Papers Being Presented at the 2011 AFAANZ Conference
237 Maria Balatbat, Gerry Gallery, Andrew Jackson
The Strategic Timing of Management Earnings Forecasts
213 Mohammad Badrul Muttakin, Arifur Khan, Nava Subramaniam
Family control, board structure and performance: Evidence from an emerging economy
296 Rashidah Abdul Rahman, Nik Mohd. Zaki Nik Salleh, Wan Masliza Wan Mohammad
A Panel Data Analysis on the Effects of Independent Directors Characteristics, Ethnicity and the Level of risks on Discretionary Accruals in Malaysian Manufacturing Companies (2003-2009)
135 Mimi Abdullah , Steven LI
Transaction costs implied by Leland option pricing models: An empirical study
157 Indra Abeysekera
The effect of disclosure transparency on intangibles and analysts’ stock pricing forecasts
180 Subhash Abhayawansa, James Guthrie
Australian sell-side analysts’ use of intellectual capital information
83 Mona Abou Taleb, Brian Gibson, Martin Hovey
Accounting for Income in Business Sustainability
263 Mahmoud Agha
The Effect of Financial Flexibility and Credit Rating Transitions on Corporate Investment and Financing Decisions
56 Kamran Ahmed, Xu Dong Ji, Nor Farizal Mohammed
Accounting Conservatism, Corporate Governance and Political Influence: Evidence from Malaysia
95 Aigbe Akhigbe, Tawfeek Al-Khyal, Turki Bugshan, Sunil Mohanty
Asymmetric Effects of Oil Price Changes on Stock Returns, Risks and Trading Volumes: The Case of the U.S. Oil and Gas Industry
211 Manzurul Alam, Janek Ratnatunga
Risk Management and Corporate Governance: A Case Study
196 Muhammad Ali, Mitchell Bryce, Paul Mather
Accounting quality in the pre/post IFRS adoption and the impact of audit committee expertise - evidence from Australia
290 Bakhtiar Alrazi, Charl de Villiers, Chris Van Staden
The Environmental Reporting of Electric Utilities: An International Comparison
314 Warwick Anderson, Ava Chang
The impact of disclosures of financial distress on the market value of shares of publicly-listed New Zealand firms
150 Bruce Arnold, Kevin Liu
Australian Superannuation Outsourcing: Fees, Related Parties and Concentrated Markets
187 Vicky Arnold, Tanya Benford, Joseph Canada, Steve G. Sutton
Enhancing Strategic Flexibility and Performance through Risk Management: The Enabling Role of Information Technology
197 Vicky Arnold, Tanya Benford, Clark Hampton, Steve G. Sutton
ENTERPRISE RISK MANAGEMENT AS A STRATEGIC GOVERNANCE MECHANISM IN IT-ENABLED TRANSNATIONAL SUPPLY CHAINS
218 Balasingham Balachandran , Sutharson Kanapathipillai, Chandrasekhar Krishnamurti , Michael Theobald, Eswaran Velayutham
Issuance of Warrants in Seasoned Equity Offerings – Evidence from Rights Offerings
163 Rachel Baskerville, Martin Turner
Change in Conception of Learning: A Missing Ingredient to Support Deep Learning
236 Jane Baxter, Wai Fong Chua, Jichao Gui
Non-Monetary Collaborative Alliances (NMCA) and Control: A Field Study of an Australian-Chinese Alliance
270 Cornelia Beck, Angela Hecimovic, Sharron O'Neill
Independent Assurance of Corporate Social Disclosure: Producing “Certificates of Comfort” or Enhancing Credibility?
92 Wendy Beekes, Philip Brown, Andrew Jackson
A Better Mousetrap? Does the Market Really Discover Bad News Earlier?
181 Nicolas Berland, Vassili Joannides, Yves Levant
Rhetoric and the fate of budgeting
155 Jenni Bettman, Aiden Hallett, Stephen Sault
Rumortrage: Can Investors Profit on Takeover Rumors on Internet Stock Message Boards?
