Hit enter to search or ESC to close
Cart
Member Login
Contact Us
Menu
Toggle Navigation
About Us
Background
Governance
Objectives
Sponsorship
Audited Accounts
Membership
Become a Member
Member Benefits
Institutional Members
Conference
Annual Conference
Past Conferences
Research
Member access to A&F Journal
Accounting & Finance Journal
Accounting History Journal
Call for Papers
Research Grants
Research Development Workshop
Education
AFDEN
Doctoral Symposium
Education Forum
Webinars
Insight Series
Academia & Industry Series
Community
News
Awards
Links and Organisations
All Resources
Past Newsletters
Quitch
Learning Standards
Job Listings
Special Interest Groups
All Groups
Accounting Education
Accounting History
Auditing and Assurance
Data Analytics
ESG
Finance
Financial Reporting
General Interest
Management Accounting
Public Sector and Not-For-Profit Accounting
Qualitative Research in Accounting Network
Tax
Cart
Member Login
Search
About Us
Background
Governance
Objectives
Sponsorship
Audited Accounts
Membership
Become a Member
Member Benefits
Institutional Members
Conference
Annual Conference
Past Conferences
Research
Member access to A&F Journal
Accounting & Finance Journal
Accounting History Journal
Call for Papers
Research Grants
Research Development Workshop
Education
AFDEN
Doctoral Symposium
Education Forum
Webinars
Insight Series
Academia & Industry Series
Community
News
Awards
Links and Organisations
All Resources
Past Newsletters
Quitch
Learning Standards
Job Listings
Special Interest Groups
All Groups
Accounting Education
Accounting History
Auditing and Assurance
Data Analytics
ESG
Finance
Financial Reporting
General Interest
Management Accounting
Public Sector and Not-For-Profit Accounting
Qualitative Research in Accounting Network
Tax
Contact Us
Connect
LinkedIn
Twitter
Facebook
AFAANZ Newsletter December 2020
×
Login Or Join
User Login
E-mail:
*
Password:
*
Create new account
Request new password
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional //EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office"> <head> <!--[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]--> <meta http-equiv="Content-Type" content="text/html; charset=utf-8" /> <meta name="viewport" content="width=device-width" /> <!--[if !mso]><!--> <meta http-equiv="X-UA-Compatible" content="IE=edge" /> <!--<![endif]--> <title></title> <!--[if !mso]><!--> <!--<![endif]--> <style type="text/css"> body { margin: 0; padding: 0; } table, td, tr { vertical-align: top; border-collapse: collapse; } * { line-height: inherit; } a[x-apple-data-detectors=true] { color: inherit !important; text-decoration: none !important; } </style> <style type="text/css" id="media-query"> @media (max-width: 680px) { .block-grid, .col { min-width: 320px !important; max-width: 100% !important; display: block !important; } .block-grid { width: 100% !important; } .col { width: 100% !important; } .col_cont { margin: 0 auto; } img.fullwidth, img.fullwidthOnMobile { max-width: 100% !important; } .no-stack .col { min-width: 0 !important; display: table-cell !important; } .no-stack.two-up .col { width: 50% !important; } .no-stack .col.num2 { width: 16.6% !important; } .no-stack .col.num3 { width: 25% !important; } .no-stack .col.num4 { width: 33% !important; } .no-stack .col.num5 { width: 41.6% !important; } .no-stack .col.num6 { width: 50% !important; } .no-stack .col.num7 { width: 58.3% !important; } .no-stack .col.num8 { width: 66.6% !important; } .no-stack .col.num9 { width: 75% !important; } .no-stack .col.num10 { width: 83.3% !important; } .video-block { max-width: none !important; } .mobile_hide { min-height: 0px; max-height: 0px; max-width: 0px; display: none; overflow: hidden; font-size: 0px; } .desktop_hide { display: block !important; max-height: none !important; } } </style> </head> <body class="clean-body" style="margin: 0; padding: 0; -webkit-text-size-adjust: 100%; background-color: #FFFFFF;"> <!--[if IE]><div class="ie-browser"><![endif]--> <table class="nl-container" style="table-layout: fixed; vertical-align: top; min-width: 320px; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; background-color: #FFFFFF; width: 100%;" cellpadding="0" cellspacing="0" role="presentation" width="100%" bgcolor="#FFFFFF" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top;" valign="top"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td align="center" style="background-color:#FFFFFF"><![endif]--> <div style="background-color:#FFFFFF;"> <div class="block-grid two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:#FFFFFF;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid #1212DF; border-left: 0px solid #1212DF; border-bottom: 0px solid #1212DF; border-right: 0px solid #1212DF;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:20px; padding-bottom:0px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid #1212DF; border-left:0px solid #1212DF; border-bottom:0px solid #1212DF; border-right:0px solid #1212DF; padding-top:20px; padding-bottom:0px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth " align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><a href="https://www.afaanz.org/" target="_blank" style="outline:none" tabindex="-1"> <img class="center autowidth " align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/index.jpg" alt="Image" title="Image" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 303px; display: block;" width="303" /></a> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:20px; padding-bottom:20px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:20px; padding-bottom:20px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 20px; padding-bottom: 15px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#06062B;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.5;padding-top:20px;padding-right:10px;padding-bottom:15px;padding-left:10px;"> <div style="text-align: center; line-height: 1.5; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; color: #06062B; mso-line-height-alt: 18px;"><strong><span style="font-size: 13px; mso-ansi-font-size: 14px;">December 2020</span></strong><br /> <div style="text-align: center; line-height: 1.5; font-size: 12px; mso-line-height-alt: 18px;"><span style="font-size: 38px;"><span style="font-size: 38px;"><span style="font-size: 38px;">NEW</span></span><span style="font-size: 38px;">S</span><span style="font-size: 38px;">LETTER</span></span></div> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid three-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Jac%20Birt%202.jpg" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 146px; display: block;" width="146" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;">On behalf of the AFAANZ board, we would like to wish everyone the best as the year comes to a close. </p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"> </p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;">Thank you to all our members, sponsors, associates, and especially our Platinum Sponsor, CA ANZ for their support during the year.