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
Speakers
9:00 am - 9:45 am
WELCOMING REMARKS
SEMINAR 1:Anthem
 National Financial Accounting and Taxation
 Dr. Basuki, JCAE Doctoral Consortium & Symposium (2018)
Organizing Committee Ballroom 1
 Prof. Dr. Dian Agustia, Dean, Faculty of Economics and Business,
Universitas Airlangga
SEMINAR 1: Financial Accounting and Taxation

Speaker Prof. Terrence Shevlin, Professor of Accounting, Paul Merage Chair in

Business Growth, Associate Dean of Research and Doctoral Programs,
University of California, Irvine

Title US Multinational Taxation

Pre-readings Bird, Edwards & Shevlin, 2017. “Does U.S. Foreign Earnings Lockout Ballroom 1
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.
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 Prof. Dan Simunic, CGA Chair in Accounting, University of British

Columbia

Title Research in Audit Production

Pre-readings 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, Ballroom 1
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.

11:45 am - 12:30 pm
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.
DISCUSSION SESSION 2

Page 1
 Kunyit
12:30 pm - 1:30 pm Lunch
Restaurant

Page 2
After Lunch Agenda - Doctoral Consortium
1:30 pm - 2:15 pm SEMINAR 3: Corporate Governance

Speaker Prof. Bin Srinidhi, Carlock Endowed Distinguished Professor of

Accounting, University of Texas at Arlington

Title Corporate Governance Research: The Role of Insiders and Other

Blockholders

Pre-readings 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. Jepun

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

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

Prof. Dan Simunic, University of British Columbia

Leaders:
Prof. K.K. Raman, University of Texas at San Antonio

Presenter Andika Perwira Mulya, ESSEC Business School, Singapore

3:30 - 4:00

Title Does It Matter Where the CEO Went to College?

Jepun
Presenter Wahyu Agus Winarno, Airlangga University
4:00 - 4:30

Title Time Lag Effect of IT Investment on Firm Performance: Evidence from

Indonesia
Presenter Saiful Anam, Airlangga University
4:30 - 5:00

Title 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

Prof. Terrence Shevlin, University of California, Irvine

Leaders:
Prof. Bin Srinidhi, University of Texas at Arlington

Presenter Dewi Prastiwi, Airlangga University

3:30 - 4:00

Title Aggressive Tax Advice: Perceived Probability of Audit, Negotiation and

Compensation
Pucuk
Presenter Chun Lu, Deakin University
4:00 -
4:30

Title Audit Quality, Credit Default Swaps and Debt Maturity Structure

Presenter Chong K-Rine, Universiti Putra Malaysia

4:30 - 5:00

Title The effect of synergistic and antagonistic tax climate on individual tax
compliance and tax minimisation behaviour

Presenter Miswaty, Airlangga University

5:00 - 5:30

Title Organization Climate, Internal Knowledge Transfer, Innovation and its

impact on The Financial Performance
Sands
6:30 pm Mocktail Reception
Restaurant

Page 4
After Lunch Agenda – Special Session for Indonesian Study
1:00 pm – 2:00 pm SEMINAR AND DISCUSSION: Corporate Governance
Speaker Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and
Finance, Deakin University; Co-Editor of JCAE
Ballroom 1
Title Corporate Political Activities and Corporate Financial Outcomes

SPECIAL SESSION FOR INDONESIAN STUDY 1 (CONCURRENT

2:00pm – 3:40pm
SESSION)
SS_SESSION 1A
Moderator: Devi S. Kalanjati
Presenter Diana Dwi Astuti, Isti Fadah, Hari Sukarno, Nurhayati, Universitas Jember
2:00 – 2:25

Title 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)
Presenter Ardianto, Universitas Airlangga
2:25 - 2:50

Title Mood and Investment Decision Making: An experimental study

Kemiri
Presenter Wulliyatu Amalinazahroh, Hamidah, Universitas Airlangga
2:50 - 3:15

Title The Effect of IFRS Adoption on Earnings Management in Indonesia: The

Moderating Role of Investor Protection Empirical Study on Manufacturing
Companies