316 Asit Bhattacharrya, Hock-Thye Chan, Rodrigs Marcus, Suzanne Ryan
THE MASTER OF PROFESSIONAL ACCOUNTING: CHALLENGING STEREOTYPES OF INTERNATIONAL STUDENTS
247 Chris Bilson, Sorin Daniliuc, Greg Shailer
THE IMPACT OF INTEGRATION AND FOCUS ON POST-ACQUISITION PERFORMANCE
256 Ronald Bird, Kiran Thapa
Stock Message Board and Investors' Reaction to Company News
193 Jacqueline Birt, Lorena Mitrione, George Tanewski
Value Relevance of Research and Development Expenditure in the Australian Health Care Industry
311 Jacqueline Birt, Michaela Rankin, Teng Zhou
Extractive Firms and the Value Relevance of Exploration and Evaluation Expenditures
313 Jacqueline Birt, Michaela Rankin, Chen Lan Song
Derivatives use and disclosure in the Extractives Industry
152 Belete Bobe, Dessalegn Mihret
The misalignment between accounting education and practice in Ethiopia: A resource dependence perspective
54 Graham Bornholt, Mirela Malin
Enhancing Contrarian Strategies: Evidence from Developed Markets Indices
81 Nives Botica Redmayne, Fawzi Laswad, Kathryn Trewavas
The impact of IFRS adoption on public sector financial statements
206 Graham Bowrey, C.J. McNair, Ted Watts
Red Queen takes White Knight: The Commercialization of Accounting Education in Australia
141 Michael Bradbury, Elizabeth Rainsbury, Josefino San Diego
EVIDENCE ON THE CONVERGENCE OF CORPORATE GOVERNANCE: RELATED TO AUDIT COMMITTEE COMPOSITION
109 Christine Brown, Astrophel Choo, Sean Pinder
The relation between market liquidity and anonymity in the presence of tick size constraints
51 Philip Brown, Alexey Feigin, Andrew Ferguson
Daily and Intraday Market Reactions to a Star Resource Analyst’s Recommendations
295 Philip Brown, Victoria Clout, Andrew Ferguson
Market reactions to the proposed resources rent tax
325 Philip Brown, Andrew Ferguson, Peter Lam
Do shareholders gain from reverse takeover transactions? An analysis of the shell premium
134 Martin Bugeja, Zoltan Matolcsy, Helen Spiropoulos
Are women tougher and better negotiators? Some evidence on CEO compensation
195 Binh Bui, Carolyn Fowler, Chris Hunt
The Externalisation of ETS-Related Carbon Costs through Political Mechanisms and Carbon Accounting
96 Thanh Bui, Barry Cooper, Prem Yapa
Accounting development in a French colony and the role of the State: the case of Vietnam
200 Roger L. Burritt, Amanda J. Carter, John D. Pisaniello
Accountants as mental health workers: the public interest in regional and remote areas
35 Steven Cahan, Debra Jeter, Vic Naiker
Are All Industry Specialist Auditors the Same?
223 Daryll Cahill, Sonia Magdziarz, Paul Myers, Joan Pagonis, Meredith Tharapos
Improving the Student Experience by Using Accounting Students as Teaching Assistants in Tutorials
16 Weiyi (Cynthia) Cai
Accounting Disclosure Quality, Cost of Capital and Interrelated Firm Effect
149 Marie-Anne Cam, Monica Tan
Trustee Governance, Director’s Background and Voluntary Disclosure: A Survey of Australian Superannuation Industry Funds
268 Peter Carey, Victor Fang
Measuring the benefit of a regulated mandatory quiet period in the new issues market
74 Garry Carnegie, Christopher Napier
Accounting's past, present and future: without the past there is nothing else
61 Elizabeth Carson, Neil Fargher, Liwei Jiang, Yang Xu
Auditor Responses to Changes in Business Risk: The Impact of the Global Financial Crisis on Auditors' Behaviour in Australia
238 Whelan Catherine, Simone Kelly, Ray McNamara, Jasper Verkleij
Inventory Valuation, Company Value and the Uncertainty Principle
100 Daniel Chai, Viet Minh Do, Van Hoang Vu
Empirical test on the Liquidity-adjusted Capital Asset Pricing Model
20 Lai Ping Chai
Is Profit Warning a Corporate Strategic Process?
