Conference Parallel Session Schedule

Session

The 12th AAAA Annual Conference

Room

Code 4A2011_DC105

Agung Room I

4A2011_P110 4A2011_P163 4A2011_P253

Agung Room II

4A2011_P263 4A2011_P142 4A2011_P239

Agung Room III

4A2011_P130 4A2011_P132 4A2011_P180

Session 1 (Oct 10) 01.30 pm - 03.00 pm

Legong Room

4A2011_P260

4A2011_P233 4A2011_P221 Pendet Room

4A2011_P154 4A2011_P202 4A2011_P158

Joged Room

4A2011_P261 4A2011_P177 4A2011_P186 4A2011_P259

Kecak Room

4A2011_P269

Paper Title Accounting Information Quality, Delay in Stock Price Adjustment, and Predictability of future returns The Effect of Financial Performance on the Fundamental Value to Price Anomaly Financial Reporting Quality and Credit Default Swaps: Evidence from SOX 404 Internal Control Disclosures Harmonization of IFRS and AAOIFI Standards for Sukuk

Author 1 Ali Rahmani

Author 2

Author 3

Farzaneh Yousefi asl

Hye-Jeong Nam

Author 4

Mozhgun Robatmili -

-

-

Dr. Dragon Tang

Feng Tian

Mustafa Hanefah

Akihiro Noguchi

-

-

Alternative Accounting Treatment for Corporate Zakat: Preliminary Analysis Perception and Awareness of Islamic Accounting: Student Perspectives

Michimasa Satoh

Aprilia Beta Suandi

-

-

-

-

Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries Disclosures In Interim Reports: Malaysian Evidence

Dewi Kusuma Wardani Norhayati Alias

Indra WIjaya Kusuma Murray B. Clark

-

-

Dr Jamal Roudaki

-

Conditional Conservatism, SOX, and the Cost of Equity Capital Time for Change: Management Accounting System for Enhance Managerial Performance of Egyptian Hospitals The Impact of Information Presentation Formats and Types on Decision Performance: An Experimental Study of Cost-Based Decision Making

Gary C. Biddle Salah A. Hammad

Mary L. Z. Ma Ruzita Jusoh

Feng Wu Imam Ghozali

-

Dyah Ekaari Sekarjatiningsih

Mahfud Sholihin

-

-

Putri Paramita Agritansia Corporate Governance, Financial Performance and Earnings Management Jong-Seo Choi Surrounding CEO Turnover The Impact of Changes in Malaysian Regulatory Framework on the Siti Seri Delima Disclosure of Executive Directors’ Remuneration Abdul Malak Political Participation and Entrepreneurial Initial Public Offerings in China Anders C. Johansson Does Mandatory Auditor Rotation Increase Audit Quality? A Test of Slamet Sugiri Indonesian Ministry of Finance’s Decree Effectiveness Operationalisation of Stakeholder Engagement: Public Sector Zarina Zakaria Organisations’ Perspectives The Sustainability of Charitable Organisations Teruyo Omura The Academic Research for Accounting Education toward IFRS Masako Saito Implementation in Indonesia Prof.Dr. Isil Business School Students’ Perceptions and Opinions on the Professional Accountancy of Turkey Pekdemir A Comparison Accounting Principles Learning Method between Pigo Nauli Conventional and Mathematical-Based Method on Learning Achievement and Satisfaction with Technology-Assisted Learning As A Moderating Variable

