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Program

 


Saturday, June 29, 2024

Crystal 2
Crystal 1
Gallery 4
Gallery 3
8:30 AM - 1:30 PM
SIG 2 Accounting History Special Interest Group
8:30 AM - 5:00 PM
SIG 5 Accounting Education Special Interest Group
1:45 PM - 7:00 PM
SIG 1 Auditing and Assurance Special Interest Group
2:00 PM - 7:00 PM
SIG 3 Financial Reporting Special Interest Group
6:00 PM - 9:30 PM
SIG 8 Management Accounting
Crystal 2
Crystal 1
8:30 AM - 1:30 PM
SIG 2 Accounting History Special Interest Group
8:30 AM - 5:00 PM
SIG 5 Accounting Education Special Interest Group
1:45 PM - 7:00 PM
SIG 1 Auditing and Assurance Special Interest Group
2:00 PM - 7:00 PM
6:00 PM - 9:30 PM

Gallery 4
Gallery 3
8:30 AM - 1:30 PM
8:30 AM - 5:00 PM
1:45 PM - 7:00 PM
2:00 PM - 7:00 PM
SIG 3 Financial Reporting Special Interest Group
6:00 PM - 9:30 PM
SIG 8 Management Accounting

Crystal 2
8:30 AM - 1:30 PM
8:30 AM - 5:00 PM
SIG 5 Accounting Education Special Interest Group
1:45 PM - 7:00 PM
2:00 PM - 7:00 PM
6:00 PM - 9:30 PM

Crystal 1
8:30 AM - 1:30 PM
SIG 2 Accounting History Special Interest Group
8:30 AM - 5:00 PM
1:45 PM - 7:00 PM
SIG 1 Auditing and Assurance Special Interest Group
2:00 PM - 7:00 PM
6:00 PM - 9:30 PM

Gallery 4
8:30 AM - 1:30 PM
8:30 AM - 5:00 PM
1:45 PM - 7:00 PM
2:00 PM - 7:00 PM
SIG 3 Financial Reporting Special Interest Group
6:00 PM - 9:30 PM

Gallery 3
8:30 AM - 1:30 PM
8:30 AM - 5:00 PM
1:45 PM - 7:00 PM
2:00 PM - 7:00 PM
6:00 PM - 9:30 PM
SIG 8 Management Accounting

Sunday, June 30, 2024

Gallery 1
Gallery 3
Crystal 1
Crystal 2
Vista Room 1
Vista Room 2
8:30 AM - 1:00 PM
SIG 10 Taxation
SIG 4 Qualitative Research in Accounting Network Special Interest Group
8:45 AM - 12:30 PM
SIG 12 Data Analytics
8:45 AM - 1:00 PM
SIG 11 ESG
10:00 AM - 1:00 PM
SIG 6 Public Sector and Not-for-Profit
11:00 AM - 1:00 PM
ECR Mentoring Program
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception
Gallery 1
Gallery 3
8:30 AM - 1:00 PM
SIG 10 Taxation
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
SIG 6 Public Sector and Not-for-Profit
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Crystal 1
Crystal 2
8:30 AM - 1:00 PM
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
SIG 11 ESG
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
ECR Mentoring Program
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Vista Room 1
Vista Room 2
8:30 AM - 1:00 PM
SIG 4 Qualitative Research in Accounting Network Special Interest Group
8:45 AM - 12:30 PM
SIG 12 Data Analytics
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Gallery 1
8:30 AM - 1:00 PM
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
SIG 6 Public Sector and Not-for-Profit
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Gallery 3
8:30 AM - 1:00 PM
SIG 10 Taxation
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Crystal 1
8:30 AM - 1:00 PM
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
SIG 11 ESG
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Crystal 2
8:30 AM - 1:00 PM
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
ECR Mentoring Program
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Vista Room 1
8:30 AM - 1:00 PM
SIG 4 Qualitative Research in Accounting Network Special Interest Group
8:45 AM - 12:30 PM
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Vista Room 2
8:30 AM - 1:00 PM
8:45 AM - 12:30 PM
SIG 12 Data Analytics
8:45 AM - 1:00 PM
10:00 AM - 1:00 PM
11:00 AM - 1:00 PM
1:00 PM - 1:30 PM
Registration and Arrival coffee available in Great Room Foyer
First time conference attendees meeting
All first time attendees welcome
1:30 PM - 1:45 PM AFAANZ Presidents Welcome
1:45 PM - 3:00 PM Plenary - "Generally Accepted Reporting Practices"
3:00 PM - 3:30 PM
Afternoon Tea
3:30 PM - 4:30 PM CAANZ Plenary - An Epic future for accounting- attracting the next generation and supporting their success
4:30 PM - 5:30 PM CAANZ Panel - Trust and Purpose in the Accounting Profession and Academe: A new compass, a new map, or both?
5:30 PM - 6:00 PM Maori Cultural Performance
6:00 PM - 7:00 PM Welcome Reception

