyah, Bambang Tjahjadi, Nadia Anridho, Sigit Kurnianto,
Universitas Airlangga
Production Performance of Sugar Industry in Indonesia: The Role of
Stakeholder Pressures
5:0
0 -
5:3
0 Presenter
Title
Adistyana Damaranti, Iman Harymawan, Mohammad Nasih, Universitas
Airlangga
Risk Profile and Corporate Governance on Company Performance in
Banking Industry
5:3
0 -
6:0
0 Presenter
Title
Nadia Anridho, Bambang Tjahjadi, Alfiyatul Qomariyah, Sigit Kurnianto,
Universitas Airlangga
The Effect of Environmental Factors on Productivity in Sugar Industry
SESSION 2E
Celagi
Moderator: Noorlailie S.
4:0
0 –
4:3
0
Presenter
Title
Soegeng Sutedjo, Iswajuni, Dinanda Nur Fitri, Universitas Airlangga
Opportunistic Behavior on Distric Budgeting with Agency Theory
Approach (Empirical Study at All Cities on East Java Indonesia)
4:3
0 -
5:0
0 Presenter
Title
Noorlailie Soewarno and Indra Siswanto, Universitas Airlangga
Pattern of Environmental Performance Relations, Environmental
Disclosures, Firm Size, and Financial Performance of Proper-Member
Companies Listed at Indonesia Stock Exchange
5:0
0 -
5:3
0
Presenter
Title
Masithoh Titania and Machmudin Eka Prasetya, Universitas Indonesia
Analysis of Integration of SIPKD (Sistem Informasi Pengelolaan Keuangan
Daerah/Regional Financial Management System) and SIM PAD (Sistem
Informasi Manajemen Pendapatan Asli Daerah/Locally-Generated
Revenues Management Information System) in Order to Fulfill the Need
for Preparing an Accrual-Based Financial Statements (Case Study in The
Provincial Government of Jakarta)
5:3
0 -
6:0
0 Presenter
Title
Soegeng Sutedjo, Noorlailie Soewarno, Iswahjuni, Sabina Ananda Amu,
Universitas Airlangga
The Effect of Ownership Structure to Corporate Social Responsibility
Disclosures
SESSION 2F
Cemara
Moderator: Bambang Tjahjadi
4:0
0 –
4:3
0
Presenter
Title
Nurina Laili, Zahroh Naimah, Universitas Airlangga
THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING
STANDARD (IFRS) ON THE RELEVANCE OF INTANGIBLE ASSETS
AND GOODWILL IN A MANUFACTURING COMPANY LISTED IN
IDX
4:3
0 -
5:0
0 Presenter
Title
Linta Septiya and Santi Novita, Universitas Airlangga
The Influence Of Ownership Structure, Independent Commissioners, Audit
Committees, And Audit Quality Toward Tax Avoidance (Empirical Study
On Non-Financial Companies
5:0
0 -
5:3
0
Presenter
Title
Alfa Rahmiati, Universitas Airlangga
Effort Allocation In Taxation Task: An Effort Experiment
5:3
0 -
6:0
0
Presenter
Title
Selvia Eka Aristantia and Hamidah, Universitas Airlangga
Tax and Samin : A Way to Understand Tax Compliance in Samin People
SESSION 2G
Page 8
Moderator: Iman Harymawan
Cepaka
4:0
0 –
4:3
0 Presenter
Title
Distya Prasita Setyoari and Heru Tjaraka, Universitas Airlangga
The Influence Of Tax Agressiveness Against Disclosure Of Corporate
Social Responsibility (A Study Of Manufacturing Firms Listed At
Indonesia Stock Exchange 2011-2015)
4:3
0 -
5:0
0 Presenter
Title
Yuliana Theresia and Danny Septriadi, Universitas Indonesia
Tax Analysis and Profit Shifting Starbucks Corporation
5:0
0 -
5:3
0
Presenter
Title
Mochamad Febrian Nurdhin and Christine Tjen, Universitas Indonesia
Analysis Benford Law Model As An Alternative For Benchmark
Behavioral Model Method To Identify Tax Payers Compliance (Case
Study: Dgt Regional South Jakarta II)
5:3
0 -
6:0
0 Presenter
Title
Nova Ratu Pietraya Sari and Ning Rahayu, Universitas Indonesia
Analysis of Controlled Foreign Company (CFC) Rules in Indonesia to
Prevent Tax Avoidance Practises
SESSION 2H
Ballroom 1
Moderator: Basuki
4:0
0 –
4:3
0 Presenter
Title
Triyanda Agustin Ginting, Universitas Indonesia
Analysis Internal Control in Order to Design Standard Operating
