Page 1

Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium

Bali, Indonesia

January 10, 2018

January 10, 2017, Wednesday

Time Event Venue

8:00 - 8.30 am Registration Foyer

8.30 - 8.45 Opening Dance

8:45 am - 9:00 am WELCOMING REMARKS

SEMINAR 1: Financial Accounting and Taxation

Speakers

National Anthem

Dr. Basuki, JCAE Doctoral Consortium & Symposium (2018)

Organizing Committee

Prof. Dr. Dian Agustia, Dean, Faculty of Economics and Business,

Universitas Airlangga

Ballroom 1

9:00 am - 9:45 am SEMINAR 1: Financial Accounting and Taxation

Speaker

Title

Pre-readings

Prof. Terrence Shevlin, Professor of Accounting, Paul Merage Chair in

Business Growth, Associate Dean of Research and Doctoral Programs,

University of California, Irvine

US Multinational Taxation

Bird, Edwards & Shevlin, 2017. “Does U.S. Foreign Earnings Lockout

Advantage Foreign Acquirers?”, Journal of Accounting and

Economics 64, pp.150-166.

Graham, Hanlon & Shevlin, 2011. “Effects of Accounting Rules: Evidence

from Multinational Firms’ Investment Location and Profit

Repatriation Decisions”, Journal of Accounting Research 49(1),

pp.137-185.

Ballroom 1

9:45 am - 10:30 am DISCUSSION SESSION 1 Ballroom

10:30 am - 11:00 am Tea Break Foyer

11:00 am - 11:45 am SEMINAR 2: Auditing

Speaker

Title

Pre-readings

Prof. Dan Simunic, CGA Chair in Accounting, University of British

Columbia

Research in Audit Production

O'Keefe, Simunic & Stein, 1994. “The Production of Audit Services:

Evidence from a Major Public Accounting Firm”, Journal of

Accounting Research, Autumn, pp.241-261

Bell, Doogar & Solomon, 2008, “Audit Labor Usage and Fees Under

Business Risk Auditing”, Journal of Accounting Research,

September, pp.729-760.

Blokdijk, Drieenhuizen, Simunic & Stein, 2006, “An Analysis of

Cross-Sectional Differences in Big and non-Big Public Accounting

Firms' Audit Programs", Auditing: A Journal of Practice & Theory,

25(1), pp.27-48.

Gu, Simunic & Stein, “Fixed Costs, Audit Production, and Audit Markets:

Theory and Evidence”, 2017 version, working paper, University of

Hong Kong - University of British Columbia - Old Dominion

University, paper available for download on SSRN.

Ballroom 1

11:45 am - 12:30 pm DISCUSSION SESSION 2

12:30 pm - 1:30 pm Lunch Kunyit

Restaurant

Page 2

After Lunch Agenda - Doctoral Consortium

1:30 pm - 2:15 pm SEMINAR 3: Corporate Governance

Speaker

Title

Pre-readings

Prof. Bin Srinidhi, Carlock Endowed Distinguished Professor of

Accounting, University of Texas at Arlington

Corporate Governance Research: The Role of Insiders and Other

Blockholders

Corporate governance basics

Hart, O. 1995. “Corporate governance: Some theory and implications”,

The Economic Journal 105 (430), pp. 678-689.

Shleifer, A., and R. W. Vishny. 1997. “A Survey of Corporate Governance”,

The Journal of Finance 52 (2), pp.737-783.

Adams, R.B. , B.E . Hermalin,and M.S. Weisbach. 2010. “The Role of

Boards of Directors in Corporate Governance: A Conceptual

Framework and Survey”, Journal of Economic Literature, 48(1),

pp.58-107

Insider Blockholders: Family-controlled firms

Anderson, R. C., and D. M. Reeb. 2003. “Founding-family Ownership and

Firm Performance: Evidence from the S&P 500”, The Journal of

Finance, 58 (3), pp.1301–1328.

Anderson, R. C., A. Duru, and D. M. Reeb. 2009. Founders, Heirs, and

Corporate Opacity in the United States”, Journal of Financial

Economics, 92 (2), pp.205–221.

Ali, A., T.-Y. Chen, and S. Radhakrishnan. 2007. “Corporate Disclosures by

Family Firms”, Journal of Accounting & Economics, 44 (1/2),

pp.238-286.

Srinidhi, B., S.He and M. Firth. 2014. “The Effect of Governance on

Specialist Auditor Choice and Audit Fees in U.S. Family Firms”,

The Accounting Review, 89(6), pp. 2297–2329

Hsu, W., I. Lee, N.J. Nagarajan, and B.Srinidhi. 2017. “Founder Control,

Opacity and Value Creation in Family Firms”., Working paper,

University of Texas at Arlington

Nonfamily and multiple Blockholders

C.Singla, R.Veliyath and R. George. 2014. “Family Firms and

Internationalization – Governance Relationships: Evidence of

Secondary Agency Issues”, Strategic Management Journal, 35,

pp.606-616.

A.Edmans and C.G.Holderness. 2017. “Blockholders: A Survey of Theory

and Evidence”, The Handbook of the Economics of Corporate

Governance, 1. Pp.542-636.