Presenter Errine Nessy and Ning Rahayu, Universitas Indonesia

3.15 – 3.40

Title Analysis Of Beps Action Plan 2 Recommendations In Indonesia

SS_SESSION 1B
Moderator: Khusnul Prasetyo

Presenter Zakiah Ulfa and Khusnul Prasetyo, Universitas Airlangga

2:00 – 2:30

Title The Effect Of Intellectual Capital And Revenue Growth On Firms Value

Presenter Prajnya Paramita Artantiwi, Hamidah, Universitas Airlangga

Kesuna
2:30 - 3:00

Title The Effect of Managerial Ownership, Institutional Ownership, and Foreign

Ownership on Firm Value Empirical Study on Manufacturing Companies

Presenter Ceicilia Astri Hartanti and M. Malik, Universitas Indonesia

3:00 - 3:30

Title Analysis and Design of Internal Control on Revenue Cycle of Non-Profit

Organization (Case Study on ABC Foundation)

SS_SESSION 1C
Moderator: Dina Heriyati

Presenter Elwimina Nurjanah and Vera Diyanty, Universitas Indonesia

2:00 – 2:25

Title Analysis of the Effect of Public Accountant Firm on Audit Fee Setting in
Indonesia

Presenter Harjunan Dipta Aji Satriyo; Iman Harymawan, Universitas Airlangga

2:25 - 2:50

Title THE ROLE OF FEMALE CEO ON FIRM PERFORMANCE: SOME

EVIDENCE FROM INDONESIAN LISTED FIRMS
Kelapa

Page 5
 Presenter Eko Warsiyanto, Debby Ratna Daniel, and Ivana Laksmono, Universitas
Title Airlangga
2:50 - 3:15 Applying E-Commerce In The Marketing Information System As A Tool To
Increase Ludruk Art Income (Case Study At Irama Budaya Group,
Surabaya)
Presenter Merda Listana Leonyca and Christine Tjen, Universitas Indonesia
Title
3.15 – 3.40

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
Moderator: Iman Harymawan

Presenter Kafani Irawan, Debby Ratna Daniel, Ivana Laksmono, Universitas

Airlangga
2:00 – 2:30

Title 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)
Presenter Abetia Fitriani, Debby Ratna Daniel, Ivana Laksmono, Universitas
Airlangga Kemangi
Title
2:30 - 3:00

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

Presenter Abdallah Jabari, M.Suyunus, Universitas Airlangga

3:00 - 3:30

Title FRAUD DETECTION: USING OF DATA MINING IN ACCOUNTING

INFORMATION SYSTEM

SS_SESSION 1E

Moderator: Alfiyatul Qomariyah

Presenter Dhias Kharismadani and I Made Narsa, Universitas Airlangga

2:00 – 2:25

Title Testing the Order and Framing Effect in Budgetary Decision Making:
Experimental Study

Presenter Dwi Nurwicaksono and Heru Tjaraka, Universitas Airlangga

2:25 - 2:50

The Influence Of Subjective Norms, Taxation Knowledge, And Perception

Title Of The Financial Condition Of The Personal Taxpayer On The Compliance
Of Personal Taxpayer In KPP Pratama Mulyorejo Surabaya Celagi

Presenter Ilsa Haruti Suryandari and Fajar Jalu Lintang, Universitas Sanata Dharma
2:50 - 3:15

Title The Perspective of Javanese Christian Church on the Implementation of

Internal Controls in GKJ Wiladeg

Presenter Rizka Baby Hermanto, Debby Ratna Daniel., Ivana Laksmono, Universitas
3.15 – 3.40

Title Airlangga
Operational Information System Design In Controlling The Operational
Costs Of Urban Rail Transit System In Surabaya
SS_SESSION 1F

Moderator: Basuki

Presenter Zulkarnain Rizal Pahlevie and B. Basuki, Universitas Airlangga Cemara

2:00 – 2:30

Title Interpreting the Public Accountants Code of Ethics from the Javanese
Culture Perspective in East Java: An Ethnographic Study

Page 6
 Presenter Yadi Arudistara; Iswajuni, Universitas Airlangga

2:30 - 3:00
Title The Effect of Proprietary Cost, Agency Cost, and Financing Incentives on
the Variation of Segment Profit Growth

Presenter Rivanti Santiara Dewi, Universitas Airlangga

3:00 - 3:30

Title The Effect of Reporting Practices of CSR on CSR Disclosure And The
Effect Cost Of Equity Capital

SS_SESSION 1G

Moderator: Bambang Tjahjadi

Presenter Citra Laksmi Chrisworo and Erina Sudaryati, Universitas Airlangga

2:00 – 2:30

Title Islamic Values and Voluntary Disclosure of Good Corporate Governance

Presenter Yulinda Putri Prativi and Tiptohadi Sawarjuwono, Universitas Airlangga Cepaka
2:30 - 3:00