80 Howard Chan, Yufei Lu, Hong Feng Zhang
The Effect of Financial Constraints, Investment Policy and Product Market Competition on the Value of Cash Holdings
153 Parmod Chand, Elaine Evans, Ceelsan Hu
Factors Affecting Accounting Judgments: A Comparative Study of Australian and Chinese Culture
75 Loy Chanel, Vincent Chong
The effect of superior’s reputation on budgetary slack: the mediating role of subordinates’ Lying and truthfulness - an experimental study
86 Millicent Chang, Jonathan Lock
Are undisclosed director trades related to their remuneration? Australian evidence
264 Charlene Xiaomeng Chen, Stanley Ka Wai Choi, Sue Wright, Steven Hai Wu
Analysts Forecasts During Forced CEO Changes
131 Christina Chiang, Deryl Northcott
Environmental Matters in Financial Reporting: A Question of Audit Materiality??
28 Wai Fong Chua, Habib Mahama
The effect of accounting control choices and practices in the emergence and enactment of supply alliances
5 Janne Chung, Jeffrey Cohen, Gary Monroe
THE INFLUENCE OF ETHICAL CONFLICT AND EMOTION ON AUDITORS’ INVENTORY JUDGMENTS
39 Robert Clift, Hartini Jaafar
Firm life cycle, accounting choice and the value relevance of intangible assets: The impact of AIFRS implementation
89 Greg Clinch, Sorabh Tomar
Discretionary Disclosure in the Presence of Heuristic Traders
40 Eva Collins, Jarrod Haar, Stewart Lawrence, Juliet Roper
The growing divide in CSR practices and reporting in a time of recession.
299 Ling Mei Cong, Greg Tower, Mitchell Van der Zahn
Foreign Primary Listings and Earnings Quality
251 Barry Cooper, Shireenjit Johl, Michelle Phang
A comparison of domestic and international accounting students’ academic performance using the goal-efficacy framework
52 Paul Coram, Jane Hronsky, Dawei Ye
Living in Lectopia: Does it Affect Student Performance?
214 Jeff Coulton, Caitlin Ruddock
Client importance and financial reporting quality at audit partner office and firm level
34 Stacey Cowan, Maria Tyler
The applicability of an evolving multi-theoretical model to predict and explain emission disclosures: an exploratory study
189 Suresh Cuganesan
INVESTIGATING CUSTOMER PERFORMANCE MEASUREMENT IN SOCIAL SERVICE NOT-FOR-PROFITS
331 Grant Cullen, Dominic Gasbarro, Gary Monroe, Greg Shailer, Yuyu Zhang
Asset Securitizations and Audit Fees
123 Gadenne David, Sands John, Kirsty Rae
The Association between Commitment and Social Responsibility: A structural equation model
108 Kevin Davis
Risk Sharing and Asset Pricing
145 Judy Day, Paul Mather, Peter Taylor
The Effect of Corporate Board Characteristics on Loan Monitoring Decisions
248 Paul de Lange, Shannon Sidaway
Voluntary Environmental Disclosures in the Annual Report: The Impact of the National Greenhouse & Energy Reporting Act
116 Eisabeth Dedman, Asad Kausar
The Impact of Voluntary Audit on Credit Ratings and Financial Reporting Quality: Evidence from UK private firms
33 Craig Deegan, Sharron O'Neill
The GRI's Sustainability Reporting Guidelines: Promoting Accountability to Stakeholders or Institutionalising Corporate Social P.R.?
258 Craig Deegan, Shamima Haque, Robert Inglis
Climate change-related corporate governance information: an explanation of the difference between the supply of and demand for such information
262 Craig Deegan, Robert Inglis, Chin Moi Loh
The changing trends of corporate social and environmental disclosure within the Australian gambling industry
90 Steven Dellaportas
ACCOUNTANTS IN PRISON: REINTEGRATIVE OR STIGMATIC SHAMING
184 Sandip Dhole
What drives firm-level differences in conservatism?