Monday, July 1, 2024

Great Room
Jade 1
Jade 2
Jade 3
Crystal 1
Crystal 2
Gallery 1
Gallery 3
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Asset Pricing 1
CSR 1
Corporate Finance 1
Corporate Governance 1
Financial Accounting 1
Accounting History 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		News Disagreement, Trading Volume, and Equity Prices The Role of the Accounting Profession in Modern Slavery Legislation: A Legitimacy and Altruism explanation Labor Frictions and Corporate Cash Holdings: Evidence from Employee Stock Ownership Plans Identity conflict in the boardroom and the impact for director monitoring the case of Crown Resorts Corporate political activism and accounting measurement intensity Anachronistic or relevant? The institutional logics of a university chaplaincy in a changing age
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		Emotions drive Actions: Sentiment and Cryptocurrency Market Reactions to Macroeconomic News Announcements Exploring the effectiveness of accountability achieved through packaging reporting initiatives in Australia Impact of Law Enforcement Quality on Venture Capitals Risk-taking and Probability of Exit The effect of indirect board connections on R&D investment: Evidence from China How does more mandated public information about private firms affect public firms disclosure of major customers identities 19th Century Counter Accounting: A Tasmanian case study
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		Women in Accounting Research: A Review of Gender Diversity, Equity, and Inclusion The Nexus of Political Connections and Corporate Tax Strategies in Pakistan The Contagion Effect of Earnings Management through Board Interlocks The rural landscape of the trulli of Alberobello: world heritage and taxation mystery
1D - Concurrent without Discussants
9:15 AM - 9:30 AM 		Accounting for Life: An examination of In Vitro Fertilisation (IVF) success rates and a test of legitimacy Beyond Busyness: Director Workload and Its Impact on Board Effectiveness
CAANZ Plenary
CONCURRENT SESSIONS WITH DISCUSSANTS 1
CSR 2
Auditing 1
Education 1
Financial Accounting 2
Accounting and Technology
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Collectivist Culture and Corporate Social Responsibility Investors Reactions to Cybersecurity Incidents: The Joint Effects of Disclosure Tone, Critical Audit Matters, and IT Knowledge Benefits and Challenges of Internal Work-integrated-learning placements: A business school perspective The Attractiveness Of Stock Exchanges And Its Effects On Firm IPO Valuation: Evidence From The Overseas Listing Of Mainland Chinese Companies From shoebox accounting to continuous intervention: the sociomaterial affordances of cloud-based accounting systems
9:35 AM - 10:35 AM The Future of GenAI in business - what educators need to know
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Carbon Footprints in Supply Chains: International Evidence on Suppliers Provision of Trade Credit The determinants of communication between the auditor and audit committee and its consequences for audit effort Keys for success in a digital age: Employer views about graduate accounting skills Heuristic Traders, Information Acquisition, and Cost of Capital Ethical considerations and controls over technology
2C - Concurrent with Discussants
10:25 AM - 10:50 AM 		Audit Partner Effort and Misvaluation of Fair Value Estimates The Power of Alignment -The Impact of Business Strategy on Disclosure Choice and Firm Value
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Corporate Governance 2
Auditing 2
Corporate Finance 3
Education 2
Financial Accounting 3
Asset pricing
CSR 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Unintended Consequences: The Effect of CEO Pay Ratio Disclosure on Aggressive Financial Reporting Private Sector versus Public Sector Auditors Are skilled workers the new holy grail? Skilled labor risk and dividend payout policy Motivation and Studying Accounting: what happens in times of disruption? Textual complexity of periodic and nonearnings disclosures and their determinants Insider trading density and future stock returns: Evidence from China ESG rating scores and cost of bank loan: The moderating effect of credit rating
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Does Higher Risk Require More Rewards? Firm-Level Climate Risk and Top Executives' Compensations Mandatory Internal Control Audits and Corporate Tax Avoidance: Evidence from China CEO Social Media Use, Investor Perception and Firm Risks Intelligent Financial Analysis and Visualization: Curriculum, Delivery Methods, and Student Satisfaction Readability of Integrated Reports: Do Country-level Institutions Matter? Machine Learning in the Chinese Corporate Bond Market Who is doing the heavy lifting in environmental protection? From the perspective of the political theory of regulation
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		How regulation prompts non-target firms to comply: remuneration committee characteristics in Australia The Emotionalization of Audit Reporting: How Auditors Experience Disclosure of Key Audit Matters Training and Firm Performance The Information Role of Employee Confidential Witnesses in Financial Misreporting Litigation How Government Procurement Shapes Corporate Climate Disclosures, Commitments, and Actions
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Research Grants and Research Impact
Corporate Finance 4
Auditing 3
Corporate Governance 3
CSR 4
Financial Accounting 4
Taxation 1
Critical Perspectives
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		The Effects of Institutional Ownership on Costs and Usages of Debts The Role of Standalone Risk Management Committees in Audit Fee Determination Navigating ESG Storms: ESG Incidents and Earnings-based Incentives in CEO Compensation Accountability of international oil companies towards powerless stakeholders in a post-conflicting region: A case of Kurdistan Public Firm Disclosures, Patent Licensing, and the Diffusion of Technology What Do We Learn from Tax Offenses/Prosecution Cases by Hong Kong Inland Revenue Department? Atoning for Australia's Colonial Sins: Compensatory Justice and Accountability for First Nations Peoples
3:30 PM - 5:00 PM Research Grants and Research Impact
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Geopolitical risk and firms informal financing: International evidence Biodiversity Risk and Audit Fees: Evidence from China When Attention is Away, Shareholders Misplay: Shareholder Distraction and Workplace Safety Violation Modern Slavery Disclosure in Business, Management, and Accounting Literature: Bibliometric and Content Analysis The use of forward-looking statements in management commentaries in Australia Financial Constraints and Tax Planning: International Evidence
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Green Rivalry Threat: Emission Trading Scheme and Spillover From Labels to Costs: The Impact of Corporate Renaming on Audit Fees The Dark Side of CEO Initial Contract Horizon: Evidence from Bank Loans and Public Bonds Regulating Greenwashing The Impact of Diversification on Industry Effects in Firm Profitability Forecasting The Emperors' New Fig Leaf: Is Fiscal 'Fortress Australia' Still a Legal Sandcastle? The state-accounting profession dynamic and transnational capitalism: the case of Vietnam
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Corporate Governance 4
Auditing 4
Corporate Finance 5
CSR 5
Financial Accounting 5
Financial Accounting 6
Interdisciplinary 1
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Change Starts Within: Does Managerial Ability Matter to Green Innovation? The Effects of Prior Expectation and Construal-level Instructions on Behaviour of Auditors Green Bond Premiums in the Asia-Pacific and European Markets Corporate characteristics and integrated reporting disclosure level before and during the COVID-19 pandemic: Evidence from a developing country How Do Social Capital and External Monitoring Affect Operational Efficiency? The Power of Comparability: How Improved Financial Reporting Leads to Better Environmental Outcomes for Firms Accounting Indigenous Research Method: Talanoa, a Pacific Approach.
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Management Faultlines and Cost of Bank Loans The Impact of Cultural Dynamics in Subsidiary Locations on Internal Control Weaknesses in Multinational Enterprises Managerial Ability, Environmental, Social, and Governance Performance, and Credit Ratings: An Empirical Analysis Business Ethics, Board Effectiveness, and Credibility Enhancing Mechanisms impact on Integrated Reporting Quality: Evidence from Voluntary vs. Mandatory contexts Workplace Satisfaction and Employee Whistleblowing The Impact of Remoteness on the Financial Performance of Indigenous Corporations: Empirical Evidence from Australia Responses to initiatives for more female workforce participation in Saudi Arabia within the accounting profession
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Chief Executive Officer (CEO) Expertise and Firm Outcomes: Evidence from Australia Small audit firms and technological change: motivation and resistance to technology assisted audit decisions Corporate resilience against the COVID-19 crisis: How valuable is an Islamic label? Integrated Thinking and Corporate Innovation Long-tenured CEOs and firm performance: Too much of a good thing? Evidence from New Zealand Financial Statement Complexity and Advertising Efforts The Lived Experiences of South African Black Accountants within the Framework of the Chartered Accountancy Profession Sector Code
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Do Auditors Adjust Labor Allocation in Response to Client Media Coverage? Corporate Tax Policy and Corporate Social Responsibility: Evidence from Tax Reform in China Competitive Advantage from Mandatory Climate Risk Disclosures: Evidence from the U.S. Insurance Industry Do Managers Strategically Time Investor Mood? Evidence of Releasing Bad News on Sunny Days Beyond cash-flows: Accounting for economic reality Measuring the Performance of Parliaments
5:45 PM - 6:45 PM Networking Hour
Great Room
Jade 1
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Asset Pricing 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		News Disagreement, Trading Volume, and Equity Prices
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		Emotions drive Actions: Sentiment and Cryptocurrency Market Reactions to Macroeconomic News Announcements
1C - Concurrent without Discussants
9:00 AM - 9:15 AM
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CAANZ Plenary
CONCURRENT SESSIONS WITH DISCUSSANTS 1
CSR 2
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Collectivist Culture and Corporate Social Responsibility
9:35 AM - 10:35 AM The Future of GenAI in business - what educators need to know
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Carbon Footprints in Supply Chains: International Evidence on Suppliers Provision of Trade Credit
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Corporate Governance 2
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Unintended Consequences: The Effect of CEO Pay Ratio Disclosure on Aggressive Financial Reporting
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Does Higher Risk Require More Rewards? Firm-Level Climate Risk and Top Executives' Compensations
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		How regulation prompts non-target firms to comply: remuneration committee characteristics in Australia
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Research Grants and Research Impact
Corporate Finance 4
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		The Effects of Institutional Ownership on Costs and Usages of Debts
3:30 PM - 5:00 PM Research Grants and Research Impact
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Geopolitical risk and firms informal financing: International evidence
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Green Rivalry Threat: Emission Trading Scheme and Spillover
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Corporate Governance 4
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Change Starts Within: Does Managerial Ability Matter to Green Innovation?
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Management Faultlines and Cost of Bank Loans
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Chief Executive Officer (CEO) Expertise and Firm Outcomes: Evidence from Australia
5D - Concurrent without Discussants
5:30 PM - 5:45 PM
5:45 PM - 6:45 PM Networking Hour

Jade 2
Jade 3
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
CSR 1
Corporate Finance 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		The Role of the Accounting Profession in Modern Slavery Legislation: A Legitimacy and Altruism explanation Labor Frictions and Corporate Cash Holdings: Evidence from Employee Stock Ownership Plans
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		Exploring the effectiveness of accountability achieved through packaging reporting initiatives in Australia Impact of Law Enforcement Quality on Venture Capitals Risk-taking and Probability of Exit
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		Women in Accounting Research: A Review of Gender Diversity, Equity, and Inclusion The Nexus of Political Connections and Corporate Tax Strategies in Pakistan
1D - Concurrent without Discussants
9:15 AM - 9:30 AM 		Accounting for Life: An examination of In Vitro Fertilisation (IVF) success rates and a test of legitimacy
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Auditing 1
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Investors Reactions to Cybersecurity Incidents: The Joint Effects of Disclosure Tone, Critical Audit Matters, and IT Knowledge
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		The determinants of communication between the auditor and audit committee and its consequences for audit effort
2C - Concurrent with Discussants
10:25 AM - 10:50 AM 		Audit Partner Effort and Misvaluation of Fair Value Estimates
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Auditing 2
Corporate Finance 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Private Sector versus Public Sector Auditors Are skilled workers the new holy grail? Skilled labor risk and dividend payout policy
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Mandatory Internal Control Audits and Corporate Tax Avoidance: Evidence from China CEO Social Media Use, Investor Perception and Firm Risks
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		The Emotionalization of Audit Reporting: How Auditors Experience Disclosure of Key Audit Matters Training and Firm Performance
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Auditing 3
Corporate Governance 3
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		The Role of Standalone Risk Management Committees in Audit Fee Determination Navigating ESG Storms: ESG Incidents and Earnings-based Incentives in CEO Compensation
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Biodiversity Risk and Audit Fees: Evidence from China When Attention is Away, Shareholders Misplay: Shareholder Distraction and Workplace Safety Violation
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		From Labels to Costs: The Impact of Corporate Renaming on Audit Fees The Dark Side of CEO Initial Contract Horizon: Evidence from Bank Loans and Public Bonds
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Auditing 4
Corporate Finance 5
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Effects of Prior Expectation and Construal-level Instructions on Behaviour of Auditors Green Bond Premiums in the Asia-Pacific and European Markets
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		The Impact of Cultural Dynamics in Subsidiary Locations on Internal Control Weaknesses in Multinational Enterprises Managerial Ability, Environmental, Social, and Governance Performance, and Credit Ratings: An Empirical Analysis
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Small audit firms and technological change: motivation and resistance to technology assisted audit decisions Corporate resilience against the COVID-19 crisis: How valuable is an Islamic label?
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Do Auditors Adjust Labor Allocation in Response to Client Media Coverage? Corporate Tax Policy and Corporate Social Responsibility: Evidence from Tax Reform in China
5:45 PM - 6:45 PM Networking Hour

