CONFERENCE 2019...Irene Qingling Ge, University of New South Wales irene.ge@unsw.edu.au Lara...

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Platinum Sponsor:

PROGRAM3 – 5 JULY 2019BRISBANE, AUSTRALIA

AFAANZ CONFERENCE

2 32019 | AFAANZ CONFERENCE

CONTENTSSYMPOSIUM OBJECTIVE

Venue page 4

Program page 5

Faculty & Study Groups page 6

Faculty CVs page 8

Doctoral Participants CVs page 19

2018-2019 AFAANZ Board page 33

The objectives of the Symposium are to:

Enrich the experience of doctoral candidates who are selected as Symposium Participants from a broad cross-section of universities.

Provide opportunities for participants to present work-in-progress in a constructive forum and receive feedback from other participants and senior accounting and finance academic researchers.

Enable participants to interact with doctoral candidates from other universities and with recognised leaders in accounting & finance education and research. Through this interaction, participants will be exposed to a range of issues with respect to doctoral study and wider aspects of academic life.

PLANNING COMMITTEE

Symposium Co-directors

Professor Baljit Sidhu, University of Sydney

Professor Jacqueline Birt, The University of Western Australia

SYMPOSIUM VENUE

The Symposium begins on Wednesday, 3rd July is at Sofitel Brisbane Central, Brisbane.

The venue address is:

Sofitel Brisbane Central

249 Turbot Street, Brisbane

Queensland, Australia 4000

Telephone: + 61 7 3835 3535

2019 AFAANZ SYMPOSIUM PROGRAMWEDNESDAY, 3 JULY

03.00pm-03.30pm Registration/arrival tea/coffee

03.30pm-04.30pm Welcome, introduction of faculty, discussions in groups

04.30pm-06.00pm Plenary Session 1

07.00pm-09.30pm Dinner

THURSDAY, 4 JULY

09.00am-10.00am Session 1

10.00am-10.30am Morning Tea/Coffee

11.30am-01.00pm Plenary Session 2

01.00pm-02.00p Lunch

02.00pm-03.00pm Session 3

04.00pm-04.30pm Afternoon Tea/coffee

05.30pm Student and Faculty Free time

FRIDAY, 5 JULY

10.00am-10.30am Morning tea/coffee

10.30am-12.00pm Plenary Session 3

12.00pm-01.00pm Lunch

03.00pm-03.30pm Afternoon Tea/Coffee

03.30pm-05.00pm Faculty Session, Wrap-up, and Evaluations

07.00pm-07.30pm Pre-dinner drinks

07.30pm-Late Dinner

BALLROOM LE GRAND

ST GERMAIN

BASTILLE 1 BASTILLE 2

BASTILLECONCORDE

RESTROOMS

MALE RESTROOM

FEMALE RESTROOM

ANN STREET LOBBY CONFERENCE CONCIERGE

ESCALATORS TO GROUND FLOOR LOBBY

FACULTY AND STUDY GROUPS

GROUP 4: FINANCIAL STATEMENT ANALYSIS TROCADERO ROOM

FACULTYAssociate Professor Mark Wilson (Group Leader), ANU mark.wilson@anu.edu.au

Professor Wayne Landsman, The University of North Carolina wlandsman1@gmail.com

PARTICIPANTS Nurul Alam, University of Sydney nurul.alam@sydney.edu.au

Md Babar, Victoria University of Wellington md.babar@vuw.ac.nz

Prabashi Dharmasiri, Monash University megelhewage.dharmasiri@monash.edu

Zakir Hossain, University of Western Australia mdzakir.hossain@research.uwa.edu.au

Ahmed Khan, University of Waikato ak270@students.waikato.ac.nz

Pia Meusburger, The University of Innsbruck pia.meusburger@uibk.ac.at

Anh Tran, Monash University anh.tran@monash.edu

Brianna Wang, University of Auckland y.wang@auckland.ac.nz

GROUP 5: CORPORATE SOCIAL RESPONSIBILITY/ACCOUNTING EDUCATION BERCY ROOM

FACULTYProfessor Jac Birt (Group Leader), University of Western Australia jacqueline.birt@uwa.edu.au