Cheng, M., B.Lin, R.Lu and M. Wei. 2017. “Non-controlling Large

Shareholders in Emerging Markets: Evidence from China”, Journal

of Corporate Finance https://doi.org/10.1016/j.jcorpfin.2017.09.010

Jepun

2:15 pm - 3:00 pm DISCUSSION SESSION 3 Jepun

3:00 pm - 3:30 pm Tea Break Foyer

Page 3

Breakout Presentation Sessions

SESSION A

Jepun

Leaders: Prof. Dan Simunic, University of British Columbia

Prof. K.K. Raman, University of Texas at San Antonio

3:3

0 -

4:0

0 Presenter

Title

Andika Perwira Mulya, ESSEC Business School, Singapore

Does It Matter Where the CEO Went to College?

4:0

0 -

4:3

0

Presenter

Title

Wahyu Agus Winarno, Airlangga University

Time Lag Effect of IT Investment on Firm Performance: Evidence from

Indonesia

4:3

0 -

5:0

0

Presenter

Title

Saiful Anam, Airlangga University

The Influence of Strategic Planning, Orientation Entrepreneurship,

Information Technology to The Competitive Advantage and Organization

Performance on Small and Medium Enterprises (SMEs) in East Java

SESSION B

Leaders: Prof. Terrence Shevlin, University of California, Irvine

Prof. Bin Srinidhi, University of Texas at Arlington

Pucuk

3:3

0 -

4:0

0 Presenter

Title

Dewi Prastiwi, Airlangga University

Aggressive Tax Advice: Perceived Probability of Audit, Negotiation and

Compensation

4:0

0 -

4:3

0 Presenter

Title

Chun Lu, Deakin University

Audit Quality, Credit Default Swaps and Debt Maturity Structure

4:3

0 -

5:0

0 Presenter

Title

Chong K-Rine, Universiti Putra Malaysia

The effect of synergistic and antagonistic tax climate on individual tax

compliance and tax minimisation behaviour

5:0

0 -

5:3

0

Presenter

Title

Miswaty, Airlangga University

Organization Climate, Internal Knowledge Transfer, Innovation and its

impact on The Financial Performance

6:30 pm Mocktail Reception Sands

Restaurant

Page 4

After Lunch Agenda – Special Session for Indonesian Study

1:00 pm – 2:00 pm SEMINAR AND DISCUSSION: Corporate Governance

Speaker

Title

Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and

Finance, Deakin University; Co-Editor of JCAE

Corporate Political Activities and Corporate Financial Outcomes

Ballroom 1

2:00pm – 3:40pm SPECIAL SESSION FOR INDONESIAN STUDY 1 (CONCURRENT

SESSION)

SS_SESSION 1A

Moderator: Devi S. Kalanjati

Kemiri

2:0

0 –

2:2

5 Presenter

Title

Diana Dwi Astuti, Isti Fadah, Hari Sukarno, Nurhayati, Universitas Jember

Determinants of Capital Structure and Its Impact on Firm Value on

Manufacturing Companies at Stock Exchange of Indonesia (BEI) and Stock

Exchange of Thailand (SET)

2:2

5 -

2:5

0

Presenter

Title

Ardianto, Universitas Airlangga

Mood and Investment Decision Making: An experimental study

2:5

0 -

3:1

5 Presenter

Title

Wulliyatu Amalinazahroh, Hamidah, Universitas Airlangga

The Effect of IFRS Adoption on Earnings Management in Indonesia: The

Moderating Role of Investor Protection Empirical Study on Manufacturing

Companies

3.1

5 –

3.4

0 Presenter

Title

Errine Nessy and Ning Rahayu, Universitas Indonesia

Analysis Of Beps Action Plan 2 Recommendations In Indonesia

SS_SESSION 1B

Kesuna

Moderator: Khusnul Prasetyo

2:0

0 –

2:3

0 Presenter

Title

Zakiah Ulfa and Khusnul Prasetyo, Universitas Airlangga

The Effect Of Intellectual Capital And Revenue Growth On Firms Value

2:3

0 -

3:0

0

Presenter

Title

Prajnya Paramita Artantiwi, Hamidah, Universitas Airlangga

The Effect of Managerial Ownership, Institutional Ownership, and Foreign

Ownership on Firm Value Empirical Study on Manufacturing Companies

3:0

0 -

3:3

0

Presenter

Title

Ceicilia Astri Hartanti and M. Malik, Universitas Indonesia

Analysis and Design of Internal Control on Revenue Cycle of Non-Profit

Organization (Case Study on ABC Foundation)

SS_SESSION 1C

Kelapa

Moderator: Dina Heriyati

2:0

0 –

2:2

5 Presenter

Title

Elwimina Nurjanah and Vera Diyanty, Universitas Indonesia

Analysis of the Effect of Public Accountant Firm on Audit Fee Setting in

Indonesia

2:2

5 -

2:5

0 Presenter

Title

Harjunan Dipta Aji Satriyo; Iman Harymawan, Universitas Airlangga

THE ROLE OF FEMALE CEO ON FIRM PERFORMANCE: SOME

EVIDENCE FROM INDONESIAN LISTED FIRMS

2:5

0 -

3:1

5

Presenter

Title

Eko Warsiyanto, Debby Ratna Daniel, and Ivana Laksmono, Universitas

Airlangga

Applying E-Commerce In The Marketing Information System As A Tool To

Increase Ludruk Art Income (Case Study At Irama Budaya Group,

Surabaya)