Crystal 1
Crystal 2
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Corporate Governance 1
Financial Accounting 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		Identity conflict in the boardroom and the impact for director monitoring the case of Crown Resorts Corporate political activism and accounting measurement intensity
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		The effect of indirect board connections on R&D investment: Evidence from China How does more mandated public information about private firms affect public firms disclosure of major customers identities
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		The Contagion Effect of Earnings Management through Board Interlocks
1D - Concurrent without Discussants
9:15 AM - 9:30 AM 		Beyond Busyness: Director Workload and Its Impact on Board Effectiveness
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Education 1
Financial Accounting 2
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Benefits and Challenges of Internal Work-integrated-learning placements: A business school perspective The Attractiveness Of Stock Exchanges And Its Effects On Firm IPO Valuation: Evidence From The Overseas Listing Of Mainland Chinese Companies
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Keys for success in a digital age: Employer views about graduate accounting skills Heuristic Traders, Information Acquisition, and Cost of Capital
2C - Concurrent with Discussants
10:25 AM - 10:50 AM 		The Power of Alignment -The Impact of Business Strategy on Disclosure Choice and Firm Value
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Education 2
Financial Accounting 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Motivation and Studying Accounting: what happens in times of disruption? Textual complexity of periodic and nonearnings disclosures and their determinants
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Intelligent Financial Analysis and Visualization: Curriculum, Delivery Methods, and Student Satisfaction Readability of Integrated Reports: Do Country-level Institutions Matter?
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		The Information Role of Employee Confidential Witnesses in Financial Misreporting Litigation
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
CSR 4
Financial Accounting 4
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		Accountability of international oil companies towards powerless stakeholders in a post-conflicting region: A case of Kurdistan Public Firm Disclosures, Patent Licensing, and the Diffusion of Technology
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Modern Slavery Disclosure in Business, Management, and Accounting Literature: Bibliometric and Content Analysis The use of forward-looking statements in management commentaries in Australia
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		Regulating Greenwashing The Impact of Diversification on Industry Effects in Firm Profitability Forecasting
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
CSR 5
Financial Accounting 5
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Corporate characteristics and integrated reporting disclosure level before and during the COVID-19 pandemic: Evidence from a developing country How Do Social Capital and External Monitoring Affect Operational Efficiency?
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Business Ethics, Board Effectiveness, and Credibility Enhancing Mechanisms impact on Integrated Reporting Quality: Evidence from Voluntary vs. Mandatory contexts Workplace Satisfaction and Employee Whistleblowing
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Integrated Thinking and Corporate Innovation Long-tenured CEOs and firm performance: Too much of a good thing? Evidence from New Zealand
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Competitive Advantage from Mandatory Climate Risk Disclosures: Evidence from the U.S. Insurance Industry Do Managers Strategically Time Investor Mood? Evidence of Releasing Bad News on Sunny Days
5:45 PM - 6:45 PM Networking Hour

Gallery 1
Gallery 3
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Accounting History 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		Anachronistic or relevant? The institutional logics of a university chaplaincy in a changing age
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		19th Century Counter Accounting: A Tasmanian case study
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		The rural landscape of the trulli of Alberobello: world heritage and taxation mystery
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Accounting and Technology
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		From shoebox accounting to continuous intervention: the sociomaterial affordances of cloud-based accounting systems
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Ethical considerations and controls over technology
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Asset pricing
CSR 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Insider trading density and future stock returns: Evidence from China ESG rating scores and cost of bank loan: The moderating effect of credit rating
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Machine Learning in the Chinese Corporate Bond Market Who is doing the heavy lifting in environmental protection? From the perspective of the political theory of regulation
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		How Government Procurement Shapes Corporate Climate Disclosures, Commitments, and Actions
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Taxation 1
Critical Perspectives
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		What Do We Learn from Tax Offenses/Prosecution Cases by Hong Kong Inland Revenue Department? Atoning for Australia's Colonial Sins: Compensatory Justice and Accountability for First Nations Peoples
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Financial Constraints and Tax Planning: International Evidence
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Emperors' New Fig Leaf: Is Fiscal 'Fortress Australia' Still a Legal Sandcastle? The state-accounting profession dynamic and transnational capitalism: the case of Vietnam
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Financial Accounting 6
Interdisciplinary 1
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Power of Comparability: How Improved Financial Reporting Leads to Better Environmental Outcomes for Firms Accounting Indigenous Research Method: Talanoa, a Pacific Approach.
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		The Impact of Remoteness on the Financial Performance of Indigenous Corporations: Empirical Evidence from Australia Responses to initiatives for more female workforce participation in Saudi Arabia within the accounting profession
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Financial Statement Complexity and Advertising Efforts The Lived Experiences of South African Black Accountants within the Framework of the Chartered Accountancy Profession Sector Code
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Beyond cash-flows: Accounting for economic reality Measuring the Performance of Parliaments
5:45 PM - 6:45 PM Networking Hour

Great Room
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
1A - Concurrent without Discussants
8:30 AM - 8:45 AM
1B - Concurrent without Discussants
8:45 AM - 9:00 AM
1C - Concurrent without Discussants
9:00 AM - 9:15 AM
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CAANZ Plenary
2A - Concurrent with Discussants
9:35 AM - 10:00 AM
9:35 AM - 10:35 AM The Future of GenAI in business - what educators need to know
2B - Concurrent with Discussants
10:00 AM - 10:25 AM
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Research Grants and Research Impact
4A - Concurrent with Discussants
3:30 PM - 3:55 PM
3:30 PM - 5:00 PM Research Grants and Research Impact
4B - Concurrent with Discussants
3:55 PM - 4:20 PM
4C - Concurrent with Discussants
4:20 PM - 4:45 PM
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
5A - Concurrent without Discussants
4:45 PM - 5:00 PM
5B - Concurrent without Discussants
5:00 PM - 5:15 PM
5C - Concurrent without Discussants
5:15 PM - 5:30 PM
5D - Concurrent without Discussants
5:30 PM - 5:45 PM
5:45 PM - 6:45 PM Networking Hour

Jade 1
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Asset Pricing 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		News Disagreement, Trading Volume, and Equity Prices
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		Emotions drive Actions: Sentiment and Cryptocurrency Market Reactions to Macroeconomic News Announcements
1C - Concurrent without Discussants
9:00 AM - 9:15 AM
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CONCURRENT SESSIONS WITH DISCUSSANTS 1
CSR 2
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Collectivist Culture and Corporate Social Responsibility
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Carbon Footprints in Supply Chains: International Evidence on Suppliers Provision of Trade Credit
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Corporate Governance 2
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Unintended Consequences: The Effect of CEO Pay Ratio Disclosure on Aggressive Financial Reporting
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Does Higher Risk Require More Rewards? Firm-Level Climate Risk and Top Executives' Compensations
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		How regulation prompts non-target firms to comply: remuneration committee characteristics in Australia
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Corporate Finance 4
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		The Effects of Institutional Ownership on Costs and Usages of Debts
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Geopolitical risk and firms informal financing: International evidence
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Green Rivalry Threat: Emission Trading Scheme and Spillover
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Corporate Governance 4
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Change Starts Within: Does Managerial Ability Matter to Green Innovation?
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Management Faultlines and Cost of Bank Loans
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Chief Executive Officer (CEO) Expertise and Firm Outcomes: Evidence from Australia
5D - Concurrent without Discussants
5:30 PM - 5:45 PM
5:45 PM - 6:45 PM Networking Hour