Professor Ellie Chapple, Queensland University of Technology larelle.chapple@qut.edu.au

PARTICIPANTS

Irene Qingling Ge, University of New South Wales irene.ge@unsw.edu.au

Lara Gittings, Curtin University lara.gittings@postgrad.curtin.edu.au

Nuradhi Jayasiri, Otago University jaynu300@student.otago.ac.nz

Abdifatah Ahmed Haji, University of Adelaide abdifatah.ahmedhaji@adelaide.edu.au

Sneha Raut, Bond University snehaharichandra.raut@student.bond.edu.au

Nikki Schonfeldt, University of Western Australia nikki.schonfeldt@uwa.edu.au

Tran Thi Thu Thuy, Victoria University of Wellington thuy.t.tran@vuw.ac.nz

Steffen Westermann, Southern Cross University steffen.westermann@scu.edu.au

GROUP 1: AUDIT/MANAGEMENT ACCOUNTING BASTILLE ROOM 1

FACULTYProfessor Roger Simnett (Group Leader), UNSW r.simnett@unsw.edu.au

Professor Naomi Soderstrom, The University of Melbourne naomiss@unimelb.edu.au

PARTICIPANTS Ayoob Abdullah Alyafai, Curtin Univer yoob.alyafai@postgrad.curtin.edu.au

Fitri Amalia, Queensland University of Technology fitri.amalia@hdr.qut.edu.au

Xiaoran (Nancy) Cao, Deakin University caoxia@deakin.edu.au

Irdam Ferdiansah, University of Western Australia irdamferdiansah@gmail.com

Nishaal Prasad, University of Auckland npra052@aucklanduni.ac.nz

Ruizhe (Vivian) Wang, University of Sydne ruizhe.wang@sydney.edu.au

Xing Yang, The University of Melbourne xingy4@student.unimelb.edu.au

Fangshu (Skye) Zhu, Australian National University skye.zhu@anu.edu.au

GROUP 2: FINANCIAL ACCOUNTING BASTILLE ROOM 2

FACULTYProfessor Baljit Sidhu (Group Leader), The University of Sydney baljit.sidhu@sydney.edu.au

Professor Michael Bradbury (Group Leader), Massey University m.e.bradbury@massey.ac.nz

PARTICIPANTS Yue Cai, Australian National University yue.cai@anu.edu.au

Mary Cowx, Ohio State University cowx.1@buckeyemail.osu.edu

Md Reiazul Haque, University of Newcastle MdReiazul.Haque@uon.edu.au

James Kavourakis, University of Melbourne jpk@unimelb.edu.au

Hyejung (Sia) Lee, Queensland University of Technology hyejung.lee@hdr.qut.edu.au

Ahmed Shatnawi, Queensland University of Technology a.shatnawi@hdr.qut.edu.au

Tangges Varen, University of Queensland t.varen@business.uq.edu.au

Kristina Vojvoda, University of Technology Sydney kristina.vojvoda@uts.edu.au

GROUP 3: FINANCE ST GERMAIN ROOM

FACULTYRobert Faff (Group Leader), The University of Queensland r.faff@business.uq.edu.au