Title The Implementation of The Characters of Prophet Muhammad SAW in the

Ethical Conduct of the Academic Accountants

Presenter Uun Dwi Al Muddatstsir and Tjiptohadi Sawarjuwono, Universitas

Airlangga
3:00 - 3:30

Title The way to build a mosque accountability

SS_SESSION 1H

Moderator: Ferdinand A. Gul

Presenter Sari Minjari Damayanti, Universitas Indonesia

Title Type of Risks, Risk Management, Corporate Governance, and Performance
2:00 – 2:30

in ASEAN Banking Industry

Ballroom 1
Presenter Dimas Swara Dwipa Sumarsono, Sri Ningsih, Universitas Airlangga
2:30 - 3:00

Title The Effect of Own-Source Revenue, Population, and Population Density

toward Capital Expenditure of Cities and Districts Government in Java
Island
Presenter Gatot Soepriyanto, Universitas Bina Nusantara
3:00 - 3:30

Title Long Run Corporate Tax Avoidance and Firm Value: Evidence from
Indonesia

3:40 pm – 4:00 pm Tea break

SPECIAL SESSION FOR INDONESIAN STUDY 2 (CONCURRENT
4:00 pm – 6:00pm
SESSION)
SS_SESSION 2A

Moderator: Niluh Putu Dian Rosalina Handayani Narsa

Presenter Kadek Trisna Dwiyanti and Niluh Putu Dian Rosalina Handayani Narsa,
Universitas Pendidikan Nasional, Universitas Airlangga
4:00 – 4:30

Title An Investigation of "Holier-Than-Thou" Perception Bias Among Business

Students and Business Workers in Indonesia

Page 7
 Presenter Noorlailie Soewarno and Bambang Tjahjadi, Universitas Airlangga Kemiri

4:30 - 5:00
Title Factors Affecting Health Care Cost In Indonesia. What The Hospitals and
Doctors Said

Presenter Maola Fiernabella Restantri, Murdiyati Dewi, Universitas Airlangga

5:00 - 5:30

Title The Financial Performance Comparison between Local Government with

Flypaper Effect and Non-Flypaper Effect Empirical Study on East Java
Province in 2015

Presenter Refarandira Lukitaruna, Sedianingsih, Universitas Airlangga

5:30 - 6:00

Title THE IMPACT OF GREEN PRODUCT INNOVATION AND GREEN

PROCESS INNOVATION ON FIRM PERFORMANCE

SESSION 2B

Moderator: Dina Heriyati

Presenter Ahmad Muhajir, Universitas Airlangga
4:00 – 4:30

Title Does Audit Risk Affect the Audit Fee?

Presenter Juanita Manifesti and Habiburrochman, Universitas Airlangga

4:30 - 5:00

Title Factors Affecting Audit Quality In Indonesia: A Meta-Analysis Kesuna

Presenter Charis Subianto, Universitas Airlangga

5:00 - 5:30

Title Determinant of Audit Quality: Point of View some points of International

Standard on Auditing and External Auditor Identity

Presenter Muhammad Fikri Hakiki, Sri Iswati, Sri Herianingrum, Muslich Anshori,
5:30 - 6:00

Moh.Nasih, Universitas Airlangga

Title Audit Hours and Variables Influenced In Indonesia
SESSION 2C
Moderator: Devi S. Kalanjati
Presenter Widya Aulia Sudarman and Widi Hidayat, Universitas Airlangga
4:00 – 4:30

Title INSTITUTIONAL OWNERSHIP, PROFITABILITY, GROWTH, AND

CAPITAL STRUCTURE (CASE STUDY ON COMPANIES LISTED IN
INDEX LQ45 PERIOD 2010-2015)

Presenter Mahesty Wida and Widi Hidayat, Universitas Airlangga

4:30 - 5:00

Title THE EFFECT OF INTELLECTUAL CAPITAL GROWTH ON THE Kelapa

VALUE OF THE COMPANY
Presenter Oyong Lisa and Bambang Hermanto, Universitas Gajayana, Poltek LP3I
5:00 - 5:30

Title DETERMINANT FINANCING RISK (Study On Sharia incorporated in

Inkopsyah)
Presenter Ratna Komara, Arie Widyastuti, and Layyinaturrobaniah, Universitas
5:30 - 6:00

Padjadjaran
Title Does Financial Literacy Impact Financial Decision Making among the
Government Employee
SESSION 2D

Moderator: Khusnul Prasetyo

Presenter Muntu Abdullah,Vina Olivia P, Andi Basru Wawo, Agus Widodo M,
Universitas Halu Oleo Kendari, Universitas Airlangga
4:00 – 4:30