Jade 2
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
CSR 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		The Role of the Accounting Profession in Modern Slavery Legislation: A Legitimacy and Altruism explanation
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		Exploring the effectiveness of accountability achieved through packaging reporting initiatives in Australia
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		Women in Accounting Research: A Review of Gender Diversity, Equity, and Inclusion
1D - Concurrent without Discussants
9:15 AM - 9:30 AM 		Accounting for Life: An examination of In Vitro Fertilisation (IVF) success rates and a test of legitimacy
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Auditing 1
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Investors Reactions to Cybersecurity Incidents: The Joint Effects of Disclosure Tone, Critical Audit Matters, and IT Knowledge
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		The determinants of communication between the auditor and audit committee and its consequences for audit effort
2C - Concurrent with Discussants
10:25 AM - 10:50 AM 		Audit Partner Effort and Misvaluation of Fair Value Estimates
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Auditing 2
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Private Sector versus Public Sector Auditors
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Mandatory Internal Control Audits and Corporate Tax Avoidance: Evidence from China
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		The Emotionalization of Audit Reporting: How Auditors Experience Disclosure of Key Audit Matters
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Auditing 3
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		The Role of Standalone Risk Management Committees in Audit Fee Determination
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Biodiversity Risk and Audit Fees: Evidence from China
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		From Labels to Costs: The Impact of Corporate Renaming on Audit Fees
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Auditing 4
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Effects of Prior Expectation and Construal-level Instructions on Behaviour of Auditors
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		The Impact of Cultural Dynamics in Subsidiary Locations on Internal Control Weaknesses in Multinational Enterprises
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Small audit firms and technological change: motivation and resistance to technology assisted audit decisions
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Do Auditors Adjust Labor Allocation in Response to Client Media Coverage?
5:45 PM - 6:45 PM Networking Hour

Jade 3
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Corporate Finance 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		Labor Frictions and Corporate Cash Holdings: Evidence from Employee Stock Ownership Plans
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		Impact of Law Enforcement Quality on Venture Capitals Risk-taking and Probability of Exit
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		The Nexus of Political Connections and Corporate Tax Strategies in Pakistan
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CONCURRENT SESSIONS WITH DISCUSSANTS 1
2A - Concurrent with Discussants
9:35 AM - 10:00 AM
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Corporate Finance 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Are skilled workers the new holy grail? Skilled labor risk and dividend payout policy
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		CEO Social Media Use, Investor Perception and Firm Risks
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		Training and Firm Performance
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Corporate Governance 3
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		Navigating ESG Storms: ESG Incidents and Earnings-based Incentives in CEO Compensation
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		When Attention is Away, Shareholders Misplay: Shareholder Distraction and Workplace Safety Violation
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Dark Side of CEO Initial Contract Horizon: Evidence from Bank Loans and Public Bonds
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Corporate Finance 5
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Green Bond Premiums in the Asia-Pacific and European Markets
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Managerial Ability, Environmental, Social, and Governance Performance, and Credit Ratings: An Empirical Analysis
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Corporate resilience against the COVID-19 crisis: How valuable is an Islamic label?
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Corporate Tax Policy and Corporate Social Responsibility: Evidence from Tax Reform in China
5:45 PM - 6:45 PM Networking Hour

Crystal 1
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Corporate Governance 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		Identity conflict in the boardroom and the impact for director monitoring the case of Crown Resorts
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		The effect of indirect board connections on R&D investment: Evidence from China
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		The Contagion Effect of Earnings Management through Board Interlocks
1D - Concurrent without Discussants
9:15 AM - 9:30 AM 		Beyond Busyness: Director Workload and Its Impact on Board Effectiveness
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Education 1
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		Benefits and Challenges of Internal Work-integrated-learning placements: A business school perspective
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Keys for success in a digital age: Employer views about graduate accounting skills
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Education 2
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Motivation and Studying Accounting: what happens in times of disruption?
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Intelligent Financial Analysis and Visualization: Curriculum, Delivery Methods, and Student Satisfaction
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
CSR 4
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		Accountability of international oil companies towards powerless stakeholders in a post-conflicting region: A case of Kurdistan
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Modern Slavery Disclosure in Business, Management, and Accounting Literature: Bibliometric and Content Analysis
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		Regulating Greenwashing
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
CSR 5
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Corporate characteristics and integrated reporting disclosure level before and during the COVID-19 pandemic: Evidence from a developing country
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Business Ethics, Board Effectiveness, and Credibility Enhancing Mechanisms impact on Integrated Reporting Quality: Evidence from Voluntary vs. Mandatory contexts
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Integrated Thinking and Corporate Innovation
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Competitive Advantage from Mandatory Climate Risk Disclosures: Evidence from the U.S. Insurance Industry
5:45 PM - 6:45 PM Networking Hour

Crystal 2
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Financial Accounting 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		Corporate political activism and accounting measurement intensity
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		How does more mandated public information about private firms affect public firms disclosure of major customers identities
1C - Concurrent without Discussants
9:00 AM - 9:15 AM
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Financial Accounting 2
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		The Attractiveness Of Stock Exchanges And Its Effects On Firm IPO Valuation: Evidence From The Overseas Listing Of Mainland Chinese Companies
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Heuristic Traders, Information Acquisition, and Cost of Capital
2C - Concurrent with Discussants
10:25 AM - 10:50 AM 		The Power of Alignment -The Impact of Business Strategy on Disclosure Choice and Firm Value
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Financial Accounting 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Textual complexity of periodic and nonearnings disclosures and their determinants
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Readability of Integrated Reports: Do Country-level Institutions Matter?
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		The Information Role of Employee Confidential Witnesses in Financial Misreporting Litigation
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Financial Accounting 4
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		Public Firm Disclosures, Patent Licensing, and the Diffusion of Technology
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		The use of forward-looking statements in management commentaries in Australia
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Impact of Diversification on Industry Effects in Firm Profitability Forecasting
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Financial Accounting 5
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		How Do Social Capital and External Monitoring Affect Operational Efficiency?
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Workplace Satisfaction and Employee Whistleblowing
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Long-tenured CEOs and firm performance: Too much of a good thing? Evidence from New Zealand
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Do Managers Strategically Time Investor Mood? Evidence of Releasing Bad News on Sunny Days
5:45 PM - 6:45 PM Networking Hour

Gallery 1
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
Accounting History 1
1A - Concurrent without Discussants
8:30 AM - 8:45 AM 		Anachronistic or relevant? The institutional logics of a university chaplaincy in a changing age
1B - Concurrent without Discussants
8:45 AM - 9:00 AM 		19th Century Counter Accounting: A Tasmanian case study
1C - Concurrent without Discussants
9:00 AM - 9:15 AM 		The rural landscape of the trulli of Alberobello: world heritage and taxation mystery
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
CONCURRENT SESSIONS WITH DISCUSSANTS 1
Accounting and Technology
2A - Concurrent with Discussants
9:35 AM - 10:00 AM 		From shoebox accounting to continuous intervention: the sociomaterial affordances of cloud-based accounting systems
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM 		Ethical considerations and controls over technology
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
Asset pricing
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		Insider trading density and future stock returns: Evidence from China
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Machine Learning in the Chinese Corporate Bond Market
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Taxation 1
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		What Do We Learn from Tax Offenses/Prosecution Cases by Hong Kong Inland Revenue Department?
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM 		Financial Constraints and Tax Planning: International Evidence
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The Emperors' New Fig Leaf: Is Fiscal 'Fortress Australia' Still a Legal Sandcastle?
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Financial Accounting 6
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Power of Comparability: How Improved Financial Reporting Leads to Better Environmental Outcomes for Firms
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		The Impact of Remoteness on the Financial Performance of Indigenous Corporations: Empirical Evidence from Australia
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		Financial Statement Complexity and Advertising Efforts
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Beyond cash-flows: Accounting for economic reality
5:45 PM - 6:45 PM Networking Hour

Gallery 3
CONCURRENT SESSION 1 WITHOUT DISCUSSANTS
1A - Concurrent without Discussants
8:30 AM - 8:45 AM
1B - Concurrent without Discussants
8:45 AM - 9:00 AM
1C - Concurrent without Discussants
9:00 AM - 9:15 AM
1D - Concurrent without Discussants
9:15 AM - 9:30 AM
2A - Concurrent with Discussants
9:35 AM - 10:00 AM
9:35 AM - 10:35 AM
2B - Concurrent with Discussants
10:00 AM - 10:25 AM
2C - Concurrent with Discussants
10:25 AM - 10:50 AM
10:50 AM - 11:15 AM Morning Tea Monday
11:15 AM - 12:30 PM Plenary 2 - ‘Accounting’ in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion
12:30 PM - 1:15 PM Lunch Monday
1:15 PM - 2:15 PM CPA Plenary - Sustaining the Audit Profession
This facilitated session will explore some of the key challenges facing the audit profession and discuss opportunities to address these.
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 2
CSR 3
3A - Concurrent without Discussants,
2:20 PM - 2:35 PM 		ESG rating scores and cost of bank loan: The moderating effect of credit rating
3B - Concurrent without Discussants.
2:35 PM - 2:50 PM 		Who is doing the heavy lifting in environmental protection? From the perspective of the political theory of regulation
3C - Concurrent without Discussants.
2:50 PM - 3:05 PM 		How Government Procurement Shapes Corporate Climate Disclosures, Commitments, and Actions
3:05 PM - 3:30 PM Afternoon Tea Monday
CONCURRENT SESSIONS WITH DISCUSSANTS 2
Critical Perspectives
4A - Concurrent with Discussants
3:30 PM - 3:55 PM 		Atoning for Australia's Colonial Sins: Compensatory Justice and Accountability for First Nations Peoples
3:30 PM - 5:00 PM
4B - Concurrent with Discussants
3:55 PM - 4:20 PM
4C - Concurrent with Discussants
4:20 PM - 4:45 PM 		The state-accounting profession dynamic and transnational capitalism: the case of Vietnam
CONCURRENT SESSIONS WITHOUT DISCUSSANTS 3
Interdisciplinary 1
5A - Concurrent without Discussants
4:45 PM - 5:00 PM 		Accounting Indigenous Research Method: Talanoa, a Pacific Approach.
5B - Concurrent without Discussants
5:00 PM - 5:15 PM 		Responses to initiatives for more female workforce participation in Saudi Arabia within the accounting profession
5C - Concurrent without Discussants
5:15 PM - 5:30 PM 		The Lived Experiences of South African Black Accountants within the Framework of the Chartered Accountancy Profession Sector Code
5D - Concurrent without Discussants
5:30 PM - 5:45 PM 		Measuring the Performance of Parliaments
5:45 PM - 6:45 PM Networking Hour