Tom Smith, Macquarie University tom.smith@mq.edu.au

PARTICIPANTS Tom Aspinall, Bond University tomaspinall2512@gmail.com

Anne Dyhrberg, University of Sydney anne.dyhrberg@sydney.edu.au

Jing He, Macquarie University jing.he4@hdr.mq.edu.au

Wei Hu, University of Technology Sydney wei.hu@uts.edu.au

Vo Ngoc Thao Nguyen, RMIT s3653099@rmit.edu.vn

Julio Rumokoy, Griffith University julio.rumokoy@griffithuni.edu.au

Xinru (Sarah) Wang, University of Wollongong xinru@uow.edu.au

Tingxi Zhang, Griffith University tingxi.zhang@griffithuni.edu.au

AFAANZ Presidents

Professor Charl de Villiers

The University of Auckland

Professor Millicent Chang (Australia)University of Wollongong

AFAANZ Board Members

Professor Jacqueline Birt

The University of Western Australia

Dr David Bond

University of Technology Sydney

Dr Andrew Jackson

University of New South Wales

Professor Sumit Lodhia

University of South Australia

Associate Professor Tom Scott

Auckland University of Technology

Professor Baljit Sidhu

University of Sydney

Associate Professor Marvin Wee

Australian National University

Editor-in-Chief

Professor Tom SmithMacquarie University

AFAANZ Office

Mr Tim JonesLevel 8, 198 Berkeley Street, Carlton Victoria 3053, AUSTRALIA Web: www.afaanz.orgEmail: info@afaanz.org

2018-2019 AFAANZ BOARD

FACULTY CVs

2019DOCTORAL SYMPOSIUM

Name Jacqueline Birt

Position held Professor and Head of Department

Degrees & Prof Quals PhD

Email Address jacqueline.birt@uwa.edu.au

University University of Western Australia

Research interestsInternational accounting standards,

accounting education, value relevance, disclosure

Editorships and membership of editorial Boards

Deputy Editor, Accounting & Finance; Associate Editor, Accounting Research Journal; Editorial Board, Accounting Education, Meditari Accounting Journal

Publications Frick, H., Birt, J., & Waters, J. (2017). Enhancing student engagement in large management accounting lectures. Accounting & Finance.

Linnenluecke, M., Birt, J., Chen, X., Ling, X., & Smith, T. (2017). Accounting Research in Abacus, AF, AAR and AJM - Review and Research Agenda. Abacus.

Birt, J., Joshi, M., & Kend, M. (2017). Segment Reporting in a Developing Economy: The Indian Banking Sector, Asian Review of Accounting.

Muthusamy, K., Bir, P., & Birt, J. (2017). XBRL and the Qualitative Characteristics of Useful Financial Information, Accounting Research Journal.

Birt, J., Hellman, N., Jorissen, A., Mason, S., & Paananen, M. (2016). What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. Accounting in Europe, 13(2), 269-283.

Phat, T. H., Birt, J., Turner, M. J., & Fenech, J. P. (2016). Sporting clubs and scandals–Lessons in governance. Sport Management Review, 19(1), 69-80.

Juric, D., O’Connell, B., Rankin, M., & Birt, J. (2015). Determinants of the severity of legal and employment consequences for CPAs named in SEC accounting and auditing enforcement releases, Journal of Business Ethics, 1-19.

Linnenluecke, M. K., Birt, J., Lyon, J., & Sidhu, B. K. (2015). Planetary boundaries: implications for asset impairment. Accounting and Finance, 55(4), 911-929.

Zhou, T., Birt, J., & Rankin, M. (2015). The value relevance of exploration and evaluation expenditures, Accounting Research Journal, 28(3), 228-250.

Linnenluecke, M., Birt., & J. Griffiths, A. (2015).The role of accounting in supporting adaptation to climate change, Accounting and Finance, 55(3), 607-625.

See page for more information https://www.linkedin.com/in/jacqueline-birt-74333061/

FACULTY CVS

Name Michael Bradbury

Position held Professor

Email Address m.e.bradbury@massey.ac.nz

University Massey University

Professional memberships FCA

Research interests Financial reporting, financial analysis, governance

Editorships and membership of editorial Boards

Joint Editor-in-Chief Australian Accounting Review,

Associate Editor Australian Journal of Management

Editorial Boards:

Abacus

Accounting and Finance

Journal of Accounting Education

Journal of Contemporary Accounting and Economics

New Zealand Journal of Taxation Law and Policy

Pacific Accounting Review

Publications Bradbury, M.E., P.K. Hsiao and T. Scott, “Summary Annual Reports: Length, Readability and Content” Accounting and Finance Early View) (2018)

Bradbury, M.E., D. Ma, and T. Scott, “Explanations For Not Having an Audit Committee in a ‘Comply or Explain’ Regime” Australian Accounting Review Early View (2018)

Bradbury, M.E., and T. Scott, “Do Managers Forecast Asymmetric Cost Behaviour?” Australian Journal of Management (2018) 43(4) 538-554.