</p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Tom%20Scott.jpg" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 220px; display: block;" width="220" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">It has been a very challenging year for all of us both professionally and personally in 2020. Our thoughts are with our friends and colleagues overseas and hope that 2021 is brighter for everyone.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Highlights of 2020 include our inaugural virtual conference in July which was very well received with over 650 participants! In October we held our inaugural PhD/ECR forum which was expertly organised by Dr Chloe Ho from UWA. In November we ran our 5th EDTECH (virtual) which was held over 2 days and featured keynotes and workshops. Both of these events were well attended with 138 and 110 registered respectively. We are looking forward to running these events again in 2021 and will also be launching our new Insight Series early in which will be a monthly virtual event in conjunction with CA ANZ to build academic and industry linkages.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We congratulate Wei Hu from UTS and Ruth Dimes from the University of Auckland. They will represent AFAANZ at the AAA and EAA Doctoral Colloquium respectively.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We are now accepting Papers for the 2021 AFAANZ Conference which will be held virtually from the week beginning 5 July, 2021. We are working towards creating a hub in each capital city for one afternoon of the conference for members to network and celebrate the conference. The due date to submit is Monday, February 8, 2021. A Call for Papers is included in this Newsletter.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We encourage you to renew your membership for 2021. Institutional Members will be contacted early February 2020.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">In 2020 the Accounting & Finance Journal went from strength to strength. Alongside growing submissions, the journal has increased the number of papers and issues published. The 2-Year IF has increased to 2.217, with over 15,000 institutions accessing the journal and over 160,000 downloads in 2019 and 151,000 in 2020 to date. </span><span style="font-size: 14px;">A&F has been ranked alongside JBF, JCF, JFM, FM, JEF, BAR, EAR, JBFA and above PBFJ, AJM and IRF by the FMS Journal <a style="text-decoration: underline; color: #0068A5;" href="http://www.fms-journal.net/journals?lang=en_us" target="_blank" rel="noopener">Rating Guide</a> in China. </span><span style="font-size: 14px;">This will lead to increased submissions from top Scholars in the China region and internationally. </span><span style="font-size: 14px;">Keep your eye on the journal twitter account @AF_AFAANZ to see the latest news! </span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We would like to express our gratitude to the outgoing Editor-in-Chief, Professor Tom Smith, for his 6 years dedication and hard work in this role; and welcome our incoming Editor-in-Chief Professor Gary Monroe. We also thank the Deputy Editors and all of the reviewers and authors who contribute to the journal.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Have a safe and festive break and best wishes for the New Year</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Jac Birt & Tom Scott</span></strong><br /><span style="font-size: 14px;">AFAANZ Presidents</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="text-align: center; line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><span style="color: #0000ff;"><strong><span style="font-size: 18px;">2021 AFAANZ Virtual Conference</span></strong></span></p> <p style="text-align: center; line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><span style="color: #0000ff;"><strong><span style="font-size: 16px;">The week starting on 5 July</span></strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="text-align: center; line-height: 1.2; word-break: break-word; font-size: 16px; mso-line-height-alt: 19px; margin: 0;"><span style="font-size: 16px;"><strong>Call for Papers</strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The 2021 AFAANZ Conference organised by the Accounting & Finance Association of Australia and New Zealand (AFAANZ) will be held online in the week starting on 5 July 2021.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">AFAANZ is devoted to a very broad spectrum of accounting and finance research and we welcome innovative research approaches as well as those that are well established. Papers are invited in the broad areas of accounting, finance, auditing, corporate governance, accounting information systems, accounting education, ethics, corporate social responsibility, tax and related fields. All papers will be subject to blind peer review. AFAANZ encourages new and developing researchers to virtually attend the conference. <br /></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The two plenary speakers at the conference will be:</span></p> <ul> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Garry Monroe, Professor of Accounting, University of New South Wales</span></li> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Phillip Stocken, Jack Byrne Professor of Accounting, Dartmouth College</span></li> </ul> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Guidelines for Submission</span></strong></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Further details regarding the submission of papers will be made available on the AFAANZ conference <a style="text-decoration: underline; color: #0068A5;" href="https://www.afaanz.org/annual-conference-0" target="_blank" rel="noopener">website</a>. Papers can be submitted at <a style="text-decoration: underline; color: #0068A5;" href="https://www.openconf.org/afaanz2021/openconf.php" target="_blank" rel="noopener">https://www.openconf.org/afaanz2021/openconf.php</a> from the start of December 2020.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Papers will only be considered if at least one author is an individual member of AFAANZ. AFAANZ members also enjoy a reduced registration fee for the conference. Alternatively, an AUD$50 submission fee can be paid via the conference <a style="text-decoration: underline; color: #0068A5;" href="https://www.afaanz.org/annual-conference-0" target="_blank" rel="noopener">website</a>.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Submission Date</span></strong></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Papers must be submitted by Monday, 8 February 2021, 5pm Australian Eastern Daylight Standard Time. Late submissions will NOT be accepted.