Tuesday, July 2, 2024

Great Room
Jade 1
Jade 2
Jade 3
Crystal 1
Crystal 2
Gallery 1
Gallery 3
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Management Accounting 1
Auditing 5
Finance
CSR 6
Interdisciplinary 2
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		Exploring the integration of sustainability in management accounting practice: a signalling theory perspective Is there a cost for equity financial instrument accounting? Evidence after IFRS 9 How Business Groups Finance Internal Capital Supports? The Roles of Group Firms External Financing and Risk-Taking Decisions The Environmental-Financial Nexus: Centralized Environmental Monitoring, Eco-consciousness, and Green Revenues
No Presentation (3)
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Managers And Experts Perceptions Of The Role Of Sustainability-Related Incentives Financial Statement Assurance and Insurance: Experimenting with Modified Models Do political connections have a double-edged sword effect on firm level innovation? Evidence from emerging economies How Does Board Expertise Influence the Effect of Climate Change Estimate Uncertainties on Investor Judgment? The dynamics of stock return in Taiwan: macroeconomic or geopolitical factor
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Management Control System (MCS) in corporate sustainable Development: Systematic review of holistic MCS and research agenda Generalized Trust and Non-Audit Services Green credit and bank risk-taking: Evidence from China ESG Rating Divergence and Excess Cash Holdings Accounting for Purpose: How Chinese Philosophies Influence Management Control Systems in Chinese Businesses
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		The role of digital visualisation in climate change scenarios' decision-making Unlocking the Value of Mergers and Acquisitions in Minimizing Employment Risks Does Retail Attention Drive Corporate Climate Change Performance? Navigating Transparency: The Interplay of ESG Disclosure and Voluntary Earnings Guidance
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Corporate Governance 5
Financial Accounting 7
CSR 7
Management Accounting 2
CSR 8
Financial Accounting 8
Corporate Governance 6
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Smoggy Air, Sticky Costs Tone Management on Interactive Investor Platforms: The Case of Chinese Firms During the COVID-19 Crisis Mapping the Evolution of Climate Risk Disclosure: A Systematic and Bibliometric Analysis Are women more team players than men? Climate Change and Local Government: A Systematic Literature Review Corporate Culture and Employee Behavior: Evidence from Financial Analysts in Rating Agencies
No Presentation (1)
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Shareholder Proposals and Shareholder Litigation What Promotes or Deters Segment Disclosure in Japanese Firms?: Anticipated Response from Capital and Product Market Carbon Emission Disclosure and Earnings Management: Ethical Behaviour or Opportunism Motivation?
No Presentation
Shades of Green: Unmasking Greenwashing Practices in Indias FMCG Sector Industry differences in the value relevance of accounting information: Australian evidence Female Leadership and Transparency: Insights from Chinese Charitable Foundations
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Environment-specific political risk discourse and expected crash risk: role of political activism Market Value Effects of Integrated Report Readability and Tone SDG disclosure: Automated data capture of Chinese companies' reporting Distribution of Risk Information among Industry Peers and the Informativeness of Risk Factors Disclosures Does Corporate Transitional Climate Risk Affect Audit Pricing? The Role of National Institutions CSR Reporting Frameworks and Agency Cost: Evidence from European Union
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Auditing NZAuASB/AUASB
Corporate Governance 7
Taxation 2
Accounting History 2
CSR 9
Financial Accounting 9
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		The cost of auditing service performance information Migrant Top Management Team and Corporate Innovation: Evidence from China Taxpayers’ Non-Compliance in The Digital Era Solving Racial Inequality and Achieving Tax Fairness: The Case of the Kulangsu International Settlement in China Firm-level political risk and ESG controversies: International evidence Sin Firms and Non-GAAP Disclosure
11:00 AM - 12:15 PM Education Panel- Ahead of the curve: accounting education driving sustainability in business
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		The Effect of Greenhouse Gas Internal Control Quality on Assurers' Conservatism in Planning Decisions Are directors informed? Director differences, information flows and insider trading on the board Understanding Australian income tax non-compliance in small businesses The sociology of exclusion : A knowledge synthesis of imperialism , colonialism and post - colonialism in accounting research Mandatory climate risk disclosures: Do CEO legal qualifications matter? Influence of share pledging on non-GAAP reporting
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Evaluating Australian listed companies' preparedness for forthcoming International Requirements on climate-related reporting and assurance The Effects of Tax-Related Regulatory Scrutiny on the Informativeness of Unrecognised Tax Benefits for Future Tax Cash Flows Corporate Environmental Violations and Dividend Policy Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Corporate Governance 8
Education 3
Public Sector and Not for Profit
CSR 10
Management Accounting 3
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		Paying more attention, paying more tax: Investor site visits and corporate tax avoidance Measuring Student Engagement at an Activity Level An institutional logics-based exploration of power sector reforms in Pakistan CSR contracting and stock price crash risk: International evidence The timing to introduce flexibility and incentive scheme on employee learning
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Corporate political donations, financial distress, and firm life cycle: Evidence from Australia Is distinction the new credit?: An empirical study of grade inflation at a higher education institution in Australia Audit Partner Gender Effects on UK Charity Audit Pricing and Audit Quality Corporate political activities and climate change exposures Contractual Control of Knowledge Diffusion Risk: Evidence from Licensing Contracts
9C - Concurrent with Discussants
1:50 PM - 2:15 PM 		Political Earnings Management: Firm Performance and Earnings Management in Congressional Elections A critical evaluation of knowing: threshold concepts in accounting and ChatGPT Through the lens of Pollitt and Bouckaert: The forces behind performance budgeting reform in Cambodia
MYOB
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Corporate Finance 7
Auditing 6
Corporate Governance 9
Financial Accounting 11
Management Accounting 4
CSR 11
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Corporate Finance and Environmental Policy: Evidence from China's Emission Trading Scheme Corporate political spending disclosure and audit fess: Evidence from the United States CEO Internal Alliance and Carbon Performance: International Evidence Managerial Narcissism, Disclosure Tone, and Post-M&A Performance: Evidence from Japan The Transformation of Revenue Management Practices During the Digital Era: Insights from SMEs Invest or Divest? The Heterogeneity in Preferences of Foreign and Domestic Institutional Investors Towards Global Sustainability
2:15 PM - 3:30 PM MYOB - Securing the Future: Cybersecurity trends and strategies for the accounting industry
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Internal Audit, Loan Losses, and Financial Performance in Microfinance Institutions- A global evidence Unraveling the Nexus of ESG News based Public Sentiment, Media Attention, and Stock Price Crash Risk Investors Response to SEC Investigations: Effects of Voluntary Disclosures, Management Responsibility and Communication Mode The Dynamics of Management Control System Creation Do science-based targets address corporate decarbonisation and reduce economic concerns?
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Fintech Lending and Debt Spiral Auditor Cooperative Network and Opinion Shopping Do director networks affect voluntary carbon assurance? The contingent role of peer carbon assurance Stock Price Informativeness of Management Earnings Forecasts: Evidence from S&P 500 Firms Minority Shareholders Voting Power and Corporate Budget Slack Rebuilding trust: board actions in the wake of corporate social irresponsibility substance or symbolism?
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
AASB Update
Corporate Governance 10
Auditing 7
Corporate Finance 8
Financial Accounting 12
Management Accounting 5
CSR 12
Interdisciplinary 3
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		See Jane Win: Do Female Politicians Empower Female CEOs/CFOs?
No Presentation (2)
Does Managerial Ability Affect Financial Derivatives Usage? Evidence from China Separate Overseas Listing and Corporate Cash Holdings Integrating the environment and management control systems in institutional complexity: The case of Vietnamese Steel Corporation
No Presentation (4)
Is Machine Learning Really Efficient in Detecting Corporate Fraud?
4:00 PM - 5:00 PM AASB: Investor Perspectives
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		What makes a female director? Australian evidence The Spillover Effect of Comment Letters on Audit Fees: Evidence from China The spillover effects of management narratives for seasoned equity issuance decisions Temporal Variations in R&D Excess Returns Does the Practice of Integrated Reporting Mitigate Generalist Managers' Inefficient Resource Alignment and Configuration? Carbon Uncertainty and Voluntary Carbon Assurance Blockchain in banking: sorting the 'fluff from the reality'
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Do US Cross-listings, IFRS Adoption, and Domestic Investor Protection Impact Earnings Management? Does the involvement of component auditors in multinational group audits impact earnings announcement timeliness? Evidence from group audits in the U.S. Supply Chain Structure and Nature of Financing Data Breach Notification Laws and Cost of Debt The design and use of management control systems during professionalization of a family firm Unravelling the Relationship between Technical Competency, Customer Risk Profiling, and JDM in Anti-Money Laundering: Evidence from Malaysia
11D - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Impact of Recurring Nonrecurring Items in Private Debt Contracts
7:00 PM - 11:00 PM Conference Dinner and Awards
Great Room
Jade 1
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Management Accounting 1
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		Exploring the integration of sustainability in management accounting practice: a signalling theory perspective
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Managers And Experts Perceptions Of The Role Of Sustainability-Related Incentives
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Management Control System (MCS) in corporate sustainable Development: Systematic review of holistic MCS and research agenda