Procedures (SOP) for Fixed Assets Procurement and Management
Activities (Case Study on PT ABC)
4:3
0 -
5:0
0 Presenter
Title
Cana Antyanta Dias, Basuki, Universitas Airlangga
Study of the Determinants Existence of External Assurance on
Sustainability Reports in Indonesia
5:0
0 -
5:3
0
Presenter
Title
Ibs. Anjani Muchtado and Elia Mustikasari, Universitas Airlangga
The Effect Of Advertising Expense, Firm Size, And Leverage On Tax
Aggressiveness
5:3
0 -
6:0
0
Presenter
Title
Muhammad Ihsan and Elia Mustikasari, Universitas Airlangga
The Effect of Strategy Business on Tax Agressiveness
6:00 pm Mocktail Reception Sands
Restaurant
Page 9
Journal of Contemporary Accounting and Economics (JCAE)
Annual Symposium
Bali, Indonesia
January 11-12, 2018
TIME EVENT VENUE
DAY 1 / January 11, 2018
8:00am - 8:30am Registration Foyer
8:30am - 9:15am Symposium Opening
Ballroom 1
Speakers Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and
Finance, Deakin University; Co-Editor of JCAE
Prof. Mohammad NASIH, President of Airlangga University
Prof. Mike EWING, Vice President and Executive Dean of Business and
Law, Deakin University
Ignasius JONAN, Honorable Speaker, Minister, Energy and Mineral
Resources of the Republic of Indonesia
9:15am - 10:15am Research Forum 1
Speaker Prof. Terry SHEVLIN, University of California-Irvine
Title Are US Firms becoming more Tax Aggressive over Time?
10:15am - 10:45am Tea Break Foyer
PLENARY PAPER SESSIONS
10:45am - 11:45am Session 1
Ballroom 1
Chairman Dr. Basuki, Airlangga University
Presenter Dr. Helen SPIROPOULOS, University of Technology, Sydney
Title / Author(s) The Role of Powerful Non-Executive Chairman in Mergers and Acquisition / S.
Ghannam, Z.P. Matolcsy, H. Spiropoulos and N. Thai
Discussant Prof. Simon FUNG, Deakin University
11:45am - 12:45pm Session 2
Chairman Prof. Andrew FERGUSON, University of Technology, Sydney
Presenter Dr. Hao ZHANG, Hong Kong Baptist University
Title / Author(s) How Do Female Directors Improve Board Governance? Mechanism based on
Norm Changes / B. Srinidhi, Y. Sun and H. Zhang
Discussant Prof. Heibatollah SAMI, Lehigh University
12:45pm -1:45pm Networking Lunch Kunyit
Restaurant
Page 10
1:45pm –2:45pm Session 3
Chairman Prof. David LONT, University of Otago
Ballroom 1
Presenter Dr. Van VU, University of Newcastle
Title / Author(s) The Impact of Bank Loan Announcements on Stock Returns and Liquidity of Borrowing Firms / H.N. Duong, T.P. Pham, H. Singh and V. Vu
Discussant Prof. Paul GRIFFIN, University of California, Davis
2:45pm –3:45pm Session 4
Chairman Prof. Bin SRINIDHI, University of Texas at Arlington
Presenter Prof. Willie GIST, Ohio University
Title / Author(s) Fees paid to Auditors, Political Patronage and Properties of Analysts Earnings
Forecasts in Malaysia / W. Gist and E. ABDUL WAHAB
Discussant Prof. K.K. RAMAN, University of Texas at San Antonio
3:45pm – 4:15pm Tea Break Foyer
4:15pm – 5:15pm Corporate Governance Forum
Ballroom 1
Title Corporate Governance Issues in Indonesia
Speakers
Prof. Bambang TJAHJADI, Airlangga University
Prof. Judy TSUI, Institute for New Economic Thinking (Moderator)
Representative, Financial Services Authority of Indonesia
DAY 2 / January 12, 2018
8:45am – 9:45pm Research Forum 2
Ballroom 1 Speaker Prof. Dan SIMUNIC, University of British Columbia
Title The Market for Audit Services
PLENARY PAPER SESSIONS
9:45am - 10:45am Session 5
Ballroom 1
Chairman Prof. Thomas BERNDT, University of St. Gallen
Presenter Prof. David LONT, University of Otago
Title / Author(s)
Game Changer? The Impact of the VW Emission Cheating Scandal on the
Interrelation between Large Automakers’ Equity and Credit Markets / P.