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Notification</span></strong></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Email notification of the outcome of submissions is expected to be sent to the submitting author by early April 2021.</span></p> <br /> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Enquiries</span></strong></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Any enquiries regarding the submission process for papers may be directed to:</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Nicola Beatson and Yaowen Shan at <a style="text-decoration: underline; color: #0068A5;" title="chair@afaanz.org" href="mailto:chair@afaanz.org" target="_blank" rel="noopener">chair@afaanz.org</a><br /></span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="font-size: 17px; line-height: 1.2; word-break: break-word; text-align: center; mso-line-height-alt: 20px; mso-ansi-font-size: 18px; margin: 0;"><span style="font-size: 17px; color: #0000ff; mso-ansi-font-size: 18px;"><strong>AFAANZ Research Grants</strong> </span></p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"> </p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;">AFAANZ has announced the recipients of the 2020 2nd round Research Grants, which can be viewed on the AFAANZ Research Grant <a style="text-decoration: underline; color: #0068A5;" href="https://www.afaanz.org/afaanz-research-grants" target="_blank" rel="noopener">page</a>. AFAANZ has continually increased the amount of funding provided to research grants, with $400,000 having been allocated in 2020 – over 77% higher than the previous highest amount in 2019. This year we held a second round open to all AFAANZ Individual Members, and received 103 very high quality applications resulting in over $164,000 funded to 24 applications. Congratulations to those AFAANZ members!</p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"> </p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/IASB_Research_Forum_flyer.png" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 660px; display: block;" width="660" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="text-align: center; line-height: 1.2; word-break: break-word; font-size: 18px; mso-line-height-alt: 22px; margin: 0;"><span style="font-size: 18px; color: #0000ff;"><strong>Call for Papers</strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;"><strong>2021 International Accounting Standards Board Research Forum </strong>will be held in conjunction with Accounting and Finance.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The Forum will be held in a major city in southern Asia on 1-2 November 2021 but held virtually if travel is not possible. The Editors of the A&F/IASB Research Forum Special Issue, Tom Smith and Gary Monroe, invite submissions that provide evidence to help inform the standard-setting activities of the IASB.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><br /><span style="font-size: 14px;">For full details of the Call for Papers, click <a style="text-decoration: underline; color: #0068A5;" href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/2021%20IASB%20Research%20Forum%20flyer.pdf" target="_blank" rel="noopener">HERE</a>.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><br /><span style="font-size: 14px;">Papers must be submitted via the online system no later than 31 March 2021. Decisions on submitted papers will be made by 30 June 2021.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Congratulations to the following academics and AFAANZ members who have recently received an <strong>ARC Discovery Project or Linkage Project Grant</strong>.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Discovery Projects:</span></strong></p> <ul> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Stephen Taylor, Andrew Jackson, Yaowen Shan, Jere Francis. “<em>Financial performance, uncertainty and corporate investment decisions</em>”</span></li> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Martin Bugeja, David Yermack, Raymond Da Silva Rosa, Yaowen Shan. “<em>Shareholder voting at Australian annual general meetings</em>”<br /></span></li> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Bohui Qiu, Eliza Wu, Iftekhar Hasan, Yan Yu. “<em>Reshaping the landscape of bank monitoring and risk disclosures</em>” <br /></span></li> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Jonathan Ziveyi, Yang Shen, Michael Sherris, Jeromey Temple, Ermanno Pitacco. “<em>Forecasting and financing healthy ageing and aged care in Australia</em>". <br /></span></li> </ul> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">Linkage Projects:</span></strong></p> <ul> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Baljit Sidhu, Stewart Jones, Martina LInnenluecke, Matthew Pinnuck, Arunima Malik, Tom Smith. “<em>Climate risk disclosure: Developing measures for best practice"</em>. Linkage with Australian Accounting Standards Board and Auditing and Assurance Board</span></li> </ul> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; text-align: center; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 17px; color: #0000ff; mso-ansi-font-size: 18px;">QualRAN SIG News</span></strong></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Hi QualRAN members</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><em><strong><span style="font-size: 14px;">Grants, Industry Engagement, and Impact Workshop, Tuesday 9 February 2021</span></strong></em></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The QualRAN SIG will be holding a virtual workshop on Tuesday 9 February, 10am – 12pm AEDST (12pm – 2pm NZ time, 7am – 9am WA time). The theme of this workshop will be “Grants, Industry Engagement, and Impact”. The workshop will feature presentations from Professor Wai Fong Chua (University of Sydney), Professor David Smith (RMIT) and Dr Paul Thambar (Monash University). All three have been successful in achieving large grants, engaging with industry, and having impact through their research. There presentations will be followed by a Q&A session and up to three 3-minute research grant pitches, Dragon Den style, to the three presenters who will provide feedback. If you are interested in doing a pitch please email Ralph Kober (<a href="mailto:ralph.kober@monash.edu)" style="color: #0068A5;">ralph.kober@monash.edu)</a>. The workshop will be free and is open to all AFAANZ members. So please spread the word. Specific details on speakers will follow soon, and registrations are now open <a style="text-decoration: underline; color: #0068A5;" href="https://www.afaanz.org/interest-group/qualitative-research-accounting-network-special-interest-group-sig4" target="_blank" rel="noopener">HERE</a>. Please keep an eye out for it in your email inbox and on LinkedIn.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><em><strong><span style="font-size: 14px;">Pre-AFAANZ Conference Workshop, Sunday 4 July 2021</span></strong></em></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Planning has already commenced for the pre-AFAANZ QualRAN workshop. As per 2020 the workshop the 2021 Workshop will again be virtual. While the final format has yet to be finalised, there will be presentations from a high profile qualitative researcher from outside the field of accounting, as well as from one from within the field. The aim of having someone form outside our discipline present is to enhance our knowledge of other qualitative research methods that are not so commonly utilised within our field. By applying new methods we will hopefully be able to move the accounting discipline forward in interesting and insightful ways. The workshop will be free to all AFAANZ members and we hope many members will be able to join us. More details will follow in the new year.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><em><strong><span style="font-size: 14px;">Sad news</span></strong></em></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Unfortunately for us, our SIG chair, Deryl Northcott, has retired from academia. Deryl has sent me a note that she wished to include in this update. I have included this note below. I am sure you will all join me in wishing Deryl all the best for the next chapter of her life. I am sure like me, we are all hoping that Deryl is not lost forever to academia and will return in some form in the future. Deryl has made an enormous contribution to qualitative accounting research world-wide with her numerous publications, her mentoring of junior qualitative researchers, and the establishment of the journal Qualitative Research in Accounting and Management (an ABDC A rated journal). And to top it all off, Deryl was one of the key driving forces behind the establishment of the QualRAN SIG back in 2008 and served as the inaugural vice chair of the SIG, a position she continued to fill for several years.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><em><strong><span style="font-size: 14px;">A note from Deryl Northcott, Chair of the QualRAN SIG</span></strong></em></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">I’m sure you’re all well aware of the unexpected change afoot in universities due to the financial challenges precipitated by COVID-19. As part of that change, I have decided to take voluntary severance from my position at AUT and will be leaving the university at the end of this year. This has been a rapid and unanticipated pivot for me and I am sorry not to be completing my term as the QualRAN SIG Chair. But, I know the SIG will be in great hands for the remainder of this period with Ralph Kober (Vice-Chair) stepping up to the Chair role and Paul Thambar ably supporting him as Secretary. I have enjoyed my association with the QualRAN SIG over the years and look forward to keeping in touch with the many friends I have made amongst its members. </span></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Best regards to you all, Deryl</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><em><span style="font-size: 14px;">Till next we speak/meet</span></em></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We wish all QualRAN SIG members all the best for the festive season. We also would love to hear from SIG member or anyone interested in qualitative research as to how the SIG can be of service to you. We wish to expand the reach of the SIG and can only do this is we hear what people would like from the SIG. Please email Ralph Kober (<a href="mailto:ralph.koober@monash.edu)" style="color: #0068A5;">ralph.kober@monash.edu)</a> or Paul Thambar (<a href="mailto:paul.thambar@monash.edu)" style="color: #0068A5;">paul.thambar@monash.edu)</a> with any thoughts or comments. We look forward to hearing from AFAANZ members.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Wishing everyone a great festive season and happy new year</span></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;"><strong>Ralph Kober</strong> (new Chair) and <strong>Paul Thambar</strong> (Secretary/Treasurer)</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; font-size: 17px; mso-line-height-alt: 20px; mso-ansi-font-size: 18px; margin: 0;"><span style="color: #0000ff; font-size: 17px; mso-ansi-font-size: 18px;"><strong>AFAANZ CONFERENCE FUNDING</strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Hosting a conference in 2021? Need funding support? AFAANZ is offering $500 financial support for physical conferences and $250 for virtual conferences held by its Institutional members in the disciplines of Accounting and Finance in 2021. See criteria and process <a style="text-decoration: underline; color: #0068A5;" href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/AFAANZ%20Institutional%20Member%20Conference%20Support.pdf" target="_blank" rel="noopener">HERE</a>. </span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <span style="font-size: 14px;">Send your applications to <a style="text-decoration: underline; color: #0068A5;" title="info@afaanz.org" href="mailto:info@afaanz.org" target="_blank" rel="noopener">info@afaanz.org</a></span> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"><strong><span style="font-size: 17px; color: #0000ff; mso-ansi-font-size: 18px;">CAAA Annual Conference 2021</span></strong></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Diversity of perspective fosters creativity and dialogue, which leads to innovation. As our world becomes rapidly more connected by the advent of technology, being open to diverse environments, thoughts and perspectives has been increasingly crucial for knowledge creation and mobilization. Reflecting this change, the theme of CAAA 2021 is Diversity.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">CAAA are pleased to invite original submissions in all areas of accounting research and education, including but not limited to financial accounting and reporting, managerial accounting, auditing, fraud detection and prevention, taxation, accounting information systems, corporate governance, corporate social responsibility, ethics, accountability, accounting profession, and accounting history. Submission deadline is January 19,2021. Further details are available </span><a style="text-decoration: underline; color: #0068A5;" href="https://www.caaa.ca/en/news-and-events/caaa-annual-conference-2021-diversity-la-diversit%C3%A9/call-for-submissions-research-and-education-streams/" target="_blank" rel="noreferrer noopener"><span style="font-size: 14px;">HERE</span></a></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/EAR%20Call%20for%20Papers.png" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 619px; display: block;" width="619" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="text-align: center; line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 15px; color: #0000ff;">Call for Papers</span></strong></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The<strong> 2021 European Accounting Review Annual Conference</strong> will be held online on 18-19 November 2021. The Conference is organized by EAR with virtual hosting and support by the European Accounting Association.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We invite submissions of original papers addressing research questions in all areas of accounting research. European Accounting Review emphasizes openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies, and styles of conducting that research. EAR is global in scope and welcomes submissions relating to any country or region that clearly communicate relevance to an international audience.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">In addition, EAR features a (i) ‘Young Scholar Track,’ for submissions by non-tenured faculty, and Ph.D. students, where job market papers are particularly well received, and a (ii) ‘Open Science’ section that particularly welcomes papers that discuss important problems in research methods and design across all paradigms and methods (field, experimental, archival). In the ‘Open Science’ section, data and code will be assessed as potential separate contributions to the literature in addition to the actual findings of the study per se.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Submissions that fit either the ‘Young Scholar’ or the ‘Open Science’ tracks are encouraged and will receive special consideration by the editorial team.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><em><strong><span style="font-size: 14px;">SUBMISSION DEADLINE: January 31, 2021</span></strong></em></p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Original contributions should be submitted at <a href="https://mc.manuscriptcentral.com/rear" style="color: #0068A5;">https://mc.manuscriptcentral.com/rear</a>.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Submissions are treated as submissions to EAR, and should not be under review at any other journal. All papers will be refereed and decisions should be conveyed to authors by the middle of May 2020. Subject to satisfactory revision, accepted conference papers will be published in the conference issue of EAR in 2022.</span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Conference attendance is by invitation. EAA members interested in attending should request an invitation. The Conference will start midday (CET time) on 18 November 2021.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="text-align: center; line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><span style="color: #0000ff;"><strong><span style="font-size: 14px;">Call For Papers</span></strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="text-align: center; line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">European Accounting Review (EAR)</span></strong></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"><strong><em><span style="font-size: 14px;">Special Issue on </span></em><em><span style="font-size: 14px;">“Innovative Data Sources in Management Accounting Research and Practice”</span></em></strong></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Guest Editors:</span></p> <ul> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Matthias D. Mahlendorf, Frankfurt School of Finance and Management</span></li> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">Melissa Martin, University of Illinois at Chicago</span></li> <li style="line-height: 1.2; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">David Smith, University of Queensland</span></li> </ul> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Submissions are due March 1st, 2021. Full details are available <a style="text-decoration: underline; color: #0068A5;" href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/EAR%20Special%20Issue%20on%20Management%20Accounting_2021.pdf" target="_blank" rel="noopener">HERE</a></span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid mixed-two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="440" style="background-color:#FFFFFF;width:440px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num8" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 440px; width: 440px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; font-size: 15px; mso-line-height-alt: 18px; margin: 0;"><span style="font-size: 15px;"><strong>CONGRATULATIONS</strong> to Victoria Clout, who was awarded a UNSW Higher Education Heroes Award for her work in supporting the digital uplift of the School of Accounting & the UNSW Business School during in the COVID-19 pivot to online teaching in an exceptional way through generosity and kindness.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Victoria_Clout.png" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 217px; display: block;" width="217" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid mixed-two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Christmas%20GIF2.jpg" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 89px; display: block;" width="89" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="440" style="background-color:#FFFFFF;width:440px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num8" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 440px; width: 440px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="font-size: 16px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 19px; margin: 0;"><span style="font-size: 16px;">Garry Carnegie introduces a Santa that you may not know much about? As it’s the year-end festive season, and holidays are closing in, this <a href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Santa.pdf" target="_blank" rel="noopener" style="color: #0068A5;">reflection</a> may provide some food for thought!</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; font-size: 15px; mso-line-height-alt: 18px; margin: 0;"><span style="font-size: 15px;"><strong><span style>Postponement of 32nd Asian-Pacific Conference on International Accounting Issues</span></strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">In response to the continuing global impacts of COVID-19 we have decided to further postpone the 32nd Asian-Pacific Conference on International Accounting Issues to 2022. While we are disappointed at having to take this action, the health and wellbeing of our colleagues and participants is of the utmost importance. We have re-scheduled the 32nd conference to take place on 16-19 October 2022, in Wellington, New Zealand, so please save the date! </span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">Professor Stephen Penman, Graduate School of Business, Columbia University, will be the keynote speaker for the conference. Submission of papers for the 32nd conference will close on 15 May 2022. </span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The website for the conference is <a style="text-decoration: underline; color: #0068A5;" href="http://www.apconference.org" target="_blank" rel="noopener">www.apconference.org</a><br /></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We wish you all the very best and hope that you stay healthy during these uncertain times. If you have any questions, please email us at <a style="text-decoration: underline; color: #0068A5;" title="info@apconference.org" href="mailto:info@apconference.org" target="_blank" rel="noopener">info@apconference.org</a><br /></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">California State University, Fresno and Victoria University of Wellington</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="font-size: 18px; line-height: 1.2; word-break: break-word; text-align: center; mso-line-height-alt: 22px; margin: 0;"><span style="color: #0000ff; font-size: 18px;"><strong>APIRA 2021</strong></span></p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"> </p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;">In association with Accounting, Auditing & Accountability Journal, APIRA (The Asia Pacific Interdisciplinary Research in Accounting conference) will offer 90 minute webinars on three occasions through 2021. Each will be recorded and available to registrants for one week.</p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"> </p> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;">The first event is February 18th 2021 “Rob Gray’s Accountability Legacy: Reinstating a Critical Concern for Stakeholders, Democracy and the Environment” Presenters: Professors Markus Milne (University of Canterbury, New Zealand) and Helen Tregidga (Royal Holloway, University of London) Moderator: Professor Lee Parker (University of Glasgow & RMIT) Register for the first APIRA 2021 event Feb 18, on the APIRA webpage: <a style="text-decoration: underline; color: #0068A5;" href="https://apira.onlive.events/" target="_blank" rel="noopener">https://apira.onlive.events/</a></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid mixed-two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="440" style="background-color:#FFFFFF;width:440px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num8" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 440px; width: 440px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; word-break: break-word; font-size: 16px; mso-line-height-alt: 19px; margin: 0;"><span style="font-size: 16px;"><strong>Australian Accounting Review</strong></span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">This year marks the thirtieth anniversary of the Australian Accounting Review (AAR). From the very beginning the journal set out to generate dialogue between accounting academics and practitioners and to inform contemporary debates with relevant evidence. As part of our celebrations of this anniversary, we present this virtual issue which, true to the journal’s mission, gathers AAR papers together on topics relevant to the current challenges associated with the COVID-19 (C-19) pandemic. </span></p> <p style="line-height: 1.2; word-break: break-word; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">We draw on papers already published in Australian Accounting Review that address three financial reporting issues that have been highlighted by the impact of C-19 on business operations: (1) expected credit losses, (2) going concern disclosures, and (3) impairment. Our choice reflects papers which we feel can act as models to motivate researchers to similarly research these issues in the context of C-19. Click <a style="text-decoration: underline; color: #0068A5;" href="https://onlinelibrary.wiley.com/doi/toc/10.1111/(ISSN)1835-2561.financial-issues-covid-19" target="_blank" rel="noopener">HERE</a> to access the issue.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center autowidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/AAR.JPG" alt="Alternate text" title="Alternate text" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 220px; display: block;" width="220" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid mixed-two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth fullwidth" align="center"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="" align="center"><![endif]--><img class="center autowidth fullwidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/calendar-of-events.jpg" alt="Image" title="Image" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 220px; display: block;" width="220" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="440" style="background-color:#FFFFFF;width:440px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num8" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 440px; width: 440px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 5px; padding-left: 5px; padding-top: 5px; padding-bottom: 5px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:5px;padding-right:5px;padding-bottom:5px;padding-left:5px;"> <div style="font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; line-height: 1.2; color: #555555; mso-line-height-alt: 14px;"><strong><span style="font-size: 14px;"> Upcoming AFAANZ Events</span></strong><br /> <ul> <li style="line-height: 1.2; word-break: break-word; font-size: 14px; mso-line-height-alt: 17px;"><span style="font-size: 14px;">QualRAN SIG: Grants, Industry Engagement, and Impact Workshop, Tuesday 9 February 2021</span></li> </ul> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;"> </p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; color: #555555; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; font-size: 16px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 19px; margin: 0;"><span style="font-size: 16px;"><strong>AFAANZ Doctoral Education Network (AFDEN)</strong></span></p> <p style="line-height: 1.2; font-size: 14px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;"> </p> <p style="line-height: 1.2; font-size: 14px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;">AFDEN aims to facilitate the broad offering of coursework units/subjects relevant to PhD candidates in Accounting or Finance enrolled in Australian and New Zealand universities. The primary aim is to seamlessly facilitate a program providing PhD candidates the opportunity to develop world-class research skills and knowledge.</p> <p style="line-height: 1.2; font-size: 14px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;"> </p> <p style="line-height: 1.2; font-size: 14px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;">All details can be found on the AFAANZ <a style="text-decoration: underline; color: #0068A5;" href="https://www.afaanz.org/doctoral-education" target="_blank" rel="noopener">website</a>.</p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; color: #555555; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"><span style="font-size: 12px; background-color: #ffffff;"><strong><span style="font-size: 16px; background-color: #ffffff;">CALL FOR PAPERS and EXEMPLARS</span></strong></span></p> <p style="line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">MEDITARI ACCOUNTANCY RESEARCH</span></strong><br /></p> <p style="line-height: 1.2; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"><em><span style="font-size: 14px;">CALL FOR PAPERS, SPECIAL ISSUE ON:</span></em><br /><span style="font-size: 14px;">COVID-19 and accounting: Threats to, and opportunities for, accounting education, research and publication, and innovation in professional practice</span><br /><span style="font-size: 14px;">Submission deadline: 15-05-2021</span><br /><span style="font-size: 14px;">For more information, click <a style="text-decoration: underline; color: #0068A5;" href="https://www.emeraldgrouppublishing.com/journal/medar/covid-19-and-accounting-threats-and-opportunities-accounting-education-research-and" target="_blank" rel="noopener">HERE</a> or contact <a style="text-decoration: underline; color: #0068A5;" title="garry.carnegie@rmit.edu.au" href="mailto:garry.carnegie@rmit.edu.au">Garry Carnegie</a><br /></span></p> <p style="line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"><strong><span style="font-size: 14px;">The 2021 PMA Conference and related Special Issue of MAR welcome research on performance measurement and management in a dynamic environment.</span></strong></p> <p style="line-height: 1.2; font-size: 14px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;"><span style="font-size: 14px;">The 2021 PMA Conference will be at the University of Groningen, the Netherlands, on July 4-7, 2021. Authors are welcome to submit their papers for consideration in a special issue of Management Accounting Research. Submission deadline is August 31, 2021. Click <a style="text-decoration: underline; color: #0068A5;" href="https://www.journals.elsevier.com/management-accounting-research/call-for-papers/performance-measurement-in-dynamic-environments" target="_blank" rel="noopener">HERE</a> for further details.</span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid mixed-two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="220" style="background-color:#FFFFFF;width:220px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num4" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 220px; width: 220px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center fixedwidth" align="center" style="padding-right: 0px;padding-left: 0px;"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="padding-right: 0px;padding-left: 0px;" align="center"><![endif]--><img class="center fixedwidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/editor_images/job%20board.jpg" alt="Image" title="Image" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 176px; display: block;" width="176" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="440" style="background-color:#FFFFFF;width:440px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num8" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 440px; width: 440px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-size: 12px; color: #555555; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 14px;"> <p style="font-size: 14px; line-height: 1.2; word-break: break-word; mso-line-height-alt: 17px; margin: 0;"><strong>University of Canterbury</strong></p> <ul> <li style="font-size: 14px; line-height: 1.2; mso-line-height-alt: 17px;"><a style="text-decoration: underline; color: #0068A5;" href="https://jobs.canterbury.ac.nz/jobdetails?jobmc=3533AFAANZ" target="_blank" rel="noopener">Associate Professor/Professor in Accounting</a></li> </ul> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth fullwidth" align="center"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="" align="center"><![endif]--><img class="center autowidth fullwidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Cinema%20Tickets%20NZ%20Logo1.jpg" alt="Image" title="Image" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 330px; display: block;" width="330" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; color: #555555; mso-line-height-alt: 14px;"><span style="font-size: 14px;">For our New Zealand members, you can purchase discounted movie tickets for Event and Rialto Cinemas. Click <a style="text-decoration: underline; color: #0068A5;" href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Cinema%20Tickets%20NZ.pdf" target="_blank" rel="noopener">here</a> for further details.</span></div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; color: #555555; mso-line-height-alt: 14px;"> <p style="line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"> </p> <p style="line-height: 1.2; font-size: 15px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 18px; margin: 0;"><span style="font-size: 15px;">AFAANZ gratefully acknowledges our sponsors</span></p> <p style="line-height: 1.2; font-size: 14px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 17px; margin: 0;"> </p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="social_icons" cellpadding="0" cellspacing="0" width="100%" role="presentation" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt;" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="social_table" align="center" cellpadding="0" cellspacing="0" role="presentation" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-tspace: 0; mso-table-rspace: 0; mso-table-bspace: 0; mso-table-lspace: 0;" valign="top"> <tbody> <tr style="vertical-align: top; display: inline-block; text-align: center;" align="center" valign="top"> <td style="word-break: break-word; vertical-align: top; padding-bottom: 5px; padding-right: 5px; padding-left: 0;" valign="top"><a href="https://www.facebook.com/AFAANZ/" target="_blank"><img width="32" height="32" src="https://d2fi4ri5dhpqd1.cloudfront.net/public/resources/social-networks-icon-sets/circle-color/facebook@2x.png" alt="Facebook" title="Facebook" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; display: block;" /></a></td> <td style="word-break: break-word; vertical-align: top; padding-bottom: 5px; padding-right: 5px; padding-left: 0;" valign="top"><a href="https://twitter.com/AF_AFAANZ" target="_blank"><img width="32" height="32" src="https://d2fi4ri5dhpqd1.cloudfront.net/public/resources/social-networks-icon-sets/circle-color/twitter@2x.png" alt="Twitter" title="Twitter" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; display: block;" /></a></td> <td style="word-break: break-word; vertical-align: top; padding-bottom: 5px; padding-right: 5px; padding-left: 0;" valign="top"><a href="https://www.linkedin.com/company/afaanz/" target="_blank"><img width="32" height="32" src="https://d2fi4ri5dhpqd1.cloudfront.net/public/resources/social-networks-icon-sets/circle-color/linkedin@2x.png" alt="LinkedIn" title="LinkedIn" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; display: block;" /></a></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; line-height: 1.2; color: #555555; mso-line-height-alt: 14px;"> <p style="font-size: 20px; line-height: 1.2; text-align: center; word-break: break-word; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 24px; margin: 0;"><span style="font-size: 20px;"><strong>Platinum</strong></span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; line-height: 1.2; color: #555555; mso-line-height-alt: 14px;"> <p style="font-size: 20px; line-height: 1.2; text-align: center; word-break: break-word; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; mso-line-height-alt: 24px; margin: 0;"><span style="font-size: 20px;"><strong><span style="font-size: 20px;">Gold</span></strong></span></p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid two-up" style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth fullwidth" align="center"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="" align="center"><![endif]--><img class="center autowidth fullwidth" align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/2018-01-08%2013_30_04-CA_TM_logo_BR_Stacked_CMYK_C%20-%20Paint.png" alt="Image" title="Image" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 330px; display: block;" width="330" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td><td align="center" width="330" style="background-color:#FFFFFF;width:330px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num6" style="display: table-cell; vertical-align: top; max-width: 320px; min-width: 330px; width: 330px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <div class="img-container center autowidth " align="center"> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr style="line-height:0px"><td style="" align="center"><![endif]--><img class="center autowidth " align="center" border="0" src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/CPA_LOCKUP_STACKED_CMYK%20v2.jpg" alt="Image" title="Image" style="text-decoration: none; -ms-interpolation-mode: bicubic; height: auto; border: 0; width: 100%; max-width: 266px; display: block;" width="266" /> <!--[if mso]></td></tr></table><![endif]--> </div> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <div style="background-color:transparent;"> <div class="block-grid " style="min-width: 320px; max-width: 660px; overflow-wrap: break-word; word-wrap: break-word; word-break: break-word; Margin: 0 auto; background-color: #FFFFFF;"> <div style="border-collapse: collapse;display: table;width: 100%;background-color:#FFFFFF;"> <!--[if (mso)|(IE)]><table width="100%" cellpadding="0" cellspacing="0" border="0" style="background-color:transparent;"><tr><td align="center"><table cellpadding="0" cellspacing="0" border="0" style="width:660px"><tr class="layout-full-width" style="background-color:#FFFFFF"><![endif]--> <!--[if (mso)|(IE)]><td align="center" width="660" style="background-color:#FFFFFF;width:660px; border-top: 0px solid transparent; border-left: 0px solid transparent; border-bottom: 0px solid transparent; border-right: 0px solid transparent;" valign="top"><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 0px; padding-left: 0px; padding-top:5px; padding-bottom:5px;"><![endif]--> <div class="col num12" style="min-width: 320px; max-width: 660px; display: table-cell; vertical-align: top; width: 660px;"> <div class="col_cont" style="width:100% !important;"> <!--[if (!mso)&(!IE)]><!--> <div style="border-top:0px solid transparent; border-left:0px solid transparent; border-bottom:0px solid transparent; border-right:0px solid transparent; padding-top:5px; padding-bottom:5px; padding-right: 0px; padding-left: 0px;"> <!--<![endif]--> <table class="divider" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" role="presentation" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td class="divider_inner" style="word-break: break-word; vertical-align: top; min-width: 100%; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%; padding-top: 10px; padding-right: 10px; padding-bottom: 10px; padding-left: 10px;" valign="top"> <table class="divider_content" border="0" cellpadding="0" cellspacing="0" width="100%" style="table-layout: fixed; vertical-align: top; border-spacing: 0; border-collapse: collapse; mso-table-lspace: 0pt; mso-table-rspace: 0pt; border-top: 4px solid #0000FF; height: 0px; width: 100%;" align="center" role="presentation" height="0" valign="top"> <tbody> <tr style="vertical-align: top;" valign="top"> <td style="word-break: break-word; vertical-align: top; -ms-text-size-adjust: 100%; -webkit-text-size-adjust: 100%;" height="0" valign="top"><span></span></td> </tr> </tbody> </table> </td> </tr> </tbody> </table> <!--[if mso]><table width="100%" cellpadding="0" cellspacing="0" border="0"><tr><td style="padding-right: 10px; padding-left: 10px; padding-top: 10px; padding-bottom: 10px; font-family: Arial, sans-serif"><![endif]--> <div style="color:#555555;font-family:Arial, Helvetica Neue, Helvetica, sans-serif;line-height:1.2;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;"> <div style="line-height: 1.2; font-family: Arial, Helvetica Neue, Helvetica, sans-serif; font-size: 12px; color: #555555; mso-line-height-alt: 14px;"> <p style="text-align: center; line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;">This email was originally sent to: @{aspediacrm-person-email}.</p> <p style="text-align: center; line-height: 1.2; font-size: 12px; word-break: break-word; font-family: Arial, 'Helvetica Neue', Helvetica, sans-serif; mso-line-height-alt: 14px; margin: 0;"><br />Want to change how you receive these emails?<br />You can <a style="text-decoration: underline; color: #0068A5;" href="@{mailservant-edit-comms-preferences-url}" target="_blank" rel="noopener">update your preferences</a> or <a style="text-decoration: underline; color: #0068A5;" href="@{mailservant-unsubscribe-url}" target="_blank" rel="noopener">unsubscribe</a> from this list.</p> </div> </div> <!--[if mso]></td></tr></table><![endif]--> <!--[if (!mso)&(!IE)]><!--> </div> <!--<![endif]--> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> <!--[if (mso)|(IE)]></td></tr></table></td></tr></table><![endif]--> </div> </div> </div> <!--[if (mso)|(IE)]></td></tr></table><![endif]--> </td> </tr> </tbody> </table> <!--[if (IE)]></div><![endif]--> </body> </html></!doctype>