Mahfud Sholihin

-

-

The Attitudinal and Behavioral Effects Of Nonfinancial Measures

Page 1 of 5

Dodik Siswantoro

Hong Yan

-

-

Young-Min Kwak

-

Jeong-Han Baek -

Xunan Feng

-

Tianyu Zhang

-

Rahmat Febrianto

-

-

-

-

-

Sekar Mayangsari

-

-

-

-

-

John Forster Kazuo Hiramatsu Prof. Recep Pekdemir, Ph.D Dr. Sony Warsono, MAFIS

Conference Parallel Session Schedule

Session

The 12th AAAA Annual Conference

Room

Code 4A2011_P248

Agung Room I

4A2011_P272 4A2011_P273 4A2011_P128

Agung Room II

4A2011_P185 4A2011_P129 4A2011_P165

Agung Room III

Legong Room Session 2 (Oct 10) 03.15 pm- 04.45 pm

Author 2

Author 3

4A2011_P174

Jennifer L. Harrison Elisabeth Sinnewe

4A2011_P224

Is the Related Party Transaction another Incentive to Manage Earnings?

Aria Farahmita

Pinprapa Sangchan

4A2011_P141

Earnings Management, Information Asymmetry And Underinvestment Problem Economic Consequences of the New Lease Accounting Standard in Japan

Author 4

Dr. Made Gede Wirakusuma, SE., M.Si -

Ni Putu Sri Harta Mimba, PhD. MSi, Ak -

-

-

Murray B. Clark

-

-

-

-

-

Jakob Trischler

-

Aulia Fuad Rahman Mohamat Sabri Hassan Dr. Masaki Kusano Yoshihiro Sakuma

Norman Mohd Zaleha Abdul Saleh Shukor Noriyuki Tsunogaya

-

Gender Diversity and The Quality of Earnings Financial Reporting Quality: Evidence Prior to and After the Enactment of the Financial Reporting Act 1997 in Malaysia The Effect of Corporate Governance on Enterprise Risk Management (Empirical Evidence from Listed Companies in Indonesia)

Sari Atmini Kamarul Bahrain Ku Nor Izah Ku Abdul Manaf Ismail Ni Wayan Rustiarini

Kamarun Nisham Taufil Mohd -

4A2011_P246

Corporate Governance, Ethnicity and Earnings Conservatism in Malaysia

Shahnaz Ismail

4A2011_P231

I Putu Sugiartha Sanjaya

4A2011_P127

Influence of Financial Condition on the Relation between Ultimate Ownership and Earnings Management: Empirical Evidence of Opportunistic and Efficiency of Earnings Management Derivatives Risk Exposure, Volatility of Firm’s Value, and Going Concern Audit Opinion The Effect of FRS 138 Adoption on Audit Pricing: Evidence from Malaysia

4A2011_P187

The Effect of IPO Risks on Auditors' Decisions: Auditor Designation Case

4A2011_P131

The Relationship Between Moral Intensity Construct And Auditors’ Ethical Dr. Zuraidah Mohd Razana Juhaida Decision-Making Sanusi Johari Bank Ethical Disclosure Level for your perusal Assoc. Prof Dr Siti Abdi Fatah Normala Sheikh Obid The Effect of Work-Family Conflict on Accountant Career Satisfaction Dian Indri Moderated By Gender, Marital Status, Parental Status and Position Purnamasari

4A2011_P143 4A2011_P155 4A2011_P219

4A2011_P153 Kecak Room 4A2011_P216

Page 2 of 5

Sidharta Utama

-

4A2011_P112 Joged Room

Author 1

Ni Wayan Yuniasih, Dr. Ni Ketut SE., M.Si. Rasmini, SE., M.Si, Ak. ROE and EVA: Could They Explain Concurrently in Stock Return Association Sumiyana Hendrian Model? Corporate propping through related party sales: the effects of regulations Maggie P Williams Dennis W Taylor on the market for ownership control in China? Earnings Management and Corporate Governance: Evidence from the Wan Razazila Wan Dr Jamal Roudaki Malaysian Islamic Capital Market Abdullah Maintaining Legitimacy of Islamic Bank: An Indonesia Case Study Noval Adib A.K. Siti-Nabiha Comparative Study of the Yield on Takaful and Conventional Insurance Rachma Fitriati Mahardi The Effect of an Analysis of Expenses by Nature or by Function on Investors’ Judgments Social Pressure as Impetus for the Quality of Underlying Profit Disclosure