281 Tami Dinh Thi, Wolfgang Schultze, Thorsten Sellhorn, Anne Wyatt
The differential properties of unconditional vs. conditional conservatism - The case of R&D accounting
306 Paul Dou, David Gallagher, Terry Walter
Cross-Region Cross-Sector Asset Allocation with Regimes
132 Carlin Dowling, Stewart Leech
Enabling audit process quality through audit support system design
232 John Dumay, Jim Rooney
THE STORY OF AN INTELLECTUAL CAPITAL CONTROVERSY: DECIDING BETWEEN NUMBERS AND NARRATIVES
265 Keitha Dunstan, Thu Phuong Truong
The Influence of Corporate Governance on Management Earnings Forecast Behaviour in a Low Private Litigation Environment
276 Keitha Dunstan, Muhammad Houqe, Wares Karim, Tony van Zijl
The effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
278 Keitha Dunstan, Trish Keeper, Thu Phuong Truong, Tony van Zijl
The Influence of Board Gender Diversity on the Value of NZX Listed Firms and its Association with Growth Options
255 Laurel Dyson, Jessica Frawley, Andrew Litchfield, Jonathan Tyler, James Wakefield
Increasing Student Engagement and Performance in Introductory Accounting through Student-Generated Screencasts
71 Neil Fargher, Gladys Lee
Companies’ use of whistle-blowing to detect fraud: An examination of corporate whistle-blowing policies
104 Nicholas Fearnley, Sidney Gray
Factors influencing measurement choices of investment property in the European Union: Does culture still matter post IFRS?
303 Andrew Ferguson, Andrew Walker
Restoration and rehabilitation provisions in the Australian materials and energy sectors; Estimation and valuation implications
335 Aldonio Ferreira, Poh Chye Paul Yap
The Complex and Multifaceted World of Performance Management in NGOs: A Case Study
283 Michelle Fortune, Helen Irvine
Playing by the rules: an historical study of Queensland Rugby League's annual reports
229 Adrian France
Referrals in the financial sector: Accountants and financial advisors
159 Lionel Frost , Abdel Halabi, Margaret Lightbody
Football history off the field: utilising financial reports to challenge long held ‘myths’ about the history of the Carlton Football Club
31 Lynn Gallagher, Marion Hutchinson, Ngoc Tao
Corporate Governance and Risk Management: The role of risk and compensation committees.
220 Gerry Gallery, Jodie Nelson, Parveen Reza
The impact of corporate governance on CEO remuneration structures in the aftermath of the GFC
277 Gerry Gallery, Natalie Gallery, Kevin Plastow
An analysis of corporate governance practices of smaller listed companies
30 Quan Gan
On Polynomial Goal Programming and Mean-Variance-Skewness Portfolio Selection
328 Beatriz Garcia Osma, Encarna Guillamon-Saorin
Corporate Governance, Future News and Forward-looking Information
110 David Gilchrist, Robyn Pilcher, Inderpal Singh
The Relationship between Internal and External Audit in the Public Sector – A Case Study
117 Max Goettsche, Maximilian Schauer
The value relevance of accounting figures in the European market reconsidered
69 Brett Govendir, Wells Peter
Influences of firm characteristics on accruals generation and the accrual anomaly
53 Paul Griffin, David Lont, Kate McClune
Insightful Insiders? Insider Trading and Stock Returns Around Debt Covenant Violation Disclosures
43 Chris Guilding, Michael Turner
Factors affecting capital budgeting cash flow forecast biasing: Evidence from the hotel industry
342 Ferdinand Gul, Marion Hutchison, Karen Lai
Gender Diversity and Properties of Analyst Earnings Forecasts
18 Phil Hancock, H.Y. Izan, Lydia Kilcullen
DECISION MAKING AND STEWARDSHIP: TO WHAT EXTENT AND FOR WHAT MAIN REASON DO DONORS AND MEMBERS USE THE INFORMATION CURRENTLY INCLUDED IN THE FINANCIAL REPORTS OF AUSTRALIAN NOT FOR PROFIT ENTITIES?
154 Phil Hancock, Boon Leng Tan
Board evaluation does matter:Findings from listed companies in Singapore
177 Phil Hancock, Bryan Howieson, Marie Kavanagh, Naomi Segal, Irene Tempone
Embedding non-technical skills into the accounting curricula
174 Noel Harding, Wen He
Does Investor Mood Really Affect Stock Prices?
