Tentative Programme

Conference Day 1: 22 November 2017

0800 – 0900 Registration
0900 – 0940 Welcoming & Keynote Address
by Prof. Dr. Shahrokh M. Saudagaran
Secretary General of FourA
0940 – 1100 SESSION 1

Green Strategy and Its Benefits: An Empirical Study of the Hotel Industry in Thailand
Komkrit Singjai, Lanita Winata, Tyge-F. Kummer

International Harmonization of Accounting Education in the United Arab Emirates (UAE) Emerging Market
Nizar AlSharari, Walaa Wahid ElKelish

The Nature of Islamic Accounting and Methodology Used in Muslim Countries: Practical Application in UAE
Mohamed Salem M Bayou

Corporate Social Responsibility Learning Two Loop, MCS And Financial Performance of the Company (Empirical Studies at the Manufacturing Company in the Province of Banten)
Roni Budianto

1100 – 1120 Coffee Break
1120 – 1300 SESSION 2

Disclosure of the Going Concern Assumption and the Japanese Main Bank System
Yuho Kusaka

CFO Resignation in IPO Years, Pre-IPO Earnings Management and Post-IPO Performances: Evidence from Newly-Listed Chinese Companies
Yingwen Guo, Jingjing Li, Jianping Liu

Vertical Interlock and Related-Party M&A Within Business Groups
Xin Chen, Chang Yang

Directors' Tenure and Earnings Response Coefficients of FTSE KLCI
Mazrah Malek, Saidatunur Fauzi Saidin, Saeidah Malik

What Keeps Audit Partners Awake at Night: Evidence from Their Communication in Key Audit Matters
Siti Norwahida Shukeri, Wan Nordin Wan-Hussin

1300 – 1400 Lunch Break
1400 – 1540 SESSION 3

An Experimental Study of the Effect of Accounting Transparency on Impairment Loss Recognition
Keishi Fujiyama, Kazunori Miwa, Satoshi Taguchi

Operating Lease and Credit Assessments: The Case of Japanese Banks
Yuya Koga

Investor Protection, Corporate Governance, Audit Quality, and Earnings Quality
Titik Kusharyanti, Indra Wijaya Kusuma

Identifying Disclosure Items for Zakat Institutions
Sherliza Puat Nelson, Raedah Sapingi, Maslina Ahmad

Does Ethic Content Matter in Influencing Accounting Students' Ethical Behavior?
Putri Paramita Agritansia, Rahmawati Hanny Y.

1540 – 1600 Coffee Break
1600 – 1740  SESSION 4

Do Related Party Transactions Matter to Auditors? Evidence from Audit Opinion
Arizona Mustikarini, Nadia Destianne Khansa

Does Modified Audit Opinion Matter to Investors? Evidence from Indonesia
Arizona Mustikarini, Muhammad Bima Samudera

Measuring Enterprise Growth and Performance: Evidence from Bandung, West Java Province, Indonesia
Aineias Gkikas, Mark Gilman, Hary Febriansyah

Impact of Political Events (Inauguration of Cabinet and Cabinet Reshuffles) On Industrial Sectors in Indonesia Stock Exchange
Albert Prasetia, Susi Sarumpaet, Dewi Sukmasari

An Evaluation of Indonesian Environmental Non-profit Organisations' Financial Performance (An Empirical Study on World Wildlife Fund Indonesia)
Aldo Lazuardy, Susi Sarumpaet, Dewi Sukmasari

1740 End of Day 1

Conference Day 2: 23 November 2017

0900 – 1040 SESSION 5

Internal Control and Tax Aggressiveness: Evidence from China
Chunli Liu, Ying Chen, Bin Lin, Jian Cao

Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China
Jian Cao, Ying Chen, Bin Lin, Chunli Liu, Longwen Zhang

Adoption of Information Systems on Creative Industry Enterprises in Yogyakarta, Indonesia
Btari Bunga Ceisari, Fitriati Akmila

Does Organisational Culture Affect Dysfunctional Behaviour in Information System Security?
Saiyidi Mat Roni, Hadrian Djajadikerta, Terri Trireksani

I Have to Buy iPad Mini: The UTAUT Perspective
Samiaji Sarosa

1040 – 1100 Coffee Break
1100 – 1240 SESSION 6

Market Reactions to Corporate Unethical Behaviors: A Study from Indonesia
Susi Sarumpaet, Ernie Hendrawaty

Progressive Taxation in ASEAN: A Review on Personal Income Tax Rates
Shanmugam Munuswamy, Zulkifflee Mohamed

The Challenge for Accounting Competency Development of Students in Indonesia
Masako Saito, Sekar Mayangsari

The Effect of Intellectual Capital and Business Networking on Business Performance: Evidence from Hotel Industry
Riana Sitawati, Lanita Winata

Firm Performance, Top Management Compensation, and Risk Preference: A Study of Indonesian Firms
Evy Rahman Utami, Indra Wijaya Kusuma

1240 – 1400 Lunch Break
1400 – 1520 SESSION 7

M&A Size, Technological Absorptive Ability and Post-Acquisition Innovation Performance: Evidence from Chinese High-Tech Firms
Delin Lin, Xi Zhao

Reporting on Performance: Disclosure Quality of Indonesian Provincial Governments Annual Reports
Aldiena Bunga Fadhila

Flypaper Effect and Factors Affecting Regional Government's Expenditure at Districts of Yogyakarta Special Region Province 2008 – 2014
Eni Nur Puji Astutik, Antonius Diksa Kuntara

Analysing the Quality of Accrual Accounting Implementation in Indonesia Local Governments
Irwan Taufiq Ritonga

1520 – 1600 FourA Annual General Meeting
Presentation by the Delegation of China
Closing Ceremony
1600 – 1620 Coffee Break
1620 End of Conference




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