3.1

5 –

3.4

0

Presenter

Title

Merda Listana Leonyca and Christine Tjen, Universitas Indonesia

Analysis of Separation the Function of Account Representative to Increase

Tax Revenues and Compliance of Taxpayers: A Case Study at Serpong Tax

Office, Jakarta Duren Sawit Tax Office and Jakarta Matraman Tax Office

SS_SESSION 1D Kemangi

Page 5

Moderator: Iman Harymawan

2:0

0 –

2:3

0

Presenter

Title

Kafani Irawan, Debby Ratna Daniel, Ivana Laksmono, Universitas

Airlangga

Designing Budgeting Information Systems for The Meal and Book

Expenses Based On Financial Information System for Islamic Boarding

School (Case Study at Al-Amin Islamic Boarding School In Mojokerto)

2:3

0 -

3:0

0

Presenter

Title

Abetia Fitriani, Debby Ratna Daniel, Ivana Laksmono, Universitas

Airlangga

E-Traffic Operational Information System Based On Automatic Number

Plate Recognition (ANPR) System As a Tool to Detect Traffic Violation

and to Manage the Traffic Fines in Indonesia

3:0

0 -

3:3

0

Presenter

Title

Abdallah Jabari, M.Suyunus, Universitas Airlangga

FRAUD DETECTION: USING OF DATA MINING IN ACCOUNTING

INFORMATION SYSTEM

SS_SESSION 1E

Celagi

Moderator: Alfiyatul Qomariyah

2:0

0 –

2:2

5 Presenter

Title

Dhias Kharismadani and I Made Narsa, Universitas Airlangga

Testing the Order and Framing Effect in Budgetary Decision Making:

Experimental Study

2:2

5 -

2:5

0 Presenter

Title

Dwi Nurwicaksono and Heru Tjaraka, Universitas Airlangga

The Influence Of Subjective Norms, Taxation Knowledge, And Perception

Of The Financial Condition Of The Personal Taxpayer On The Compliance

Of Personal Taxpayer In KPP Pratama Mulyorejo Surabaya

2:5

0 -

3:1

5 Presenter

Title

Ilsa Haruti Suryandari and Fajar Jalu Lintang, Universitas Sanata Dharma

The Perspective of Javanese Christian Church on the Implementation of

Internal Controls in GKJ Wiladeg

3.1

5 –

3.4

0 Presenter

Title

Rizka Baby Hermanto, Debby Ratna Daniel., Ivana Laksmono, Universitas

Airlangga

Operational Information System Design In Controlling The Operational

Costs Of Urban Rail Transit System In Surabaya

SS_SESSION 1F

Cemara

Moderator: Basuki

2:0

0 –

2:3

0 Presenter

Title

Zulkarnain Rizal Pahlevie and B. Basuki, Universitas Airlangga

Interpreting the Public Accountants Code of Ethics from the Javanese

Culture Perspective in East Java: An Ethnographic Study

2:3

0 -

3:0

0

Presenter

Title

Yadi Arudistara; Iswajuni, Universitas Airlangga

The Effect of Proprietary Cost, Agency Cost, and Financing Incentives on

the Variation of Segment Profit Growth

3:0

0 -

3:3

0

Presenter

Title

Rivanti Santiara Dewi, Universitas Airlangga

The Effect of Reporting Practices of CSR on CSR Disclosure And The

Effect Cost Of Equity Capital

SS_SESSION 1G

Cepaka

Moderator: Bambang Tjahjadi

2:0

0 –

2:3

0 Presenter

Title

Citra Laksmi Chrisworo and Erina Sudaryati, Universitas Airlangga

Islamic Values and Voluntary Disclosure of Good Corporate Governance

2:3

0 -

3:0

0

Presenter

Title

Yulinda Putri Prativi and Tiptohadi Sawarjuwono, Universitas Airlangga

The Implementation of The Characters of Prophet Muhammad SAW in the

Ethical Conduct of the Academic Accountants

3:0

0 -

3:3

0

Presenter

Title

Uun Dwi Al Muddatstsir and Tjiptohadi Sawarjuwono, Universitas

Airlangga

The way to build a mosque accountability

Page 6

SS_SESSION 1H

Ballroom 1

Moderator: Ferdinand A. Gul

2:0

0 –

2:3

0

Presenter

Title

Sari Minjari Damayanti, Universitas Indonesia

Type of Risks, Risk Management, Corporate Governance, and Performance

in ASEAN Banking Industry

2:3

0 -

3:0

0 Presenter

Title

Dimas Swara Dwipa Sumarsono, Sri Ningsih, Universitas Airlangga

The Effect of Own-Source Revenue, Population, and Population Density

toward Capital Expenditure of Cities and Districts Government in Java

Island

3:0

0 -

3:3

0 Presenter

Title

Gatot Soepriyanto, Universitas Bina Nusantara

Long Run Corporate Tax Avoidance and Firm Value: Evidence from

Indonesia

3:40 pm – 4:00 pm Tea break

4:00 pm – 6:00pm SPECIAL SESSION FOR INDONESIAN STUDY 2 (CONCURRENT

SESSION)