Khan, S., M.E. Bradbury, and S. Courtenay, “Value Relevance of Comprehensive Income” Australian Accounting Review (2018) 28(2) 279-287.

Bradbury, M.E., A. Raftery, and T. Scott, “Knowledge Spillover from Other Assurance Services” Journal of Contemporary Accounting Research 14(1) (2018) 52-64.

Bradbury, M.E., “Large Audit Firm Premium and Audit Specialization in the Public Sector” Accounting and Finance 57(3) (2017) 657-679.

Stent, W., M.E. Bradbury and J. Hooks, “Insights into Accounting Choice from the Adoption Timing of IFRS” Accounting and Finance, 57(Supplement) (2017) 255-276.

Khan, S., and M.E. Bradbury, “The Volatility of Comprehensive Income and its Association with Market Risk” Accounting and Finance, 56(3) (2016) 727-748.

Bradbury, M.E., and T. Scott, “The Association between Accounting Performance and Constituent Response in Political Markets”, Pacific Accounting Review, 27 (4) (2015) 394-410.

Bradbury, M.E., and J. Harrison, “The FASB’s Dissenting Opinions”, Accounting Horizons, 29 (2) (2015) 363-375. [ABDC rank=A].

FACULTY CVS

Name Ellie Chapple

Position Held Professor

Degrees & Prof Quals LL.B; LL.M; SJD

Email Address Larelle.Chapple@qut.edu.au

University Queensland University of Technology

Research Interests Corporate Governance; Csr;

Corporate Non-Financial Disclosure;

Corporate Transactions

Professional Memberships AFAANZ; AAA; EAA; GAICD; Solicitor Supreme Court Of Queensland

Editorships And Membership Of Editorial Boards

Editor, Accounting Research Journal

Publications Chapple, L., Chen, B., Suleman, T., & Truong, T. P. (2019). Stock trading behaviour and firm performance: Do CEO equity-based compensation and block ownership matter? Pacific-Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2019.03.006

Xiong, F., Chapple, L., Xu, S., & Lin, W. (2019). Adoption and use of technology with low litigation risk–the case of financial reporting on Twitter by ASX companies. Technology Analysis & Strategic Management, 1-19. https://doi.org/10.1080/09537325.2019.1587161

Hollindale, J., Kent, P., Routledge, J., & Chapple, L. (2019). Women on boards and greenhouse gas emission disclosures. Accounting & Finance, 59(1), 277-308.

Hossain, S., Chapple, L., & Monroe, G. S. (2018). Does auditor gender affect issuing going concern decisions for financially distressed clients? Accounting & Finance, 58(4), 1027-1061.

Chapple, L., & Routledge, J. (2018). Board Turnover and Reorganisation Outcomes: Evidence from Voluntary Administration. Australian Accounting Review. https://doi.org/10.1111/auar.12270

Chapple, L., Gray, S., Nowland, J., & Sadiq, K. (2018). ‘Name and shame’–director attendance disclosure and practice. Journal of Corporate Law Studies, 18(2), 311-337.

Chapple, L., Truong, T. P., & Welsh, M. (2018). The penalty quantum for non-compliance with corporate disclosure: Solace for the market. Company & Securities Law Journal, 36(4), 292-306.

Chapple, L. J., Clout, V., Perry, A., & Truong, T. P. (2018). Sliding doors: Comparing backdoor listing and front door listing for Australia start-ups. Australian Journal of Corporate Law, 33(3), 341-363.

Xiong, F., Chapple, L., & Yin, H. (2018). The use of social media to detect corporate fraud: A case study approach. Business Horizons, 61(4), 623-633.