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		The role of digital visualisation in climate change scenarios' decision-making
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Corporate Governance 5
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Smoggy Air, Sticky Costs
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Shareholder Proposals and Shareholder Litigation
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Environment-specific political risk discourse and expected crash risk: role of political activism
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Auditing NZAuASB/AUASB
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		The cost of auditing service performance information
11:00 AM - 12:15 PM Education Panel- Ahead of the curve: accounting education driving sustainability in business
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		The Effect of Greenhouse Gas Internal Control Quality on Assurers' Conservatism in Planning Decisions
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Evaluating Australian listed companies' preparedness for forthcoming International Requirements on climate-related reporting and assurance
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Corporate Governance 8
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		Paying more attention, paying more tax: Investor site visits and corporate tax avoidance
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Corporate political donations, financial distress, and firm life cycle: Evidence from Australia
9C - Concurrent with Discussants
1:50 PM - 2:15 PM 		Political Earnings Management: Firm Performance and Earnings Management in Congressional Elections
MYOB
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Corporate Finance 7
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Corporate Finance and Environmental Policy: Evidence from China's Emission Trading Scheme
2:15 PM - 3:30 PM MYOB - Securing the Future: Cybersecurity trends and strategies for the accounting industry
10B - Concurrent with Discussants
2:40 PM - 3:05 PM
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Fintech Lending and Debt Spiral
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
AASB Update
Corporate Governance 10
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		See Jane Win: Do Female Politicians Empower Female CEOs/CFOs?
4:00 PM - 5:00 PM AASB: Investor Perspectives
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		What makes a female director? Australian evidence
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Do US Cross-listings, IFRS Adoption, and Domestic Investor Protection Impact Earnings Management?
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Jade 2
Jade 3
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Auditing 5
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		Is there a cost for equity financial instrument accounting? Evidence after IFRS 9
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Financial Statement Assurance and Insurance: Experimenting with Modified Models
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Generalized Trust and Non-Audit Services
6D - Concurrent without Discussants
9:30 AM - 9:45 AM
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Financial Accounting 7
CSR 7
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Tone Management on Interactive Investor Platforms: The Case of Chinese Firms During the COVID-19 Crisis Mapping the Evolution of Climate Risk Disclosure: A Systematic and Bibliometric Analysis
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		What Promotes or Deters Segment Disclosure in Japanese Firms?: Anticipated Response from Capital and Product Market Carbon Emission Disclosure and Earnings Management: Ethical Behaviour or Opportunism Motivation?
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Market Value Effects of Integrated Report Readability and Tone SDG disclosure: Automated data capture of Chinese companies' reporting
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Corporate Governance 7
Taxation 2
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Migrant Top Management Team and Corporate Innovation: Evidence from China Taxpayers’ Non-Compliance in The Digital Era
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		Are directors informed? Director differences, information flows and insider trading on the board Understanding Australian income tax non-compliance in small businesses
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		The Effects of Tax-Related Regulatory Scrutiny on the Informativeness of Unrecognised Tax Benefits for Future Tax Cash Flows
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Education 3
Public Sector and Not for Profit
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		Measuring Student Engagement at an Activity Level An institutional logics-based exploration of power sector reforms in Pakistan
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Is distinction the new credit?: An empirical study of grade inflation at a higher education institution in Australia Audit Partner Gender Effects on UK Charity Audit Pricing and Audit Quality
9C - Concurrent with Discussants
1:50 PM - 2:15 PM 		A critical evaluation of knowing: threshold concepts in accounting and ChatGPT Through the lens of Pollitt and Bouckaert: The forces behind performance budgeting reform in Cambodia
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Auditing 6
Corporate Governance 9
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Corporate political spending disclosure and audit fess: Evidence from the United States CEO Internal Alliance and Carbon Performance: International Evidence
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Internal Audit, Loan Losses, and Financial Performance in Microfinance Institutions- A global evidence Unraveling the Nexus of ESG News based Public Sentiment, Media Attention, and Stock Price Crash Risk
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Auditor Cooperative Network and Opinion Shopping Do director networks affect voluntary carbon assurance? The contingent role of peer carbon assurance
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Auditing 7
Corporate Finance 8
11A - Concurrent without Discussants
4:00 PM - 4:15 PM
No Presentation (2)
Does Managerial Ability Affect Financial Derivatives Usage? Evidence from China
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		The Spillover Effect of Comment Letters on Audit Fees: Evidence from China The spillover effects of management narratives for seasoned equity issuance decisions
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Does the involvement of component auditors in multinational group audits impact earnings announcement timeliness? Evidence from group audits in the U.S. Supply Chain Structure and Nature of Financing
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Crystal 1
Crystal 2
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Finance
CSR 6
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		How Business Groups Finance Internal Capital Supports? The Roles of Group Firms External Financing and Risk-Taking Decisions The Environmental-Financial Nexus: Centralized Environmental Monitoring, Eco-consciousness, and Green Revenues
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Do political connections have a double-edged sword effect on firm level innovation? Evidence from emerging economies How Does Board Expertise Influence the Effect of Climate Change Estimate Uncertainties on Investor Judgment?
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Green credit and bank risk-taking: Evidence from China ESG Rating Divergence and Excess Cash Holdings
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		Unlocking the Value of Mergers and Acquisitions in Minimizing Employment Risks Does Retail Attention Drive Corporate Climate Change Performance?
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Management Accounting 2
CSR 8
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Are women more team players than men? Climate Change and Local Government: A Systematic Literature Review
7B - Concurrent without Discussants
10:05 AM - 10:20 AM
No Presentation
Shades of Green: Unmasking Greenwashing Practices in Indias FMCG Sector
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Distribution of Risk Information among Industry Peers and the Informativeness of Risk Factors Disclosures Does Corporate Transitional Climate Risk Affect Audit Pricing? The Role of National Institutions
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Accounting History 2
CSR 9
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Solving Racial Inequality and Achieving Tax Fairness: The Case of the Kulangsu International Settlement in China Firm-level political risk and ESG controversies: International evidence
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		The sociology of exclusion : A knowledge synthesis of imperialism , colonialism and post - colonialism in accounting research Mandatory climate risk disclosures: Do CEO legal qualifications matter?
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Corporate Environmental Violations and Dividend Policy
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
CSR 10
Management Accounting 3
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		CSR contracting and stock price crash risk: International evidence The timing to introduce flexibility and incentive scheme on employee learning
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Corporate political activities and climate change exposures Contractual Control of Knowledge Diffusion Risk: Evidence from Licensing Contracts
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Financial Accounting 11
Management Accounting 4
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Managerial Narcissism, Disclosure Tone, and Post-M&A Performance: Evidence from Japan The Transformation of Revenue Management Practices During the Digital Era: Insights from SMEs
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Investors Response to SEC Investigations: Effects of Voluntary Disclosures, Management Responsibility and Communication Mode The Dynamics of Management Control System Creation
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Stock Price Informativeness of Management Earnings Forecasts: Evidence from S&P 500 Firms Minority Shareholders Voting Power and Corporate Budget Slack
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Financial Accounting 12
Management Accounting 5
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		Separate Overseas Listing and Corporate Cash Holdings Integrating the environment and management control systems in institutional complexity: The case of Vietnamese Steel Corporation
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		Temporal Variations in R&D Excess Returns Does the Practice of Integrated Reporting Mitigate Generalist Managers' Inefficient Resource Alignment and Configuration?
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Data Breach Notification Laws and Cost of Debt The design and use of management control systems during professionalization of a family firm
11D - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Impact of Recurring Nonrecurring Items in Private Debt Contracts
7:00 PM - 11:00 PM Conference Dinner and Awards