SS_SESSION 2A

Kemiri

Moderator: Niluh Putu Dian Rosalina Handayani Narsa

4:0

0 –

4:3

0 Presenter

Title

Kadek Trisna Dwiyanti and Niluh Putu Dian Rosalina Handayani Narsa,

Universitas Pendidikan Nasional, Universitas Airlangga

An Investigation of "Holier-Than-Thou" Perception Bias Among Business

Students and Business Workers in Indonesia

4:3

0 -

5:0

0 Presenter

Title

Noorlailie Soewarno and Bambang Tjahjadi, Universitas Airlangga

Factors Affecting Health Care Cost In Indonesia. What The Hospitals and

Doctors Said

5:0

0 -

5:3

0

Presenter

Title

Maola Fiernabella Restantri, Murdiyati Dewi, Universitas Airlangga

The Financial Performance Comparison between Local Government with

Flypaper Effect and Non-Flypaper Effect Empirical Study on East Java

Province in 2015

5:3

0 -

6:0

0

Presenter

Title

Refarandira Lukitaruna, Sedianingsih, Universitas Airlangga

THE IMPACT OF GREEN PRODUCT INNOVATION AND GREEN

PROCESS INNOVATION ON FIRM PERFORMANCE

SESSION 2B

Kesuna

Moderator: Dina Heriyati

4:0

0 –

4:3

0 Presenter

Title

Ahmad Muhajir, Universitas Airlangga

Does Audit Risk Affect the Audit Fee?

4:3

0 -

5:0

0 Presenter

Title

Juanita Manifesti and Habiburrochman, Universitas Airlangga

Factors Affecting Audit Quality In Indonesia: A Meta-Analysis

5:0

0 -

5:3

0 Presenter

Title

Charis Subianto, Universitas Airlangga

Determinant of Audit Quality: Point of View some points of International

Standard on Auditing and External Auditor Identity

5:3

0 -

6:0

0

Presenter

Title

Muhammad Fikri Hakiki, Sri Iswati, Sri Herianingrum, Muslich Anshori,

Moh.Nasih, Universitas Airlangga

Audit Hours and Variables Influenced In Indonesia

SESSION 2C

Kelapa

Moderator: Devi S. Kalanjati

4:0

0 –

4:3

0 Presenter

Title

Widya Aulia Sudarman and Widi Hidayat, Universitas Airlangga

INSTITUTIONAL OWNERSHIP, PROFITABILITY, GROWTH, AND

CAPITAL STRUCTURE (CASE STUDY ON COMPANIES LISTED IN

INDEX LQ45 PERIOD 2010-2015)

4:3

0 -

5:0

0

Presenter

Title

Mahesty Wida and Widi Hidayat, Universitas Airlangga

THE EFFECT OF INTELLECTUAL CAPITAL GROWTH ON THE

VALUE OF THE COMPANY

Page 7

5:0

0 -

5:3

0

Presenter

Title

Oyong Lisa and Bambang Hermanto, Universitas Gajayana, Poltek LP3I

DETERMINANT FINANCING RISK (Study On Sharia incorporated in

Inkopsyah) 5

:30 -

6:0

0 Presenter

Title

Ratna Komara, Arie Widyastuti, and Layyinaturrobaniah, Universitas

Padjadjaran

Does Financial Literacy Impact Financial Decision Making among the

Government Employee

SESSION 2D

Kemangi

Moderator: Khusnul Prasetyo

4:0

0 –

4:3

0

Presenter

Title

Muntu Abdullah,Vina Olivia P, Andi Basru Wawo, Agus Widodo M,

Universitas Halu Oleo Kendari, Universitas Airlangga

ACCOUNTIBILITY, TRANSPARANCY AND SUPERVISION ON THE

BUDGET MANAGEMENT BY ADOPTING THE CONCEPT OF

VALUE FOR MONEY

4:3

0 -

5:0

0 Presenter

Title

Alfiyatul Qomariyah, Bambang Tjahjadi, Nadia Anridho, Sigit Kurnianto,

Universitas Airlangga

Production Performance of Sugar Industry in Indonesia: The Role of

Stakeholder Pressures

5:0

0 -

5:3

0 Presenter

Title

Adistyana Damaranti, Iman Harymawan, Mohammad Nasih, Universitas

Airlangga

Risk Profile and Corporate Governance on Company Performance in

Banking Industry

5:3

0 -

6:0

0 Presenter

Title

Nadia Anridho, Bambang Tjahjadi, Alfiyatul Qomariyah, Sigit Kurnianto,

Universitas Airlangga

The Effect of Environmental Factors on Productivity in Sugar Industry

SESSION 2E

Celagi

Moderator: Noorlailie S.