Chapple, L., Dunstan, K., & Truong, T. P. (2018). Corporate governance and management earnings forecast behaviour: Evidence from a low private litigation environment. Pacific Accounting Review, 30(2), 222-242.

FACULTY CVS

Name Robert Faff

Position Held Professor of Finance

Email Address r.faff@business.uq.edu.au

University University of Queensland

Research Interests Empirical Finance, Capital Markets

Professional Memberships Australian CPA

Editor in Chief, Pacific-Basin Finance Journal

Publications Li, L. and Faff, R., “Predicting Corporate Bankruptcy: What Matters?”, International Review of Economics and Finance, forthcoming.

Andriosopoulos, D., Faff, R. and Paudyal, K., “Financial Markets, Innovation and Regulation”, European Journal of Finance, forthcoming.

Hartnett, N., Gerrans, P., and Faff, R., “Trusting Clients’ Financial Risk Tolerance Survey Scores”, Financial Analysts Journal, forthcoming.

Balachandran, B., Faff, R., Nguyen, L., and Puwanenthiren, P., “The Impact of Audit Quality in Rights Offerings”, Accounting & Finance, forthcoming.

Rajput, S. K. O., Chen, J., Wongchoti, U. and Faff, R., “Is Financial Flexibility a Priced Factor in the Stock Market?”, Financial Review, forthcoming.

Dang, T. L., Faff, R., Hoang, H. and Nguyen, L., “Individualistic Cultures and Crash Risk”, European Financial Management, forthcoming.

Faff, R., “Pitching Research: “Qualitative Cousins” and the “Extended Family””, Accounting & Finance, forthcoming.

Mi, L., Benson, K. and Faff, R., “A Specialised Volatility Index for the New GICS Sector - Real Estate”, Economic Modelling, forthcoming.

Woods, K., Tan, K. and Faff, R., “Labor Unions and Corporate Financial Leverage: The Bargaining Device versus Crowding-out Hypotheses”, Journal of Financial Intermediation, forthcoming.

Brown, R., Chan, H., Faff, R. and Ho, Y., “Do Brokers’ Recommendation Changes Generate Brokerage? Evidence from a Central Limit Order Market”, Accounting & Finance, forthcoming.

FACULTY CVS

Name Wayne Landsman

Position Held KPMG Distinguished Professor

Email Address Wayne_landsman@unc.edu

UniversityKenan-Flagler Business School, University of North Carolina

Research Interests Financial reporting

Professional MembershipsAmerican Accounting Assoc.,

American Finance Assoc., European Accounting Assoc., AICPA

Editorial Service: Editor, The Accounting Review, July 2017-present;

Associate Editor: Management Science, 2010-2016;

Editorial Board:

The Accounting Review, 1988-1990, and 2014-2017;

The British Accounting Review, 2011-present,

Accounting and Business Research, 2012-present,

European Accounting Review, 2007-present,

Journal of Business Finance and Accounting, 2004-present (Consulting Editor 2010-present),

Meditari Accountancy Research, 2016-present,

Contemporary Accounting Research, 1988-2004.

Publications “Private Equity Net Asset Values and Future Cash Flows” (with Tim Jenkinson, Brian Rountree, and Kazbi Soonawalla). The Accounting Review, forthcoming.

“Reliability and Relevance of Fair Values: Private Equity Investments and Investee Fundamentals” (with Petrus Ferreira, Roman Kräussl, Maria Nykyforovych, and Peter Pope). Review of Accounting Studies, forthcoming.

“Determinants of Goodwill Impairment: International Evidence” (with Martin Glaum and Sven Wyrwa). The Accounting Review, 2018.

“Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption” (with Mary Barth, Mark Lang, and Chris Williams). Journal of Financial Reporting, 2018.

“Using Fair Value Earnings to Assess Firm Value” (with Mary Barth). Accounting Horizons, 2018.

“The JOBS Act and Information Uncertainty in IPO Firms” (with Mary Barth and Dan Taylor). The Accounting Review, 2017.