Gallery 1
Gallery 3
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Interdisciplinary 2
6A - Concurrent without Discussants
8:45 AM - 9:00 AM
No Presentation (3)
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		The dynamics of stock return in Taiwan: macroeconomic or geopolitical factor
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Accounting for Purpose: How Chinese Philosophies Influence Management Control Systems in Chinese Businesses
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		Navigating Transparency: The Interplay of ESG Disclosure and Voluntary Earnings Guidance
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Financial Accounting 8
Corporate Governance 6
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Corporate Culture and Employee Behavior: Evidence from Financial Analysts in Rating Agencies
No Presentation (1)
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Industry differences in the value relevance of accounting information: Australian evidence Female Leadership and Transparency: Insights from Chinese Charitable Foundations
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		CSR Reporting Frameworks and Agency Cost: Evidence from European Union
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Financial Accounting 9
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Sin Firms and Non-GAAP Disclosure
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		Influence of share pledging on non-GAAP reporting
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
9A - Concurrent with Discussants
1:00 PM - 1:25 PM
9B - Concurrent with Discussants
1:25 PM - 1:50 PM
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
CONCURRENT SESSIONS WITH DISCUSSANTS 5
CSR 11
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Invest or Divest? The Heterogeneity in Preferences of Foreign and Domestic Institutional Investors Towards Global Sustainability
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Do science-based targets address corporate decarbonisation and reduce economic concerns?
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Rebuilding trust: board actions in the wake of corporate social irresponsibility substance or symbolism?
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
CSR 12
Interdisciplinary 3
11A - Concurrent without Discussants
4:00 PM - 4:15 PM
No Presentation (4)
Is Machine Learning Really Efficient in Detecting Corporate Fraud?
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		Carbon Uncertainty and Voluntary Carbon Assurance Blockchain in banking: sorting the 'fluff from the reality'
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Unravelling the Relationship between Technical Competency, Customer Risk Profiling, and JDM in Anti-Money Laundering: Evidence from Malaysia
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Great Room
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
6A - Concurrent without Discussants
8:45 AM - 9:00 AM
6B - Concurrent without Discussants
9:00 AM - 9:15 AM
6C - Concurrent without Discussants
9:15 AM - 9:30 AM
6D - Concurrent without Discussants
9:30 AM - 9:45 AM
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
7A - Concurrent without Discussants
9:50 AM - 10:05 AM
7B - Concurrent without Discussants
10:05 AM - 10:20 AM
7C - Concurrent without Discussants
10:20 AM - 10:35 AM
10:35 AM - 11:00 AM Morning Tea Tuesday
8A - Concurrent with Discussants
11:00 AM - 11:25 AM
11:00 AM - 12:15 PM Education Panel- Ahead of the curve: accounting education driving sustainability in business
8B - Concurrent with Discussants
11:25 AM - 11:50 AM
8C - Concurrent with Discussants
11:50 AM - 12:15 PM
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
9A - Concurrent with Discussants
1:00 PM - 1:25 PM
9B - Concurrent with Discussants
1:25 PM - 1:50 PM
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
MYOB
10A - Concurrent with Discussants
2:15 PM - 2:40 PM
2:15 PM - 3:30 PM MYOB - Securing the Future: Cybersecurity trends and strategies for the accounting industry
10B - Concurrent with Discussants
2:40 PM - 3:05 PM
10C - Concurrent with Discussants
3:05 PM - 3:30 PM
3:30 PM - 4:00 PM Afternoon Tea Tuesday
AASB Update
11A - Concurrent without Discussants
4:00 PM - 4:15 PM
4:00 PM - 5:00 PM AASB: Investor Perspectives
11B - Concurrent without Discussants
4:15 PM - 4:30 PM
11C - Concurrent without Discussants
4:30 PM - 4:45 PM
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Jade 1
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Management Accounting 1
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		Exploring the integration of sustainability in management accounting practice: a signalling theory perspective
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Managers And Experts Perceptions Of The Role Of Sustainability-Related Incentives
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Management Control System (MCS) in corporate sustainable Development: Systematic review of holistic MCS and research agenda
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		The role of digital visualisation in climate change scenarios' decision-making
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Corporate Governance 5
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Smoggy Air, Sticky Costs
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Shareholder Proposals and Shareholder Litigation
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Environment-specific political risk discourse and expected crash risk: role of political activism
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Auditing NZAuASB/AUASB
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		The cost of auditing service performance information
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		The Effect of Greenhouse Gas Internal Control Quality on Assurers' Conservatism in Planning Decisions
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Evaluating Australian listed companies' preparedness for forthcoming International Requirements on climate-related reporting and assurance
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Corporate Governance 8
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		Paying more attention, paying more tax: Investor site visits and corporate tax avoidance
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Corporate political donations, financial distress, and firm life cycle: Evidence from Australia
9C - Concurrent with Discussants
1:50 PM - 2:15 PM 		Political Earnings Management: Firm Performance and Earnings Management in Congressional Elections
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Corporate Finance 7
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Corporate Finance and Environmental Policy: Evidence from China's Emission Trading Scheme
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Fintech Lending and Debt Spiral
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Corporate Governance 10
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		See Jane Win: Do Female Politicians Empower Female CEOs/CFOs?
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		What makes a female director? Australian evidence
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Do US Cross-listings, IFRS Adoption, and Domestic Investor Protection Impact Earnings Management?
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Jade 2
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Auditing 5
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		Is there a cost for equity financial instrument accounting? Evidence after IFRS 9
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Financial Statement Assurance and Insurance: Experimenting with Modified Models
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Generalized Trust and Non-Audit Services
6D - Concurrent without Discussants
9:30 AM - 9:45 AM
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Financial Accounting 7
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Tone Management on Interactive Investor Platforms: The Case of Chinese Firms During the COVID-19 Crisis
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		What Promotes or Deters Segment Disclosure in Japanese Firms?: Anticipated Response from Capital and Product Market
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Market Value Effects of Integrated Report Readability and Tone
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Corporate Governance 7
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Migrant Top Management Team and Corporate Innovation: Evidence from China
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		Are directors informed? Director differences, information flows and insider trading on the board
8C - Concurrent with Discussants
11:50 AM - 12:15 PM
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Education 3
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		Measuring Student Engagement at an Activity Level
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Is distinction the new credit?: An empirical study of grade inflation at a higher education institution in Australia
9C - Concurrent with Discussants
1:50 PM - 2:15 PM 		A critical evaluation of knowing: threshold concepts in accounting and ChatGPT
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Auditing 6
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Corporate political spending disclosure and audit fess: Evidence from the United States
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Internal Audit, Loan Losses, and Financial Performance in Microfinance Institutions- A global evidence
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Auditor Cooperative Network and Opinion Shopping
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Auditing 7
11A - Concurrent without Discussants
4:00 PM - 4:15 PM
No Presentation (2)
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		The Spillover Effect of Comment Letters on Audit Fees: Evidence from China
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Does the involvement of component auditors in multinational group audits impact earnings announcement timeliness? Evidence from group audits in the U.S.
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Jade 3
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
6A - Concurrent without Discussants
8:45 AM - 9:00 AM
6B - Concurrent without Discussants
9:00 AM - 9:15 AM
6C - Concurrent without Discussants
9:15 AM - 9:30 AM
6D - Concurrent without Discussants
9:30 AM - 9:45 AM
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
CSR 7
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Mapping the Evolution of Climate Risk Disclosure: A Systematic and Bibliometric Analysis
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Carbon Emission Disclosure and Earnings Management: Ethical Behaviour or Opportunism Motivation?
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		SDG disclosure: Automated data capture of Chinese companies' reporting
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Taxation 2
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Taxpayers’ Non-Compliance in The Digital Era
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		Understanding Australian income tax non-compliance in small businesses
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		The Effects of Tax-Related Regulatory Scrutiny on the Informativeness of Unrecognised Tax Benefits for Future Tax Cash Flows
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Public Sector and Not for Profit
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		An institutional logics-based exploration of power sector reforms in Pakistan
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Audit Partner Gender Effects on UK Charity Audit Pricing and Audit Quality
9C - Concurrent with Discussants
1:50 PM - 2:15 PM 		Through the lens of Pollitt and Bouckaert: The forces behind performance budgeting reform in Cambodia
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Corporate Governance 9
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		CEO Internal Alliance and Carbon Performance: International Evidence
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Unraveling the Nexus of ESG News based Public Sentiment, Media Attention, and Stock Price Crash Risk
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Do director networks affect voluntary carbon assurance? The contingent role of peer carbon assurance
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Corporate Finance 8
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		Does Managerial Ability Affect Financial Derivatives Usage? Evidence from China
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		The spillover effects of management narratives for seasoned equity issuance decisions
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Supply Chain Structure and Nature of Financing
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Crystal 1
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Finance
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		How Business Groups Finance Internal Capital Supports? The Roles of Group Firms External Financing and Risk-Taking Decisions
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		Do political connections have a double-edged sword effect on firm level innovation? Evidence from emerging economies
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Green credit and bank risk-taking: Evidence from China
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		Unlocking the Value of Mergers and Acquisitions in Minimizing Employment Risks
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Management Accounting 2
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Are women more team players than men?
7B - Concurrent without Discussants
10:05 AM - 10:20 AM
No Presentation
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Distribution of Risk Information among Industry Peers and the Informativeness of Risk Factors Disclosures
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Accounting History 2
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Solving Racial Inequality and Achieving Tax Fairness: The Case of the Kulangsu International Settlement in China
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		The sociology of exclusion : A knowledge synthesis of imperialism , colonialism and post - colonialism in accounting research
8C - Concurrent with Discussants
11:50 AM - 12:15 PM
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
CSR 10
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		CSR contracting and stock price crash risk: International evidence
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Corporate political activities and climate change exposures
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Financial Accounting 11
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Managerial Narcissism, Disclosure Tone, and Post-M&A Performance: Evidence from Japan
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Investors Response to SEC Investigations: Effects of Voluntary Disclosures, Management Responsibility and Communication Mode
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Stock Price Informativeness of Management Earnings Forecasts: Evidence from S&P 500 Firms
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Financial Accounting 12
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		Separate Overseas Listing and Corporate Cash Holdings
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		Temporal Variations in R&D Excess Returns
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Data Breach Notification Laws and Cost of Debt
11D - Concurrent without Discussants
4:45 PM - 5:00 PM 		The Impact of Recurring Nonrecurring Items in Private Debt Contracts
7:00 PM - 11:00 PM Conference Dinner and Awards