4:0

0 –

4:3

0

Presenter

Title

Soegeng Sutedjo, Iswajuni, Dinanda Nur Fitri, Universitas Airlangga

Opportunistic Behavior on Distric Budgeting with Agency Theory

Approach (Empirical Study at All Cities on East Java Indonesia)

4:3

0 -

5:0

0 Presenter

Title

Noorlailie Soewarno and Indra Siswanto, Universitas Airlangga

Pattern of Environmental Performance Relations, Environmental

Disclosures, Firm Size, and Financial Performance of Proper-Member

Companies Listed at Indonesia Stock Exchange

5:0

0 -

5:3

0

Presenter

Title

Masithoh Titania and Machmudin Eka Prasetya, Universitas Indonesia

Analysis of Integration of SIPKD (Sistem Informasi Pengelolaan Keuangan

Daerah/Regional Financial Management System) and SIM PAD (Sistem

Informasi Manajemen Pendapatan Asli Daerah/Locally-Generated

Revenues Management Information System) in Order to Fulfill the Need

for Preparing an Accrual-Based Financial Statements (Case Study in The

Provincial Government of Jakarta)

5:3

0 -

6:0

0 Presenter

Title

Soegeng Sutedjo, Noorlailie Soewarno, Iswahjuni, Sabina Ananda Amu,

Universitas Airlangga

The Effect of Ownership Structure to Corporate Social Responsibility

Disclosures

SESSION 2F

Cemara

Moderator: Bambang Tjahjadi

4:0

0 –

4:3

0

Presenter

Title

Nurina Laili, Zahroh Naimah, Universitas Airlangga

THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING

STANDARD (IFRS) ON THE RELEVANCE OF INTANGIBLE ASSETS

AND GOODWILL IN A MANUFACTURING COMPANY LISTED IN

IDX

4:3

0 -

5:0

0 Presenter

Title

Linta Septiya and Santi Novita, Universitas Airlangga

The Influence Of Ownership Structure, Independent Commissioners, Audit

Committees, And Audit Quality Toward Tax Avoidance (Empirical Study

On Non-Financial Companies

5:0

0 -

5:3

0

Presenter

Title

Alfa Rahmiati, Universitas Airlangga

Effort Allocation In Taxation Task: An Effort Experiment

5:3

0 -

6:0

0

Presenter

Title

Selvia Eka Aristantia and Hamidah, Universitas Airlangga

Tax and Samin : A Way to Understand Tax Compliance in Samin People

SESSION 2G

Page 8

Moderator: Iman Harymawan

Cepaka

4:0

0 –

4:3

0 Presenter

Title

Distya Prasita Setyoari and Heru Tjaraka, Universitas Airlangga

The Influence Of Tax Agressiveness Against Disclosure Of Corporate

Social Responsibility (A Study Of Manufacturing Firms Listed At

Indonesia Stock Exchange 2011-2015)

4:3

0 -

5:0

0 Presenter

Title

Yuliana Theresia and Danny Septriadi, Universitas Indonesia

Tax Analysis and Profit Shifting Starbucks Corporation

5:0

0 -

5:3

0

Presenter

Title

Mochamad Febrian Nurdhin and Christine Tjen, Universitas Indonesia

Analysis Benford Law Model As An Alternative For Benchmark

Behavioral Model Method To Identify Tax Payers Compliance (Case

Study: Dgt Regional South Jakarta II)

5:3

0 -

6:0

0 Presenter

Title

Nova Ratu Pietraya Sari and Ning Rahayu, Universitas Indonesia

Analysis of Controlled Foreign Company (CFC) Rules in Indonesia to

Prevent Tax Avoidance Practises

SESSION 2H

Ballroom 1

Moderator: Basuki

4:0

0 –

4:3

0 Presenter

Title

Triyanda Agustin Ginting, Universitas Indonesia

Analysis Internal Control in Order to Design Standard Operating

Procedures (SOP) for Fixed Assets Procurement and Management

Activities (Case Study on PT ABC)

4:3

0 -

5:0

0 Presenter

Title

Cana Antyanta Dias, Basuki, Universitas Airlangga

Study of the Determinants Existence of External Assurance on

Sustainability Reports in Indonesia

5:0

0 -

5:3

0

Presenter

Title

Ibs. Anjani Muchtado and Elia Mustikasari, Universitas Airlangga

The Effect Of Advertising Expense, Firm Size, And Leverage On Tax

Aggressiveness

5:3

0 -

6:0

0

Presenter

Title

Muhammad Ihsan and Elia Mustikasari, Universitas Airlangga

The Effect of Strategy Business on Tax Agressiveness

6:00 pm Mocktail Reception Sands

Restaurant

Page 9

Journal of Contemporary Accounting and Economics (JCAE)

Annual Symposium

Bali, Indonesia

January 11-12, 2018

TIME EVENT VENUE

DAY 1 / January 11, 2018

8:00am - 8:30am Registration Foyer

8:30am - 9:15am Symposium Opening

Ballroom 1

Speakers Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and

Finance, Deakin University; Co-Editor of JCAE

Prof. Mohammad NASIH, President of Airlangga University

Prof. Mike EWING, Vice President and Executive Dean of Business and

Law, Deakin University

Ignasius JONAN, Honorable Speaker, Minister, Energy and Mineral

Resources of the Republic of Indonesia

9:15am - 10:15am Research Forum 1

Speaker Prof. Terry SHEVLIN, University of California-Irvine

Title Are US Firms becoming more Tax Aggressive over Time?