Title ACCOUNTIBILITY, TRANSPARANCY AND SUPERVISION ON THE

BUDGET MANAGEMENT BY ADOPTING THE CONCEPT OF
VALUE FOR MONEY

Page 8
 Presenter Alfiyatul Qomariyah, Bambang Tjahjadi, Nadia Anridho, Sigit Kurnianto, Kemangi

4:30 - 5:00
Universitas Airlangga
Title Production Performance of Sugar Industry in Indonesia: The Role of
Stakeholder Pressures

Presenter Adistyana Damaranti, Iman Harymawan, Mohammad Nasih, Universitas

5:00 - 5:30

Airlangga
Title Risk Profile and Corporate Governance on Company Performance in
Banking Industry

Presenter Nadia Anridho, Bambang Tjahjadi, Alfiyatul Qomariyah, Sigit Kurnianto,

5:30 - 6:00

Universitas Airlangga
Title The Effect of Environmental Factors on Productivity in Sugar Industry

SESSION 2E
Moderator: Noorlailie S.
Presenter Soegeng Sutedjo, Iswajuni, Dinanda Nur Fitri, Universitas Airlangga
4:00 – 4:30

Title Opportunistic Behavior on Distric Budgeting with Agency Theory

Approach (Empirical Study at All Cities on East Java Indonesia)
Presenter Noorlailie Soewarno and Indra Siswanto, Universitas Airlangga
4:30 - 5:00

Title Pattern of Environmental Performance Relations, Environmental

Disclosures, Firm Size, and Financial Performance of Proper-Member
Companies Listed at Indonesia Stock Exchange
Presenter Masithoh Titania and Machmudin Eka Prasetya, Universitas Indonesia Celagi
Title Analysis of Integration of SIPKD (Sistem Informasi Pengelolaan Keuangan
Daerah/Regional Financial Management System) and SIM PAD (Sistem
5:00 - 5:30

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)

Presenter Soegeng Sutedjo, Noorlailie Soewarno, Iswahjuni, Sabina Ananda Amu,

5:30 - 6:00

Universitas Airlangga
Title The Effect of Ownership Structure to Corporate Social Responsibility
Disclosures
SESSION 2F

Moderator: Bambang Tjahjadi

Presenter Nurina Laili, Zahroh Naimah, Universitas Airlangga
Title THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING
4:00 – 4:30

STANDARD (IFRS) ON THE RELEVANCE OF INTANGIBLE ASSETS

AND GOODWILL IN A MANUFACTURING COMPANY LISTED IN
IDX

Presenter Linta Septiya and Santi Novita, Universitas Airlangga

4:30 - 5:00

Title The Influence Of Ownership Structure, Independent Commissioners, Audit Cemara

Committees, And Audit Quality Toward Tax Avoidance (Empirical Study
On Non-Financial Companies

Presenter Alfa Rahmiati, Universitas Airlangga

5:00 - 5:30

Title Effort Allocation In Taxation Task: An Effort Experiment

Presenter Selvia Eka Aristantia and Hamidah, Universitas Airlangga

5:30 - 6:00

Title Tax and Samin : A Way to Understand Tax Compliance in Samin People

SESSION 2G

Moderator: Iman Harymawan

Page 9
 Presenter Distya Prasita Setyoari and Heru Tjaraka, Universitas Airlangga

4:00 – 4:30
Title The Influence Of Tax Agressiveness Against Disclosure Of Corporate
Social Responsibility (A Study Of Manufacturing Firms Listed At
Indonesia Stock Exchange 2011-2015)
Presenter Yuliana Theresia and Danny Septriadi, Universitas Indonesia Cepaka
4:30 - 5:00

Title Tax Analysis and Profit Shifting Starbucks Corporation

Presenter Mochamad Febrian Nurdhin and Christine Tjen, Universitas Indonesia

Title
5:00 - 5:30

Analysis Benford Law Model As An Alternative For Benchmark

Behavioral Model Method To Identify Tax Payers Compliance (Case
Study: Dgt Regional South Jakarta II)

Presenter Nova Ratu Pietraya Sari and Ning Rahayu, Universitas Indonesia
5:30 - 6:00

Title Analysis of Controlled Foreign Company (CFC) Rules in Indonesia to

Prevent Tax Avoidance Practises

SESSION 2H

Moderator: Basuki
Presenter Triyanda Agustin Ginting, Universitas Indonesia
4:00 – 4:30

Title Analysis Internal Control in Order to Design Standard Operating

Procedures (SOP) for Fixed Assets Procurement and Management
Activities (Case Study on PT ABC)

Presenter Cana Antyanta Dias, Basuki, Universitas Airlangga

4:30 - 5:00

Title Study of the Determinants Existence of External Assurance on Ballroom 1

Sustainability Reports in Indonesia

Presenter Ibs. Anjani Muchtado and Elia Mustikasari, Universitas Airlangga

5:00 - 5:30

Title The Effect Of Advertising Expense, Firm Size, And Leverage On Tax
Aggressiveness
Presenter Muhammad Ihsan and Elia Mustikasari, Universitas Airlangga
5:30 - 6:00

Title The Effect of Strategy Business on Tax Agressiveness

Sands
6:00 pm Mocktail Reception
Restaurant

Page 10
 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

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
Ballroom 1
 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 -
Session 1
11:45am
Chairman Dr. Basuki, Airlangga University

Presenter Dr. Helen SPIROPOULOS, University of Technology, Sydney

The Role of Powerful Non-Executive Chairman in Mergers and Acquisition /
Title / Author(s)
S. Ghannam, Z.P. Matolcsy, H. Spiropoulos and N. Thai
Discussant Prof. Simon FUNG, Deakin University
Ballroom 1
11:45am -
Session 2
12:45pm

Chairman Prof. Andrew FERGUSON, University of Technology, Sydney

Presenter Dr. Hao ZHANG, Hong Kong Baptist University

How Do Female Directors Improve Board Governance? Mechanism based on

Title / Author(s)
Norm Changes / B. Srinidhi, Y. Sun and H. Zhang

Discussant Prof. Heibatollah SAMI, Lehigh University

Kunyit
12:45pm -1:45pm Networking Lunch
Restaurant

Page 11
1:45pm –2:45pm Session 3

Chairman Prof. David LONT, University of Otago

Presenter Dr. Van VU, University of Newcastle

The Impact of Bank Loan Announcements on Stock Returns and Liquidity of
Title / Author(s)
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

Ballroom 1
Fees paid to Auditors, Political Patronage and Properties of Analysts Earnings
Title / Author(s)
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

Title Corporate Governance Issues in Indonesia

 Prof. Bambang TJAHJADI, Airlangga University Ballroom 1

Speakers  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

Speaker Prof. Dan SIMUNIC, University of British Columbia Ballroom 1

Title The Market for Audit Services

PLENARY PAPER SESSIONS

9:45am - 10:45am Session 5

Chairman Prof. Thomas BERNDT, University of St. Gallen

Presenter Prof. David LONT, University of Otago

Ballroom 1
Game Changer? The Impact of the VW Emission Cheating Scandal on the
Title / Author(s) 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
The Impact of Internal Audit Attributes on the Effectiveness of Internal
Title / Author(s) Control
over Operations and Compliance / Y.T Chang, H. Chen, R. Cheng and W. Chi
Discussant Prof. Peter CAREY, Deakin University
Kunyit
12:15pm - 1:15pm Lunch
Restaurant

Page 12
 CONCURRENT PAPER SESSIONS 1

1:15pm. - 3:15pm Session 1 (A) : AUDITING

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 / Audit Firm Transparency Disclosures and Audit Quality /S.
Johl, M. Muttakin, D. Mihret and N. Gioffre
Author(s) :
Kemiri
Discussant : Dr. Mehdi KHEDMATI, Monash University Australia
2:15pm - 2:45pm Presenter : Dr. Xudong, JI, RMIT University Australia
Title / Internal Control Risk and Audit Fees: Evidence from China /
Author(s) : 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

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
Kesuna
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

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1:15pm – 3:15pm Session 1 (C): FINANCIAL REPORTING

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
Discussant : Dr. Steven LOW, Deakin University Kelapa

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

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 / Strategic Information Disclosure and Impression
Author(s) : 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 Kemangi
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

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 /
Kemiri
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

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 Kesuna
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

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3:45pm - 5:45pm Session 2 (C) : FINANCIAL REPORTING

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 Kelapa
Discussant : Dr. Yong ZHANG, Hong Kong Polytechnic University
4:45pm – 5:15pm Presenter : Dr. Jingran ZHAO, Hong Kong Polytechnic University
Title / Media as Other Information for Fundamental Valuation / J.
Author(s) : 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

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
Kemangi
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

Symposium Gala Dinner

6:30pm Beach outdoor
(Balinese Dance and Keroncong)
Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and
Closing Remarks
Finance, Deakin University; Co- Editor of JCAE

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Venue Location
Anvaya Beach Resort

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