Griffin and D. Lont
Discussant Dr. Edward PODOLSKI, Deakin University
10:45am - 11:15am Tea Break Foyer
11:15am - 12:15pm Session 6
Chairman Prof. Zoltan MATOLCSY, University of Technology, Sydney
Presenter Dr. Yu Tzu CHANG, National Chengchi University
Title / Author(s)
The Impact of Internal Audit Attributes on the Effectiveness of Internal
Control
over Operations and Compliance / Y.T Chang, H. Chen, R. Cheng and W. Chi
Discussant Prof. Peter CAREY, Deakin University
12:15pm - 1:15pm Lunch Kunyit
Restaurant
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CONCURRENT PAPER SESSIONS 1
1:15pm. - 3:15pm Session 1 (A) : AUDITING
Kemiri
Chairman Dr. Shireenjit JOHL, Deakin University
1:15pm - 1:45pm Presenter : Prof. K.K. RAMAN, University of Texas at San Antonio
Title / Author(s) :
Has the PCAOB Inspection Regime Narrowed the Big
4/non-Big 4 Audit Quality Differential? / I. Khurana, N.
Lundstrom and K.K. Raman
Discussant : Dr. Wei LU, Monash University
1:45pm - 2:15pm Presenter : Dr. Mohammad Badrul Muttakin, Deakin University
Title /
Author(s) :
Audit Firm Transparency Disclosures and Audit Quality /S.
Johl, M. Muttakin, D. Mihret and N. Gioffre
Discussant : Dr. Mehdi KHEDMATI, Monash University Australia
2:15pm - 2:45pm Presenter : Dr. Xudong, JI, RMIT University Australia
Title /
Author(s) :
Internal Control Risk and Audit Fees: Evidence from China /
X. Ji, W. Lu and W. Qu
Discussant : Dr. Shireenjit JOHL, Deakin University
2:45pm - 3:15pm Presenter : Dr. Steven LOW, Deakin University
Title / Author(s) : Corporate Lobbying and Audit Fees / YB Foo, F. Gul and S.
Low
Discussant : Dr. Yu-Tzu CHANG, National Chengchi University
1:15pm -3:15pm Session 1 (B) : EQUITY MARKETS
Kesuna
Chairman Dr. Helen CHOY, Drexel University
1:15pm -1:45pm Presenter : Dr. Karen M.Y. LAI, Deakin University
Title / Author(s):
Stock Price Informativeness, Auditor Quality and
SG&A/CAPEX
Investments Sensitivity to Stock Price / F. Gul, K. Lai and M.
Lee
Discussant : Dr. Jingran ZHAO, Hong Kong Polytechnic University
1:45pm - 2:15pm Presenter : Dr. Li LIU, Deakin University
Title / Author(s): Corporate Capital Gains Taxes and Sales of Equity Holdings:
Evidence from China / S. Li, L. Liu, G. Tian and G. Yang
Discussant : Dr. Karen LAI, Deakin University
2:15pm -2:45pm Presenter : Felix HERMES / Tobias MUELLER, University of St. Gallen
Title / Author(s) : Capital Market Reaction to EU-Regulation of Nonfinancial
Disclosure: The Role of National Enforcement and ESG
Disclosure in Germany and the U.K. / T. Berndt, F. Hermes
and T. Mueller
Discussant : Dr. Li LIU, Deakin University
2:45pm – 3:15pm Presenter : Dr. Joseph H. ZHANG, University of Memphis
Title / Author(s) : Analysts’ Information Acquisition and Stock Price
Synchronicity:
A Regulatory Perspective from China / H. Jiang, D. Zhou and
J. Zhang
Discussant : Dr. Anthony NG, Monash University Australia
1:15pm – 3:15pm Session 1 (C): FINANCIAL REPORTING
Kelapa
Chairman Dr. Iman HARYMAWAN, Airlangga University
1:15pm -1:45pm Presenter : Dr. Kanyarat SANORAN, Chulalongkorn University
Title / Author(s) : CEO Cash Compensation and Accounting Conservatism / K.