10:15am - 10:45am Tea Break Foyer

PLENARY PAPER SESSIONS

10:45am - 11:45am Session 1

Ballroom 1

Chairman Dr. Basuki, Airlangga University

Presenter Dr. Helen SPIROPOULOS, University of Technology, Sydney

Title / Author(s) The Role of Powerful Non-Executive Chairman in Mergers and Acquisition / S.

Ghannam, Z.P. Matolcsy, H. Spiropoulos and N. Thai

Discussant Prof. Simon FUNG, Deakin University

11:45am - 12:45pm Session 2

Chairman Prof. Andrew FERGUSON, University of Technology, Sydney

Presenter Dr. Hao ZHANG, Hong Kong Baptist University

Title / Author(s) How Do Female Directors Improve Board Governance? Mechanism based on

Norm Changes / B. Srinidhi, Y. Sun and H. Zhang

Discussant Prof. Heibatollah SAMI, Lehigh University

12:45pm -1:45pm Networking Lunch Kunyit

Restaurant

Page 10

1:45pm –2:45pm Session 3

Chairman Prof. David LONT, University of Otago

Ballroom 1

Presenter Dr. Van VU, University of Newcastle

Title / Author(s) The Impact of Bank Loan Announcements on Stock Returns and Liquidity of Borrowing Firms / H.N. Duong, T.P. Pham, H. Singh and V. Vu

Discussant Prof. Paul GRIFFIN, University of California, Davis

2:45pm –3:45pm Session 4

Chairman Prof. Bin SRINIDHI, University of Texas at Arlington

Presenter Prof. Willie GIST, Ohio University

Title / Author(s) Fees paid to Auditors, Political Patronage and Properties of Analysts Earnings

Forecasts in Malaysia / W. Gist and E. ABDUL WAHAB

Discussant Prof. K.K. RAMAN, University of Texas at San Antonio

3:45pm – 4:15pm Tea Break Foyer

4:15pm – 5:15pm Corporate Governance Forum

Ballroom 1

Title Corporate Governance Issues in Indonesia

Speakers

Prof. Bambang TJAHJADI, Airlangga University

Prof. Judy TSUI, Institute for New Economic Thinking (Moderator)

Representative, Financial Services Authority of Indonesia

DAY 2 / January 12, 2018

8:45am – 9:45pm Research Forum 2

Ballroom 1 Speaker Prof. Dan SIMUNIC, University of British Columbia

Title The Market for Audit Services

PLENARY PAPER SESSIONS

9:45am - 10:45am Session 5

Ballroom 1

Chairman Prof. Thomas BERNDT, University of St. Gallen

Presenter Prof. David LONT, University of Otago

Title / Author(s)

Game Changer? The Impact of the VW Emission Cheating Scandal on the

Interrelation between Large Automakers’ Equity and Credit Markets / P.

Griffin and D. Lont

Discussant Dr. Edward PODOLSKI, Deakin University

10:45am - 11:15am Tea Break Foyer

11:15am - 12:15pm Session 6

Chairman Prof. Zoltan MATOLCSY, University of Technology, Sydney

Presenter Dr. Yu Tzu CHANG, National Chengchi University

Title / Author(s)

The Impact of Internal Audit Attributes on the Effectiveness of Internal

Control

over Operations and Compliance / Y.T Chang, H. Chen, R. Cheng and W. Chi

Discussant Prof. Peter CAREY, Deakin University

12:15pm - 1:15pm Lunch Kunyit

Restaurant

Page 11

CONCURRENT PAPER SESSIONS 1

1:15pm. - 3:15pm Session 1 (A) : AUDITING

Kemiri

Chairman Dr. Shireenjit JOHL, Deakin University

1:15pm - 1:45pm Presenter : Prof. K.K. RAMAN, University of Texas at San Antonio

Title / Author(s) :

Has the PCAOB Inspection Regime Narrowed the Big

4/non-Big 4 Audit Quality Differential? / I. Khurana, N.

Lundstrom and K.K. Raman

Discussant : Dr. Wei LU, Monash University

1:45pm - 2:15pm Presenter : Dr. Mohammad Badrul Muttakin, Deakin University

Title /

Author(s) :

Audit Firm Transparency Disclosures and Audit Quality /S.

Johl, M. Muttakin, D. Mihret and N. Gioffre

Discussant : Dr. Mehdi KHEDMATI, Monash University Australia

2:15pm - 2:45pm Presenter : Dr. Xudong, JI, RMIT University Australia

Title /

Author(s) :

Internal Control Risk and Audit Fees: Evidence from China /

X. Ji, W. Lu and W. Qu

Discussant : Dr. Shireenjit JOHL, Deakin University

2:45pm - 3:15pm Presenter : Dr. Steven LOW, Deakin University

Title / Author(s) : Corporate Lobbying and Audit Fees / YB Foo, F. Gul and S.