13 Graeme Harrison, Alan Kilgore, Renee Radich
The Relative Importance of Audit Quality Attributes
287 Todd Hartle, Marie Kavanagh, Wahida Zraa
Adopting appropriate Teaching Models to develop knowledge and skills to academic standards in the accounting discipline
77 Fiona Henderson, Beverley Jackling, Moonsamy Naidoo, Beverley Oliver, Rafael Paguio, Maria Prokofieva, Lalith Seelanatha
Identifying employment expectation-performance gaps of accounting graduates using Graduate Employability Indicators
65 Lynn Hodgkinson, Graham Partington
Capital Gains Tax Managed Funds and the Value of Dividends
329 Allan Hodgson, Suntharee Lhaopadchan, Sirimon Treeponggkaruna
Insider Disclosure Regulations and Differential Cost Impacts
285 Rochel Hoffman, Nonna Martinov-Bennie
Greenhouse Gas and Energy Audits under the Newly Legislated Audit Determination: Perceptions of Initial Impact
191 Keith Hooper, Deryl Northcott, Sue (S.E) Yong
Cultural values and tax compliance behaviours of ethnic operators: A Hofstede perspective
190 Keith Hooper, Deryl Northcott, Rowena Sinclair
A Multi-faceted Model of Charitable Accountability
106 Zahirul Hoque, Luz María Marín Vinuesa
Total quality management, non-financial performance measures and business performance: An empirical study
21 Sarowar Hossain, Gary Monroe
What happens to auditor’s fees where there are multiple links between audit committee members and audit partners?
63 H.Y. Izan, Dianne Massoudi, Ann Tarca
Impair or not to Impair? Factors affecting the application of IAS 36 in Australia and the United Kingdom
36 Beverley Jackling, Riccardo Natoli, Maria Prokofieva
Improving accounting students employability: an evaluation of group work in a multicultural learning environment
165 Beverley Jackling, Riccardo Natoli, Salina Siddique
Exploring the adequacy of a model of student attrition as applied to business students: A qualitative approach
49 Andrew Jackson
Does accounting quality enhance the timeliness of price discovery?
222 Kerry Jacobs, Sumit Lodhia
Beyond Legitimacy Theory: Sustainability Reporting in the Australian Commonwealth Public Sector
333 Wickramasinghe Jayantha, Raymond McNamara
THE VALUE RELEVANCE OF ENTERPRISE RESOURCE PLANNING INFORMATION (ERP)
201 Shireenjit Johl, Arifur Khan
AUDIT PRICING IN PRIVATE FIRMS: THE EFFECTS OF FAMILY AND FOREIGN CONTROL
231 Mahesh Joshi, Rakesh Pandey, Dennis Taylor
Governance of large family companies in traditional and new economy industries in India: effects on financial performance
320 Christine Jubb, Nzilu Musyoki
Microfinance and Business Development Service Linkages: Synergies for Micro and Small Enterprise Development in Kenya
199 Ramadan Kanan, Joseph Mula
Impact of cross-cultural power distance on participation, voice and explanation in budgeting: Empirical study of Anglo-American and local oil companies operating in Libyan
148 Helen Kang, Lin Liao, Richard Morris, Qingliang Tang
Information Asymmetry of Fair Value Accounting during the Global Financial Crisis
241 Kate Kearins, Belinda Luke, Martie-Louise Verreynne
‘Pushing the boundaries’ versus identifying the boundaries:
292 Pamela Kent, Carolyn Windsor, Tamara Zunker
Voluntary Employee Disclosures in Australian Annual Reports Applying Ullmann’s Stakeholder Theory
243 Arifur Khan, Nava Subramaniam
Family firm, audit fee and auditor choice: Australian evidence
346 Tehmina Khan, Shannon Sidaway, Dennis Taylor, Meredith Tharapos
Downward accountability for Victoria’s ‘Black Saturday’ bushfire recovery: evidence from reports of government and NGOs
2 Roman Lanis, Grant Richardson
Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis
259 Akeel Lary, Dennis Taylor
Governance Characteristics and Role Effectiveness of Audit Committees
82 Stewart Lawrence, Alan Lowe, Umesh Sharma
Strategic management and the balanced scorecard: A case study of a telecommunincation company
99 George Lee
The Performance Implication of Financial Expertise of Outside Directors across Strategies
98 Kin Wai Lee
Managerial Pay-Performance Sensitivity in Asia
122 Edwin Lim, Wei Lu
Value Relevance of Earnings Components during the Global Financial Crisis: Evidence from Australia
103 Youngdeok Lim
Tax Avoidance and Underleverage Puzzle: Korean Evidence
186 Mazlina Mat Zain, Zulkifflee Mohamed, Nava Subramaniam
INTERNAL AUDIT ATTRIBUTES AND EXTERNAL AUDIT’S RELIANCE ON INTERNAL AUDIT: IMPLICATIONS ON AUDIT FEES
158 Dianne McGrath, Daniel Murphy
ESG Reporting – Australian Class Actions as a Motivator
337 Dianne McGrath, Daniel Murphy
Reaping what you sow: An action research proposal (model) to improve the uptake of accounting as a career choice
224 Patty McNicholas, Carolyn Windsor
The BP Gulf Oil Spill: Failed Regulatory and Corporate Governance Systems Analysed Through a Regulatory Capitalis Lens
25 Izah Mohd Tahir, Abdul Mongid
The Relationship between Risk, Capital and Inefficiency: Evidence from Commercila Banks in ASEAN
62 Imad Moosa
OPERATIONAL RISK AS A FUNCTION OF THE STATE OF THE ECONOMY
332 Donata Muntean, Kay Plummer
Perceptions of the role of APES110
102 Lyn Murphy, Maguire William
QUANTIFYING THE BENEFITS AND COSTS OF CONDUCTING SPONSORED CLINICAL TRIALS IN A PUBLICLY FUNDED NEW ZEALAND HOSPITAL
55 Mohan Nandha, Harminder Singh
Oil price and stock market returns: The Chinese market
3 Nick Nguyen, Cameron Truong
The Information Content of Stock Markets around the World, a Cultural Explanation
32 Hoai Huong Pham, GLennda Scully, Greg Tower
De jure Convergence of Vietnamese and International Accounting Standards
253 Michelle Phang, VG Shridharan
Management control systems, knowledge sharing and professional competency
252 Maya Purushothaman, Ross Taplin
HOW GREEN ARE CLIMATE CHANGE ISSUES? : AN AUDITORS PERSPECTIVE
280 Maya Purushothaman, Ross Taplin
A Pre & Post Analysis of the Impact of Carbon Regulation & Ratification of the Kyoto Protocol: An Australian Perspective
76 Sureshchandra Ramachandra
Malaysian march towards Industrialisation:Firm-level evidence of its progress from organisation capital perspective
133 Glenn Richards, Chris Van Staden
The readability of International Financial Reporting Standards – is harmonisation having a negative impact?
172 Allison Ringer, Arabella Volkov, Michael Volkov
Student Perception of Learning Approach and Teamwork Benefits in Accounting: A Qualitative Study
310 Avinash Rugoobur, Prabhu Sivabalan
Management control impacts on creative attribution generation in an innovation project setting
167 Mark Russell
Continuous Disclosure and Price Discovery
202 Greg Shailer, Mark Wilson
The role of accounting information from dual-distribution systems to reduce information asymmetry in supply chain contracting.
216 Jasvinder Sidhu, Brian West
The interplay between caste and the emergent accounting profession in India
323 Trevor Stanley
Bridging the Gap between Tertiary Education and Work: A Model of Situated Learning in Accountancy
47 Alfred Tran
Can Taxable Income Be Estimated from Financial Reports of Listed Companies in Australia?
9 Yi Wang, Antony Young
AUDIT COMMITTEE AND GOING CONCERN REPORTING DECISIONS: AUSTRALIAN EVIDENCE
41 Paul Wells
Mirror, Mirror On The Wall
250 Gaoguang Zhou, Xindong Zhu
Client importance and auditor opinions: international evidence