Sanoran, R. Pattanapanyasat and K. Boonlert-U-Thai
Discussant : Felix HERMES, University of St Gallen
1:45pm - 2:15pm Presenter : Pinprapa SANGHCAN, Massey University
Title / Author(s):
Fair Values and Audit Fees: Evidence from Australian Real
Estate Industry / P. Sanghcan, A. Habib, B. Bhuiyan and H.
Jiang
Page 12
Discussant : Dr. Steven LOW, Deakin University
2:15pm -2:45pm Presenter : Dr. Yong ZHANG, Hong Kong Polytechnic University
Title / Author(s) : Direct Evidence on Earnings Used in Executive
Compensation Performance Measurement / K. Na and Y.
Zhang
Discussant : Dr. Kanyarat SANORAN, Chulalongkorn University
2:45pm – 3:15pm Presenter : Dr. Liangliang JIANG, Hong Kong Polytechnic University
Title / Author(s) : Policy Uncertainty and Textual Disclosure / L. Jiang, J.
Pittman and W. Saffar
Discussant : Dr. Mohammad MUTTAKIN, Deakin University
1:15pm – 3:15pm Session 1 (D) : CORPORATE GOVERNANCE
Kemangi
Chairman Dr. Helen SPIROPOULOS, University of Technology, Sydney
1:15pm -1:45pm Presenter: Dr. Anthony NG, Monash University Australia
Title / Author(s) : Agency Costs of Free Cash Flow and Investments in
Business Sustainability /F. Gul and A. Ng
Discussant: Dr. Liangliang JIANG, Hong Kong Polytechnic University
1:45pm - 2:15pm Presenter : Dr. Li XIE, Xi’an Jiaotong-Liverpool University
Title /
Author(s) :
Strategic Information Disclosure and Impression
Management under Weak Corporate Governance: From
Excessive Executive Compensation Perspective / J. Chen, X.
Cheng, J. Liu and L. Xie
Discussant : Dr. Alessandro GHIO, Monash University & ESSEC
Business School 2:15pm -2:45pm Presenter : Dr. Xiangyun LU, Xi’an Jiaotong-Liverpool University
Title / Author(s) : Analyst Coverage and Corporate Tax Avoidance: Evidence
from Chinese Listed Firms / J. Chen, P. Cheng, R. Ding and
X. Lu
Discussant : Dr. Chao Kevin LI, University of New South Wales
2:45pm -3:15pm Presenter : Dr. Mehdi KHEDMATI, Monash University Malaysia
Title / Author(s) : Board Gender Diversity and Acquisition Choices / S. Shams,
A. Gunaskerage and M. Khedmati
Discussant : Dr. Helen SPIROPOULOS, University of Technology,
Sydney
3:15pm – 3:45pm Tea Break Foyer
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CONCURRENT PAPER SESSIONS 2
3:45pm - 5:45pm Session 2 (A) : CORPORATE SOCIAL RESPONSIBILITY
Kemiri
Chairman Dr. Li XIE, Xi'an Jiaotong-Liverpool University
3:45pm -4:15pm Presenter : Dr. Luckmika PERERA, Deakin University
Title / Author(s) : Political Visibility of Greenhouse Gas Emitters and
Accruals-based Earnings Management / L. Perera and C. Jubb
Discussant : Dr. Ming LIU, University of Macau
4:15pm - 4:45pm Presenter : Shyamala Dhoraisingam SAMUEL, Monash University,
Malaysia
Title / Author(s) : CSR Disclosures, CSR Awards and Corporate Governance as
determinants of Cost of Debt: Evidence from Malaysia / S.