4A2011_P150

Pendet Room

Paper Title The Influence of Intellectual Capital Disclosure on Market Performance

-

-

Shamsul Nahar Abdullah

Annuar Md Nassir -

-

Nur Azura Sanusi

-

-

Ira Geraldina

Hilda Rossieta

-

-

Najihah Marha Yaacob Seok Woo Jeong

Ayoib Che-Ahmad

-

-

Seon Mi Kim

Kwang Wuk Oh

Seung Weon Yoo

Rashidah Abdul Rahman

Normah Omar -

-

-

-

Conference Parallel Session Schedule

Session

The 12th AAAA Annual Conference

Room Agung Room I

Code

Agung Room III

Session 3 (Oct 11) 08.30 am- 10.00 am

Legong Room

Nuri S.A Salem

4A2011_P213

A Review of the decision to go public: Theory, evidence and agenda for research The Effect Of Modern Tax Administration System Against Taxpayers’ Compliance In Kantor Pelayanan Pajak Pratama Palembang Ilir Timur

Jirapun Chorruk Emylia Yuniarti

Titania

4A2011_P262

The Role of Related Firm Information in a Financial Statement Analysis

Tresno Eka Jaya Raja Gukguk Nova Febriani Nainggolan Atsushi Shiiba

Indra

4A2011_P283

The Influence of Fiscal Correction and Tax Planning On The Efficiency of Tax Payment The Effects of Book-Tax Differeces to Earnings Response Coefficient

4A2011_P264

Dividend Decision and Life-Cycle Theory

Jenjang Sri Lestari

4A2011_P160

The Effects of Financial and Non-Financial Characteristics on Financial Reporting Quality: A Cross Country Analysis of ASEAN Countries

Indri Tryana

4A2011_P120

Preparers’ perspective of structural capital disclosure in annual reports: Evidence from listed firms on the Colombo Stock Exchange

Prof. Indra Abeysekera

4A2011_P240

Accounting Conservatism Differences Between State Owned Enterprises In Terms Of Dividend Policy The detection of Creative Accounting Practices and Firm’s Financial Performance Recent Developments in Corporate Governance: Impact on Accounting Quality and Earnings Management - Empirical Evidence from German Publicly Traded Companies The Effects of Corporate Governance on Earning Management Motivation (Opportunistic Vs Efficient) Study on Non-Financial Companies Listed on Indonesian Stock Exchange The Relationship of Corporate Governance Index, the Board of Directors, and Board of Commissioners with Firm Performance Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover The Impact of Ethical Climate, Suspension of Judgment, and Virtues on Professional Commitment among Auditors The Effect of Audit Fee And Audit Risk on the Audit Time Budget

Anak Agung Gede Putu Widanaputra Nurulhuda Hayati Nazri Christoph Wallek

Dr. Zuraidah Mohd Yusarina Mat Isa Sanusi Marius Gros -

Viska Anggraita

Hilda Rosietta

-

-

Nurul Husnah

Dr. Sylvia Veronica Siregar -

-

-

-

-

-

-

-

4A2011_P247

4A2011_P250

4A2011_P208 4A2011_P152 4A2011_P282 4A2011_P134 4A2011_P145 4A2011_P101

Disclosure of information on the Internet: Current practices and further evidence from New Zealand Process–based Model of Information Technology Adoption within Indonesian Small and Medium Enterprises Strategic Management Accounting and IT Competency on Customer Service Process Performance in LGAs

Page 3 of 5

Hiroshi Uemura

-

Author 4

Financial Crisis, Cash Flow Ratios and Saudi Arabia Stock Price

4A2011_P218

Kecak Room

Author 3

4A2011_P166

4A2011_P164

Joged Room

Author 2

Cecep Setiawan

4A2011_P242

Pendet Room

Author 1

Momentum Strategies in Indonesia Market

4A2011_P266 Agung Room II

Paper Title

4A2011_P107

Mustafa Mohd Hanefah -

-

-

-

-

-

-

-

-

Andini

-

Dwi Martani

-

-

Takafumi Yamaguchi

-

-

-

-

-

Dr. Ratna Wardhani, SE, MSi

-

-

-

-

-

-

-

Dian P Yaniarta

Takiah Mohd Iskandar -

Dr. Bambang Riyanto L.S Teodora Winda Mulia Irshad Ali

-

-

-

-

-

-

Dr. Samiaji Sarosa

-

-

-

Prof Jamaliah Said

Wee Shu Hui

Rohana Othman

Dennis Taylor

Conference Parallel Session Schedule

Session

The 12th AAAA Annual Conference

Room

Code 4A2011_P223

Agung Room I

4A2011_P286 4A2011_P159 4A2011_P114 4A2011_P133

Agung Room II

Agung Room III

Author 4 -

-

Takiah Mohd Elsie Nga Iskandar Ade Sobrina Hasibuan SE. Dr. Zuraidah Mohd. Nor Suhaily Bakar Sanusi Seun-Young Park Jong-Su Han

Shuhaimi Jaafar -

-

-

4A2011_P194

The Financial and Non Financial Determinants of Going Concern Opinion of Indonesia’s Listed Banks in 2004-2008 Evidence of the Audit Expectation Gap in Higher Learning Institution: from Student’s Perspectives Audit Quality, Investments Opportunities and Earning Management

Maria Putri Christary Noor Afza Amran (PhD) Enny Efriani

Desi A Haris

-

-

Raudah Danila

-

-

Vera Diyanti

-

-

Herd Behavior in Accounting Policies －Write-off policy of UPBO in Japan－ Value Relevance and Mandatory Adoption of Accounting Standards in Emerging Countries: The Case of Iran Conservatism in the firms with window dressing settlement The Influence of Board of Commissioners, Audit Committee, Internal Auditor and Independent Auditor against Fraudulent Financial Reporting Potency Effect Of Good Corporate Governance and Organization Culture on Influence of Dividend Policy on Earnings Management

Yoshihiro Tokuga

Toshitake Miyauchi

-

-

A. Rahmani (PhD)

Z. Amini (MS)

Jong-Seo Choi Wiwik Utami

Hyung-Joo Lim Diaz Priantara

I Gusti Ayu Made Asri Dwija P

Sutrisno

Eko Ganis Sukoharsono; Associate Professor Dr. Nazli Anum Mohd Ghazali

4A2011_P210

4A2011_P211

4A2011_DC108 Pendet Room

Sauber Sheri (PhD) Ali Roohi (PhD) -

4A2011_P156

The Impact of Corporate Governance and Shareholder Monitoring Mechanisms on Cost of Debt: Empirical Evidence from Malaysian Listed Firms from 2003 to 2007

Zulkufly Ramly

Dr. Hafiz Majdi Ab Rashid

4A2011_P249

Audit Oversight Board (AOB): Issues on Audit Quality and Earnings Management

Zuraina Sal Salbila Binti Mohamed

4A2011_P139

Nor Hafizah Zainal Abidin Fitriany

4A2011_P106

Determinants of Internal Audit Contribution to Strategic Management: Malaysian Evidences The Impact Audit Firm Rotation to Audit Quality: Case Study of Real and Quasi Rotation in Indonesia Immersing Accounting Education in Beauty: A Class Action Research

Dr Zuraidah Mohd Prof. Dr Takiah Sanusi Binti Mohd. Iskandar Hasnah Haron Amirul Shah Md Shahbudin Sidharta Utama Dwi Martani

4A2011_P109

The PhD Supervisory Relationship in the Accounting Discipline

Erlane K Ghani

4A2011_P123

University Students Entrepreneurial Intention: Perception of Commerce Students at Shiraz Region

Dr Jamal Roudaki

4A2011_P255

Kecak Room

Author 3 -

Christine

4A2011_P222 4A2011_P212

Joged Room

Author 2

Analysis of Earnings Management through Real Activities Manipulation in Kristana Response to Income Tax Rate Reduction in 2008 (Empirical Study of Listed Linintiassiwi Manufacturing Companies in Indonesia for the Period 2008-2009)

4A2011_P197

Session 4 (Oct 11) 10.15 am - 11.45 am

Author 1

Dewa Gede Wirama Foreign Shareholdings and Corporate Governance Structures of Malaysian Puan Yatim Listed Firms The Effect of Related and Unrelated Diversification of Capital Structure Dr. Ratna Policy: Empirical Evidence on Indonesian Companies Wardhani, SE, MSi Book Keeping Practices and Individual Income Tax Knowledge Among Nur Suriana Binti Selected Malaysian Sole Traders Awaludin Conformity between the Book Income & Taxable Income of Family Firms, Yun Sung Koh and Its Value Relevance: Empirical Evidence from Korea

4A2011_P244

4A2011_P235

Legong Room

Paper Title The Ohlson (1995) Model and Accounting Conservatism

Page 4 of 5

Dr. Ari Kamayanti

Prof. Iwan Triyuwono, PhD., Ak. Jamaliah Said

-

Bambang Purnomosidhi; Putu Sudana -

Dr Lee Teck Heang

Hilda Rossieta

Gugus Irianto, PhD. Dr. Aji Dedi Mulawarman

-

-

-

-

-

Conference Parallel Session Schedule

Session

The 12th AAAA Annual Conference

Room Agung Room I

Agung Room II

Session 5 (Oct 11) 01.00 pm - 02.00 pm

Agung Room III

Legong Room

Code

Author 1

Author 2

Diversification, Idiosyncratic Risks and Bank Equity Returns Chien-Yun Chang The Effect of Basel I Accord on Capital Adequacy Ratio Implementation and Afsaneh Tavangar its Relationship with Credit Risk and Bank’s Possession Type

Zhen-Yu Chen Golriz Imani

4A2011_P275

The Effect of Changes in Book-Tax Income Difference on Bond Rating Changes (Empirical Study of Go Public Companies in Indonesia for the Period of 2003 - August 2010) The Accountability Perceptions between the Australian National Taxation and Registration Authorities and Registered Tax Agents: an Australian Perspective. Conservatism and Cost of Equity Capital: Multi Dimensional Measurement Approach Loan Collateral and Accounting Conservatism The Effect of Accounting Disclosure, Concentrated Ownership, and Accounting Harmonization to Earnings Quality: The Case of Asia Pacific

Christine

4A2011_P288

4A2011_P285 4A2011_P287 4A2011_P162

4A2011_P279

4A2011_P220 Pendet Room

Paper Title

4A2011_P140 4A2011_P144

4A2011_P271

Earnings Management during Global Financial Crisis (GFC): Evidence from the Australian Listed Manufacturing Companies between 2005 and 2009

Puspita Rani

Eric Clubb

Author 3

-

Hendrik Gamaliel

Slamet Sugiri

Jeff Zeyun Chen Alfonsa Inggrid Carolina

Gerald J. Lobo Dr. Ratna Wardhani, SE, MSi

Elvia R. Shauki, PhD Siti Nurwahyuningsih Harahap Voluntary Disclosure, Conservative Accounting, Life Cycle Stages, and Firm Dr. Lodovicus Lasdi Valuation The Effect of Audit Quality on Earnings Management and Firm Value Auliffi Ermian Dr. Sylvia Veronica Challen Siregar

Page 5 of 5

Author 4

Jian-Hsin Chou -

-

-

-

-

-

-

-

Yanyan Wang

Lisheng Yu -

Yanivi Bachtiar

-

-

-

-

-

-