Crystal 2
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
CSR 6
6A - Concurrent without Discussants
8:45 AM - 9:00 AM 		The Environmental-Financial Nexus: Centralized Environmental Monitoring, Eco-consciousness, and Green Revenues
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		How Does Board Expertise Influence the Effect of Climate Change Estimate Uncertainties on Investor Judgment?
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		ESG Rating Divergence and Excess Cash Holdings
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		Does Retail Attention Drive Corporate Climate Change Performance?
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
CSR 8
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Climate Change and Local Government: A Systematic Literature Review
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Shades of Green: Unmasking Greenwashing Practices in Indias FMCG Sector
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		Does Corporate Transitional Climate Risk Affect Audit Pricing? The Role of National Institutions
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
CSR 9
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Firm-level political risk and ESG controversies: International evidence
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		Mandatory climate risk disclosures: Do CEO legal qualifications matter?
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Corporate Environmental Violations and Dividend Policy
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
Management Accounting 3
9A - Concurrent with Discussants
1:00 PM - 1:25 PM 		The timing to introduce flexibility and incentive scheme on employee learning
9B - Concurrent with Discussants
1:25 PM - 1:50 PM 		Contractual Control of Knowledge Diffusion Risk: Evidence from Licensing Contracts
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
CONCURRENT SESSIONS WITH DISCUSSANTS 5
Management Accounting 4
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		The Transformation of Revenue Management Practices During the Digital Era: Insights from SMEs
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		The Dynamics of Management Control System Creation
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Minority Shareholders Voting Power and Corporate Budget Slack
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Management Accounting 5
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		Integrating the environment and management control systems in institutional complexity: The case of Vietnamese Steel Corporation
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		Does the Practice of Integrated Reporting Mitigate Generalist Managers' Inefficient Resource Alignment and Configuration?
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		The design and use of management control systems during professionalization of a family firm
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Gallery 1
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
Interdisciplinary 2
6A - Concurrent without Discussants
8:45 AM - 9:00 AM
No Presentation (3)
6B - Concurrent without Discussants
9:00 AM - 9:15 AM 		The dynamics of stock return in Taiwan: macroeconomic or geopolitical factor
6C - Concurrent without Discussants
9:15 AM - 9:30 AM 		Accounting for Purpose: How Chinese Philosophies Influence Management Control Systems in Chinese Businesses
6D - Concurrent without Discussants
9:30 AM - 9:45 AM 		Navigating Transparency: The Interplay of ESG Disclosure and Voluntary Earnings Guidance
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Financial Accounting 8
7A - Concurrent without Discussants
9:50 AM - 10:05 AM 		Corporate Culture and Employee Behavior: Evidence from Financial Analysts in Rating Agencies
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Industry differences in the value relevance of accounting information: Australian evidence
7C - Concurrent without Discussants
10:20 AM - 10:35 AM 		CSR Reporting Frameworks and Agency Cost: Evidence from European Union
10:35 AM - 11:00 AM Morning Tea Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 3
Financial Accounting 9
8A - Concurrent with Discussants
11:00 AM - 11:25 AM 		Sin Firms and Non-GAAP Disclosure
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM 		Influence of share pledging on non-GAAP reporting
8C - Concurrent with Discussants
11:50 AM - 12:15 PM 		Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
9A - Concurrent with Discussants
1:00 PM - 1:25 PM
9B - Concurrent with Discussants
1:25 PM - 1:50 PM
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
CONCURRENT SESSIONS WITH DISCUSSANTS 5
CSR 11
10A - Concurrent with Discussants
2:15 PM - 2:40 PM 		Invest or Divest? The Heterogeneity in Preferences of Foreign and Domestic Institutional Investors Towards Global Sustainability
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM 		Do science-based targets address corporate decarbonisation and reduce economic concerns?
10C - Concurrent with Discussants
3:05 PM - 3:30 PM 		Rebuilding trust: board actions in the wake of corporate social irresponsibility substance or symbolism?
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
CSR 12
11A - Concurrent without Discussants
4:00 PM - 4:15 PM
No Presentation (4)
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		Carbon Uncertainty and Voluntary Carbon Assurance
11C - Concurrent without Discussants
4:30 PM - 4:45 PM
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

Gallery 3
CONCURRENT SESSION WITHOUT DISCUSSANTS 4
6A - Concurrent without Discussants
8:45 AM - 9:00 AM
6B - Concurrent without Discussants
9:00 AM - 9:15 AM
6C - Concurrent without Discussants
9:15 AM - 9:30 AM
6D - Concurrent without Discussants
9:30 AM - 9:45 AM
CONCURRENT SESSION WITHOUT DISCUSSANTS 5
Corporate Governance 6
7A - Concurrent without Discussants
9:50 AM - 10:05 AM
No Presentation (1)
7B - Concurrent without Discussants
10:05 AM - 10:20 AM 		Female Leadership and Transparency: Insights from Chinese Charitable Foundations
7C - Concurrent without Discussants
10:20 AM - 10:35 AM
10:35 AM - 11:00 AM Morning Tea Tuesday
8A - Concurrent with Discussants
11:00 AM - 11:25 AM
11:00 AM - 12:15 PM
8B - Concurrent with Discussants
11:25 AM - 11:50 AM
8C - Concurrent with Discussants
11:50 AM - 12:15 PM
12:15 PM - 1:00 PM Lunch Tuesday
CONCURRENT SESSIONS WITH DISCUSSANTS 4
9A - Concurrent with Discussants
1:00 PM - 1:25 PM
9B - Concurrent with Discussants
1:25 PM - 1:50 PM
9C - Concurrent with Discussants
1:50 PM - 2:15 PM
10A - Concurrent with Discussants
2:15 PM - 2:40 PM
2:15 PM - 3:30 PM
10B - Concurrent with Discussants
2:40 PM - 3:05 PM
10C - Concurrent with Discussants
3:05 PM - 3:30 PM
3:30 PM - 4:00 PM Afternoon Tea Tuesday
CONCURRENT SESSION WITHOUT DISCUSSANTS 6
Interdisciplinary 3
11A - Concurrent without Discussants
4:00 PM - 4:15 PM 		Is Machine Learning Really Efficient in Detecting Corporate Fraud?
4:00 PM - 5:00 PM
11B - Concurrent without Discussants
4:15 PM - 4:30 PM 		Blockchain in banking: sorting the 'fluff from the reality'
11C - Concurrent without Discussants
4:30 PM - 4:45 PM 		Unravelling the Relationship between Technical Competency, Customer Risk Profiling, and JDM in Anti-Money Laundering: Evidence from Malaysia
11D - Concurrent without Discussants
4:45 PM - 5:00 PM
7:00 PM - 11:00 PM Conference Dinner and Awards

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