Samuel, S. Mahenthiran, S. Alhabshi and R. Ramasamy
Discussant : Dr. Li XIE, Xi'an Jiaotong-Liverpool University
4:45pm -5:15pm Presenter : Dr. Afzalur RASHID, University of Southern Queensland
Title / Author(s) :
CEO Power and Corporate Social Responsibility (CSR)
Disclosure: Evidence from an Emerging Economy / A. Rashid,
S. Shams, S. Bose and H. Khan
Discussant : Shyamala Dhoraisingam SAMUEL, Monash University,
Malaysia
5:15pm -5:45pm Presenter : Prof. Gamini HERATH, Monash University, Malaysia
Title / Author(s):
Trade, Environment and Climate Change: The case of Malaysia
/ G. Herath and A. Hasanov
Discussant : Dr. Luckmika PERERA, Deakin University
3:45pm - 5:45pm Session 2 (B) : INVESTORS & LENDERS PERCEPTION
Kesuna
Chairman Dr. Joseph H. ZHANG, University of Memphis
3:45pm - 4:15pm Presenter : Dr. Chao Kevin LI, University of New South Wales
Title / Author(s) :
Do Dividend Regulations Work in Emerging Markets?
Evidence from China / W. He and K. Li
Discussant : Dr. Xiangyun LU, Xi’an Jiaotong-Liverpool University
4:15pm – 4:45pm Presenter : Dr. Kwok Tong Samuel CHEUNG, Deakin University
Title / Author(s) :
Investor Perceptions of Abnormal Labor Investment / S.
Cheung,
D. Naidu and F. Navissi
Discussant : Dr. Joseph H. ZHANG, University of Memphis
4:45pm – 5:15pm Presenter : Dr. Alessandro GHIO, Monash University & ESSEC Business
School
Title / Author(s) :
Investors’ attention and social media: evidence from Small and
Medium Entities /A. Ghio
Discussant : Dr. Desmond TSANG, McGill University
5:15pm – 5:45pm Presenter : Dr. Ming LIU, University of Macau
Title / Author(s) :
Earnings Management, Institutional Investors and Cost of Bank
Loans in China / M. Liu
Discussant : Dr. Kwok Tong Samuel CHEUNG, Deakin University
Page 14
3:45pm - 5:45pm Session 2 (C) : FINANCIAL REPORTING
Kelapa
Chairman Dr. Sophia LIU, National Taiwan University
3:45pm - 4:15pm Presenter : Dr. Desmond TSANG, McGill University
Title / Author(s) : Quality of Life and Earnings Management: Do Firms at Less
Desirable Locations Manipulate Earnings More Aggressively?
/ D. Tsang and J. Zhang
Discussant : Dr. Arifur Khan, Deakin University
4:15pm – 4:45pm Presenter : Prof. Simon FUNG, Deakin University
Title / Author(s) : The Effect of Clawback Adoptions on Management Earnings
Forecasts / S. Fung and K.K. Raman, L. Sun and L. Xu
Discussant : Dr. Yong ZHANG, Hong Kong Polytechnic University
4:45pm – 5:15pm Presenter : Dr. Jingran ZHAO, Hong Kong Polytechnic University
Title /
Author(s) :
Media as Other Information for Fundamental Valuation / J. Fu
and J. Zhao
Discussant : Dr. Anthony NG, Monash University Australia
5:15pm – 5:45pm Presenter : Dr. Arifur KHAN, Deakin University
Title :
CFO tenure, CFO board membership and accounting
conservatism / M. Muttakin, A. Khan and G. Tanewski
Discussant : Dr. Sophia LIU, National Taiwan University
3:45pm - 5:45pm Session 2 (D) : CORPORATE GOVERNANCE
Kemangi
Chairman Prof. Gamini HERATH, Monash University
3:45pm - 4:15pm Presenter : Varun JINDAL, Indian Institute of Management Calcutta
Title / Author(s) :
A New Order of Financing Investments: Evidence from
Acquisitions by India’s Listed Firms / V. Jindal and R. Seth
Discussant : Dr. Afzalur RASHID, University of Southern Queensland
4:15pm – 4:45pm Presenter : Dr. Ming LIU, University of Macau
Title / Author(s) :
Corporate Social Responsibility, Tax Aggressiveness and CEO
Compensation / D. Yuen and M. Liu
Discussant : Prof. Gamini HERATH, Monash University
4:45pm – 5:15pm Presenter : Chun LU, Deakin University
Title / Author(s) :
Audit quality, Credit Default Swaps and Debt Maturity
Structure / M. Hu and C. Lu
Discussant : Dr. Iman HARYMAWAN, Airlangga University
6:30pm Symposium Gala Dinner
(Balinese Dance and Keroncong) Beach outdoor
Closing Remarks Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and Finance,
Deakin University; Co- Editor of JCAE
Page 15
Venue Location
Anvaya Beach Resort