“The Effects of CDS Trading on Information Asymmetry in Syndicated Loans” (with Dan Amiram, Bill Beaver, and Jianxin Zhao). Journal of Financial Economics, 2017.

“How Are Analysts’ Forecasts Affected by High Uncertainty?” (with Dan Amiram, Ed Owens, and Steve Stubben). Journal of Business Finance and Accounting, 2017.

“Accounting Information, Investor Sentiment, and Market Pricing” (with Brad Cornell and Steve Stubben). Journal of Law, Finance, and Accounting, 2017.

“The IFRS Option to Reclassify Financial Assets out of Fair Value in 2008: the Roles Played by Regulatory Capital and Too-Important-to-Fail Status” (with Peter Fiechter, Ken Peasnell, and Annelies Renders). Review of Accounting Studies, 2017.

FACULTY CVS

Name Baljit Sidhu

Degrees & Prof Quals PhD (Sydney) MCom (Otago) FCPA FCA

Email Address baljit.sidhu@sydney.edu.au

University University of Sydney

Research Interests Financial Reporting, Capital Markets

Professional Memberships FCPA FCA

Abacus, Accounting & Finance, Australian Journal of Management

Publications He, W., B.K. Sidhu, S. Taylor, (Early View Online) ‘Audit Quality and Properties of Analysts’ Information Environment’, Journal of Business Finance and Accounting. https://onlinelibrary.wiley.com/doi/epdf/10.1111/jbfa.12358

Dinh, T. B.K. Sidhu and C. Yu, 2019, ‘Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency? Abacus 55(1), pp. 92-127.

Katselas, D., B.K. Sidhu, T. Smith and C. Yu, 2019, ‘Independently Certified Industry-specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry’, Abacus 55(1), pp. 128-179.

Fargher, N., B.K. Sidhu, A. Tarca and W. van Zyl, 2019, ‘Accounting for financial instruments with characteristics of debt and equity: Finding a way forward’, Accounting & Finance 59 (1), pp. 7-58.

Gao, R., Shivakumar, L., and B.K. Sidhu, 2018, ‘Exchange Sponsored Analyst Research’, Contemporary Accounting Research, Vol. 35 (2), pp. 734-766.

Gao, R. and B.K. Sidhu, 2018, ‘The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives’, Abacus 54 (3), pp. 277-318.

Gao, R. and B.K. Sidhu, 2018, ‘Convergence of Accounting Standards and Financial Reporting Externality: Evidence from Mandatory IFRS Adoption’, Accounting & Finance 58, pp. 817-848.

Katselas, D., B.K. Sidhu and C. Yu, (forthcoming, awaiting print), ‘Know your industry: The implications of using static classifications on financial research’, Accounting & Finance. https://onlinelibrary.wiley.com/doi/epdf/10.1111/acfi.12285

Katselas, D., B.K. Sidhu and C. Yu, 2016, ‘Merging Time-Series Australian Data Across Databases: Challenges and Solutions’, Accounting and Finance, Vol. 56 (4), pp.1071-1095. Winner of the 2016 AFAANZ Peter Brownell Best Paper Prize

Linnenluecke, M.K., Birt J., Lyon J., Sidhu, B.K., 2015, ‘Planetary Boundaries: Implications for Asset Impairment’, Accounting & Finance, Vol. 55 (4), December, pp.911-929. Winner of the 2015 AFAANZ Peter Brownell Best Paper Prize.

Linnenluecke, M., C. Meath, S. Rekker, B.K. Sidhu, T. Smith, 2015, ‘Divestment from Fossil Fuel Companies: Confluence between Policy and Strategic Viewpoints’, Australian Journal of Management, Vol. 40 (3), August, pp.478-487.

Name Roger Simnett

Email Address R.Simnett@unsw.edu.au

University UNSW Sydney

Research Interests Auditing and Assurance

Professional Memberships Fellow of CPA Australia

Current Editorial Boards: Auditing: A Journal of Theory and Practice; Accounting & Finance; International Journal of Auditing; Managerial Auditing Journal, Sustainability Accounting, Management and Policy Journal, Managerial Auditing Journal.

Past Editor, Auditing: A Journal of Theory and Practice, The Accounting Review, Accounting & Finance, International Journal of Accounting.

Publications Zhou, S., R. Simnett, and H. Hoang. 2019. “Evaluating Combined Assurance as a New Credibility Enhancement Technique”. Auditing: A Journal of Practice & Theory, forthcoming.

Zhou, S., R. Simnett, and W. Green. 2017. “Does Integrated Reporting Matter To The Capital Market?”. Abacus, Vol. 53, No.1, 94-132.

Zhou, S., R. Simnett, and W. Green, 2016. “Assuring A New Market: The Interplay Between Country-Level And Company-Level Factors on The Demand for Greenhouse Gas (GHG) Information Assurance and The Choice of Assurance Provider” (2016). Auditing: A Journal of Practice & Theory, Vol. 35, No. 3, 141-168.

5. Simnett R., E. Carson and A. Vanstraelen. 2016. “International Archival Auditing and Assurance Research: Trends, Methodological Issues and Opportunities” Auditing: A Journal of Practice and Theory, Vol. 35, No. 3, August: 1-32

Cohen J., and R. Simnett. 2015. “CSR and Assurance Services: A Research Agenda” Auditing: A Journal of Practice and Theory, vol.34, No. 1, 59-74.

Kwon S. D., Y. D. Lim and R. Simnett. 2014. “Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Korean Audit Market” Auditing: A Journal of Practice and Theory, 33 (4) 167-196.

Carson E., R. Simnett, B. Soo and A. Wright. 2012. “The Effect of Changes in Audit Firm Competition on the Big N Premium”, Auditing: A Journal of Practice and Theory, 31 (3), 47-73.

Pflugrath G., P. Roebuck and R. Simnett. 2011. “Impact of Assurance and Assurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of Corporate Social Responsibility Information” Auditing: A Journal of Practice and Theory, 30 (3) August, 239-254

Trotman K., R. Simnett and A. Khalifa, 2009. “Impact of the Type of Audit Team Discussions on Auditors’ Generation of Material Frauds”, Contemporary Accounting Research, 26 (4), Winter, pp. 1–31.

Simnett R., A. Vanstraelen and W. F. Chua. 2009. “Assurance of Sustainability Reports” The Accounting Review, 84 (3) May, 937-967.

FACULTY CVS FACULTY CVS

Name Tom Smith

Email Address tom.smith@mq.edu.au

University Macquarie University

Research InterestsEnvironmental Finance, Asset Pricing Theory and Tests,

Microstructure and Derivatives

Professional Memberships CPA Fellow

A&F, AJM

Publications Han, J., Linnrnlurecke, M.K., Liu, F. Pan, Z. & Smith, T., (2019) A General Equilibrium Approach To Pricing Volatility Risk. PLOS ONE

Linnenluecke, M. K., Han, J., Pan, Z. & Smith, T., (2019) The wealth effects of the announcement of the Australian carbon pricing scheme. Pacific-Basin Finance Journal 53: 399-409.

Katselas, D., Sidhu, B., Smith, T., Yu, C., (2019) Independently-certified industry-specific disclosures to the capital market: The JORC Code in the Australian mining industry, The JORC Code Disclosures to the Capital Market. Abacus.

Linnenluecke, M. & Smith, T., (2019), A Primer on Global Environmental Change. Abacus

Linnenluecke, M. & Smith, T., (2018), Adaptation of MSMEs to climate change: a review of the existing literature in Private-sector action in adaptation: Perspectives On The Role Of Micro, Small And Medium Size Enterprises. Schaer, C. & Kuruppu, N. (eds.). Copenhagen: UNEP DTU Partnership, p. 19-27 9 p. (UDP Perspectives).

Linnenluecke, M. K., & Smith, Tom (2018) Business studies and the environment. In: Castree, N., Hume, M. and Proctor, J. (Eds.), The Companion to Environmental Studies. London, UK and New York: Routledge (forthcoming).

Linnenluecke, Martina K., Chen, Xiaoyan, Ling, Xin, Smith, Tom and Zhu, Yushu (2017) Research in Finance: A Review of Influential Publications and a Research Agenda. Pacific-Basin Finance Journal 43, 188-199.

Gepp, A., Linnenluecke, M. K., O’Neill, T., & Smith, Tom (2017). Big data techniques in auditing research and practice: Current trends and future opportunities. Journal of Accounting Literature (forthcoming)

Drienko, Joseph., Smith, Tom, Von Reibnitz, Anna (2017) A review of the return-illiquidity relationship. Critical Finance Review 8, Feb.

Smith, Tom and Zhou, Qing (2016) Comments and Rejoinders to Shan and Walter: Towards a set of design principles for executive compensation contracts. Abacus 52(4), 619-684.

Name Naomi Soderstrom

Position Held Deputy Head of Department

Email Address naomiss@unimelb.edu.au

University University of Melbourne

Research Interests Management accounting and sustainability accounting

Professional Memberships AAA, IMA, EAA, AFAANZ, ASSA

Editorships And Membership Of Editorial Boards Editor, Journal of Accounting and Public Policy

Editorial Boards: Journal of Management Accounting Research, Management Accounting Research, Journal of Accounting Auditing and Finance, Financial Accountability & Management, Sustainability Accounting, Management and Policy Journal, Oxford Research Reviews, European Accounting Review, International Journal of Managerial and Financial Accounting

Publications “Heaping of Executive Compensation.” (Co-Authored with B. Jorgensen, P. Patrick), University of Melbourne, University of Melbourne, forthcoming, Journal of Management Accounting Research 2019

“Firm Value and Government Commitment to Combating Climate Change.” (Co-authored with H. Berkman and J. Jona), Pacific-Basin Finance Journal. 53: 297-307, 2019.

“Cybersecurity Awareness and Market Valuations.” (Co-authored with H. Berkman, J. Jona, and G. Lee), Journal of Accounting and Public Policy. 37(6): 508-526, 2018.

“Market Response to Regulatory Costs Related to Haze.” (Co-Authored with C. Li and J. Luo). Journal of Accounting and Public Policy. 36(3): 201-219, 2017.

“When do Stock Analysts Find Bond Rating Changes Informative?” (Co-Authored with B. Jung and K. Sivaramakrishnan) Accounting and Business Research. 46(1): 3-30, 2016.

“Cost Structure and Sticky Costs.” (Co-Authored with R. Balakrishnan and E. Labro) Journal of Management Accounting Research. 26(2): 91-116, 2014

FACULTY CVS

Name Mark Wilson

Position Held Associate Professor

Degrees & Prof Quals PhD, MComm, BEc.

University Australian National University

Research Interests Financial Reporting Quality, Audit Quality, Securities Analysts, Executive Turnover

Editor – Accounting and Finance (Financial Accounting Section)

Associate Editor – Australian Journal of Management (Auditing Section)

Professional Memberships FCPA (CPA Austrlia)

Publications Tseng, Y-J. and M.D Wilson, 2019, ‘Changes in Ratings Systems, Analyst Optimism and Investor Response’, Journal of Business Ethics, forthcoming.

Seve. F. and M.D. Wilson, 2018, ‘Direct and Substitution Effects of Regulations Impacting the Scope for Classification Shifting’ Journal of Accounting and Public Policy, forthcoming.

Zhang, L. and M. Wilson, 2018, ‘Accruals Quality, Stock Return Seasonality and the Cost of Equity Capital: International Evidence’, Contemporary Accounting Research, forthcoming.

Zhang, L. and M. Wilson, 2017, ‘Does the accruals quality premium arise from information risk?’, Accounting and Finance, forthcoming.

Hossain, S., Monroe, G., Wilson, M. and C. Jubb, 2016, ‘The Effect of Network Clients’ Economic Importance on Audit Quality’, