SESSION 3(G): “RESEARCH FORUM: STUDIES IN CAPITAL MARKETS”

Davood Askarany, University of Auckland, New Zealand

“Inter-Organizational Relationship, Corporate Equity Ownership, and Financial Performance”

Ikuko Sasaki, Tohoku Gakuin University, Japan Atsushi Shiiba, Osaka University, Japan

Kunimaru Takahashi, Aoyama Gakuin University, Japan

“Strategy, Incentive Design and Performance: Empirical Evidence”

Joanna L.Y. Ho, University of California, Irvine, U.S.A.

Dipankar Ghosh, University of Oklahoma, U.S.A.

Hiroshi Miya, Kobe University, Japan

SESSION 3(F): “RESEARCH FORUM: MANAGERIAL ACCOUNTING /EARNINGS MANAGEMENT ISSUES” Surfers Paradise III

Moderator: Tim Stearns, California State University, Fresno, U.S.A.

“FCF Agency Costs, Earnings Management, and Investor Monitoring”

Vida Mojtahedzadeh, Al-Zahra University, Iran Seyed Hossein Alavi Tabari, Al-Zahra University, Iran Nasim Nour Ali Pour Nahavandi, Al-Zahra University, Iran

“Measurement of Economic Result in Public Organizations: A Departmental Analysis”

Carlos Alberto Grespan Bonacim, University of São Paulo, Brazil Adriana Maria Procopio de Araujo, University of São Paulo, Brazil

“Accountability and Drinking-Water in New Zealand”

Jonathan Barrett, The Open Polytechnic of New Zealand, New Zealand Gwyn Narraway, The Open Polytechnic of New Zealand, New Zealand

“The Evolution of Working Capital Management”

Mohd Ridzuan Darun, University of Malaysia Pahang, Malaysia Jack Radford, Lincoln University, New Zealand

Jamal Roudaki, Lincoln University, New Zealand

SESSION 3(G): “RESEARCH FORUM: STUDIES IN CAPITAL MARKETS”

Moderator: Alvaro Gasca Neri, Ernst & Young, Mexico Coolangatta I&II

“Analysis of the Residual Income Valuation and Abnormal Earnings Growth Models for Brazilian Companies Followed by Analysts:

Comparison and Convergence”

Gerlando Lima, University of São Paulo, Brazil José Almeida, Federal University of Espirito Santo, Brazil Lima Iran, University of São Paulo, Brazil

“Objectively, there are only Subjective Business Values”

Gerrit Brösel, Technische Universität Ilmenau, Germany Mario Zimmermann, Technische Universität Ilmenau, Germany

Cindy Yoshiko Shirata, University of Tsukuba, Japan

“Does Physical Distance Affect Bank-Firm Relationship? - Empirical Analysis of Listed and Unlisted Bankrupt Firms”

Cindy Yoshiko Shirata, University of Tsukuba, Japan Tsuyoshi Mori, University of Tsukuba, Japan

10:30 a.m. - 10:45 a.m. COFFEE BREAK Gold Coast Gallery 10:45 a.m. - 12:15 p.m. CONCURRENT SESSIONS

SESSION 4(A): “AUDITING ISSUES” Southport I Moderator: Pamela Kent, Bond University, Australia

“On the Influence of Main Banks on Auditor Choice and Auditor Reporting: Evidence from Japan”

K. Hung Chan, Lingnan University, China Jin Jiang, Lingnan University, China Phyllis Mo, Lingnan University, China

“Meta-Regression Analysis and the Big Firm Premium”

David Hay, University of Auckland, New Zealand

“Auditor Switch Decisions under Forced Auditor Change: Evidence from China”

Chan-Jane Lin, National Taiwan University, Taiwan Hsiao-Lun Lin, National Chiao Tung University, Taiwan Li-Chun Kuo, National Taiwan University, Taiwan

“Impact of Retained Ownership, CEO-Chair Duality, and Foreign Equity Participation on Auditor Choice of IPO Firms:

Evidence from an Emerging Market”

Wares Karim, Saint Mary's College of California, U.S.A.

Tony van Zijl, Victoria University of Wellington, New Zealand Sabur Mollah, Stockholm University, Sweden

SESSION 4(B): “CORPORATE GOVERNANCE” Southport II Moderator: Joanna Ho, University of California, Irvine, U.S.A.

“Accounting in Corporate Governance: Evidence from a Commercial Bank in Sri Lanka”

Sujatha Perera, Macquarie University, Australia

SESSION 4(C): “STUDIES IN CAPITAL MARKETS” Southport III

Moderator: Yuefan Sun, Beijing Technology and Business University, China

“The Use of Infringement Notices in the Enforcement of the Continuous Disclosure Regime – Evidence to 2009”

Cary Di Lernia, University of Sydney, Australia Tyrone Carlin, University of Sydney, Australia Nigel Finch, University of Sydney, Australia

“The Governance Role of Accounting Conservatism: International Evidence on CEO Turnovers”

Z. Jun Lin, Hong Kong Baptist University, Hong Kong Jinshuai Hu, Hong Kong Baptist University, Hong Kong

“Factors that Impact Cost of Capital: A Structural Equation Model Approach”

Etty Murwaningsari, Trisakti University, Indonesia Sistya Rachmawati, Standard Chartered Bank, Indonesia

“The Effect of Corporate Governance Regulations on Firm Value: New Zealand Evidence”

Md. Borhan Uddin Bhuiyan, Lincoln University, New Zealand Jamal Roudaki, Lincoln University, New Zealand

Murray Clark, Lincoln University, New Zealand

SESSION 4(D): “FINANCIAL ACCOUNTING ISSUES” Surfers Paradise I Moderator: Jamal Roudaki, Lincoln University, New Zealand

“Analysts‟ Forecast Bias and Accruals: Australian Evidence”

Xiaomeng Chen, Macquarie University, Australia Hai Wu, Macquarie University, Australia

“Sustainability Accounting and Reporting”

Shirley Polejewski, University of St. Thomas, U.S.A.

“Firm Valuation in Australia‟s Junior Mining Sector: Issues and Fundamentals in a Descriptive Analysis”

Casey Iddon, University of Ballarat, Australia Samanthala Hettihewa, University of Ballarat, Australia

SESSION 4(E): “TAXATION ISSUES” Surfers Paradise II Moderator: Kim Kercher, Bond University, Australia

“Capital Gains Tax, Supply-driven Trading and Ownership Structure: Direct Evidence of the Lock-in Effect”

Dean Hanlon, Monash University, Australia Sean Pinder, University of Melbourne, Australia

“The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness”

Hiroki Yamashita, Aichi University, Japan Hiroshi Onuma, Tokyo University of Science, Japan Katsushi Suzuki, Kobe University, Japan

“Effects of Tax Rate Cut on Firms' Profitability and Valuation: A Micro Foundations Approach”

Keiichi Kubota, Chuo University, Japan

Agnes W.Y. Lo, Lingnan University, Hong Kong

Raymond M.K. Wong, City University of Hong Kong, Hong Kong Michael Firth, Lingnan University, Hong Kong

SESSION 4(F): “RESEARCH FORUM: AUDITING/ TAXATION ISSUES” Surfers Paradise III Moderator: Chikako Ozu, Kyushu University, Japan

“A Hermeneutical Inquiry: Emergence of Performance Auditing in the Fijain Public Sector”

Nirmala Nath, Massey University, New Zealand Stewart Lawerence, Waikato University, New Zealand Karen Van Peursem, Waikato University, New Zealand

“Internal Control Reporting and Its Auditing in Japan”

Toshifumi Takada, Tohoku University, Japan Mineo Uchiyama, Aoyamagakuin University, Japan Katsuyuki Kanda, Okayama University, Japan Yoshihiro Machida, Aoyamagakuin University, Japan Hidetaka Fujiwara, Aichishukutoku University, Japan Chikako Ogura, Aichishukutoku University, Japan Motohiko Nakamura, Aichishukutoku University, Japan

“Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia”

Sylvia Veronica Siregar, University of Indonesia, Indonesia Fitriany Amarullah, University of Indonesia, Indonesia Arie Wibowo, University of Indonesia, Indonesia Viska Anggraita, University of Indonesia, Indonesia

“Conservatism under Taxation”

Jumpei Nishitani, Ritsumeikan University, Japan