Low

Discussant : Dr. Yu-Tzu CHANG, National Chengchi University

1:15pm -3:15pm Session 1 (B) : EQUITY MARKETS

Kesuna

Chairman Dr. Helen CHOY, Drexel University

1:15pm -1:45pm Presenter : Dr. Karen M.Y. LAI, Deakin University

Title / Author(s):

Stock Price Informativeness, Auditor Quality and

SG&A/CAPEX

Investments Sensitivity to Stock Price / F. Gul, K. Lai and M.

Lee

Discussant : Dr. Jingran ZHAO, Hong Kong Polytechnic University

1:45pm - 2:15pm Presenter : Dr. Li LIU, Deakin University

Title / Author(s): Corporate Capital Gains Taxes and Sales of Equity Holdings:

Evidence from China / S. Li, L. Liu, G. Tian and G. Yang

Discussant : Dr. Karen LAI, Deakin University

2:15pm -2:45pm Presenter : Felix HERMES / Tobias MUELLER, University of St. Gallen

Title / Author(s) : Capital Market Reaction to EU-Regulation of Nonfinancial

Disclosure: The Role of National Enforcement and ESG

Disclosure in Germany and the U.K. / T. Berndt, F. Hermes

and T. Mueller

Discussant : Dr. Li LIU, Deakin University

2:45pm – 3:15pm Presenter : Dr. Joseph H. ZHANG, University of Memphis

Title / Author(s) : Analysts’ Information Acquisition and Stock Price

Synchronicity:

A Regulatory Perspective from China / H. Jiang, D. Zhou and

J. Zhang

Discussant : Dr. Anthony NG, Monash University Australia

1:15pm – 3:15pm Session 1 (C): FINANCIAL REPORTING

Kelapa

Chairman Dr. Iman HARYMAWAN, Airlangga University

1:15pm -1:45pm Presenter : Dr. Kanyarat SANORAN, Chulalongkorn University

Title / Author(s) : CEO Cash Compensation and Accounting Conservatism / K.

Sanoran, R. Pattanapanyasat and K. Boonlert-U-Thai

Discussant : Felix HERMES, University of St Gallen

1:45pm - 2:15pm Presenter : Pinprapa SANGHCAN, Massey University

Title / Author(s):

Fair Values and Audit Fees: Evidence from Australian Real

Estate Industry / P. Sanghcan, A. Habib, B. Bhuiyan and H.

Jiang

Page 12

Discussant : Dr. Steven LOW, Deakin University

2:15pm -2:45pm Presenter : Dr. Yong ZHANG, Hong Kong Polytechnic University

Title / Author(s) : Direct Evidence on Earnings Used in Executive

Compensation Performance Measurement / K. Na and Y.

Zhang

Discussant : Dr. Kanyarat SANORAN, Chulalongkorn University

2:45pm – 3:15pm Presenter : Dr. Liangliang JIANG, Hong Kong Polytechnic University

Title / Author(s) : Policy Uncertainty and Textual Disclosure / L. Jiang, J.

Pittman and W. Saffar

Discussant : Dr. Mohammad MUTTAKIN, Deakin University

1:15pm – 3:15pm Session 1 (D) : CORPORATE GOVERNANCE

Kemangi

Chairman Dr. Helen SPIROPOULOS, University of Technology, Sydney

1:15pm -1:45pm Presenter: Dr. Anthony NG, Monash University Australia

Title / Author(s) : Agency Costs of Free Cash Flow and Investments in

Business Sustainability /F. Gul and A. Ng

Discussant: Dr. Liangliang JIANG, Hong Kong Polytechnic University

1:45pm - 2:15pm Presenter : Dr. Li XIE, Xi’an Jiaotong-Liverpool University

Title /

Author(s) :

Strategic Information Disclosure and Impression

Management under Weak Corporate Governance: From

Excessive Executive Compensation Perspective / J. Chen, X.

Cheng, J. Liu and L. Xie

Discussant : Dr. Alessandro GHIO, Monash University & ESSEC

Business School 2:15pm -2:45pm Presenter : Dr. Xiangyun LU, Xi’an Jiaotong-Liverpool University

Title / Author(s) : Analyst Coverage and Corporate Tax Avoidance: Evidence

from Chinese Listed Firms / J. Chen, P. Cheng, R. Ding and

X. Lu

Discussant : Dr. Chao Kevin LI, University of New South Wales

2:45pm -3:15pm Presenter : Dr. Mehdi KHEDMATI, Monash University Malaysia

Title / Author(s) : Board Gender Diversity and Acquisition Choices / S. Shams,

A. Gunaskerage and M. Khedmati

Discussant : Dr. Helen SPIROPOULOS, University of Technology,

Sydney

3:15pm – 3:45pm Tea Break Foyer

Page 13

CONCURRENT PAPER SESSIONS 2

3:45pm - 5:45pm Session 2 (A) : CORPORATE SOCIAL RESPONSIBILITY

Kemiri

Chairman Dr. Li XIE, Xi'an Jiaotong-Liverpool University

3:45pm -4:15pm Presenter : Dr. Luckmika PERERA, Deakin University

Title / Author(s) : Political Visibility of Greenhouse Gas Emitters and

Accruals-based Earnings Management / L. Perera and C. Jubb

Discussant : Dr. Ming LIU, University of Macau

4:15pm - 4:45pm Presenter : Shyamala Dhoraisingam SAMUEL, Monash University,

Malaysia

Title / Author(s) : CSR Disclosures, CSR Awards and Corporate Governance as

determinants of Cost of Debt: Evidence from Malaysia / S.

Samuel, S. Mahenthiran, S. Alhabshi and R. Ramasamy

Discussant : Dr. Li XIE, Xi'an Jiaotong-Liverpool University

4:45pm -5:15pm Presenter : Dr. Afzalur RASHID, University of Southern Queensland

Title / Author(s) :

CEO Power and Corporate Social Responsibility (CSR)

Disclosure: Evidence from an Emerging Economy / A. Rashid,

S. Shams, S. Bose and H. Khan

Discussant : Shyamala Dhoraisingam SAMUEL, Monash University,

Malaysia

5:15pm -5:45pm Presenter : Prof. Gamini HERATH, Monash University, Malaysia

Title / Author(s):

Trade, Environment and Climate Change: The case of Malaysia

/ G. Herath and A. Hasanov

Discussant : Dr. Luckmika PERERA, Deakin University

3:45pm - 5:45pm Session 2 (B) : INVESTORS & LENDERS PERCEPTION

Kesuna

Chairman Dr. Joseph H. ZHANG, University of Memphis

3:45pm - 4:15pm Presenter : Dr. Chao Kevin LI, University of New South Wales

Title / Author(s) :

Do Dividend Regulations Work in Emerging Markets?

Evidence from China / W. He and K. Li

Discussant : Dr. Xiangyun LU, Xi’an Jiaotong-Liverpool University

4:15pm – 4:45pm Presenter : Dr. Kwok Tong Samuel CHEUNG, Deakin University

Title / Author(s) :

Investor Perceptions of Abnormal Labor Investment / S.

Cheung,

D. Naidu and F. Navissi

Discussant : Dr. Joseph H. ZHANG, University of Memphis

4:45pm – 5:15pm Presenter : Dr. Alessandro GHIO, Monash University & ESSEC Business

School

Title / Author(s) :

Investors’ attention and social media: evidence from Small and

Medium Entities /A. Ghio

Discussant : Dr. Desmond TSANG, McGill University

5:15pm – 5:45pm Presenter : Dr. Ming LIU, University of Macau

Title / Author(s) :

Earnings Management, Institutional Investors and Cost of Bank

Loans in China / M. Liu

Discussant : Dr. Kwok Tong Samuel CHEUNG, Deakin University

Page 14

3:45pm - 5:45pm Session 2 (C) : FINANCIAL REPORTING

Kelapa

Chairman Dr. Sophia LIU, National Taiwan University

3:45pm - 4:15pm Presenter : Dr. Desmond TSANG, McGill University

Title / Author(s) : Quality of Life and Earnings Management: Do Firms at Less

Desirable Locations Manipulate Earnings More Aggressively?

/ D. Tsang and J. Zhang

Discussant : Dr. Arifur Khan, Deakin University

4:15pm – 4:45pm Presenter : Prof. Simon FUNG, Deakin University

Title / Author(s) : The Effect of Clawback Adoptions on Management Earnings

Forecasts / S. Fung and K.K. Raman, L. Sun and L. Xu

Discussant : Dr. Yong ZHANG, Hong Kong Polytechnic University

4:45pm – 5:15pm Presenter : Dr. Jingran ZHAO, Hong Kong Polytechnic University

Title /

Author(s) :

Media as Other Information for Fundamental Valuation / J. Fu

and J. Zhao

Discussant : Dr. Anthony NG, Monash University Australia

5:15pm – 5:45pm Presenter : Dr. Arifur KHAN, Deakin University

Title :

CFO tenure, CFO board membership and accounting

conservatism / M. Muttakin, A. Khan and G. Tanewski

Discussant : Dr. Sophia LIU, National Taiwan University

3:45pm - 5:45pm Session 2 (D) : CORPORATE GOVERNANCE

Kemangi

Chairman Prof. Gamini HERATH, Monash University

3:45pm - 4:15pm Presenter : Varun JINDAL, Indian Institute of Management Calcutta

Title / Author(s) :

A New Order of Financing Investments: Evidence from

Acquisitions by India’s Listed Firms / V. Jindal and R. Seth

Discussant : Dr. Afzalur RASHID, University of Southern Queensland

4:15pm – 4:45pm Presenter : Dr. Ming LIU, University of Macau

Title / Author(s) :

Corporate Social Responsibility, Tax Aggressiveness and CEO

Compensation / D. Yuen and M. Liu

Discussant : Prof. Gamini HERATH, Monash University

4:45pm – 5:15pm Presenter : Chun LU, Deakin University

Title / Author(s) :

Audit quality, Credit Default Swaps and Debt Maturity

Structure / M. Hu and C. Lu

Discussant : Dr. Iman HARYMAWAN, Airlangga University

6:30pm Symposium Gala Dinner

(Balinese Dance and Keroncong) Beach outdoor

Closing Remarks Prof. Ferdinand A. GUL, Alfred Deakin Professor of Accounting and Finance,

Deakin University; Co- Editor of JCAE

Page 15

Venue Location

Anvaya Beach Resort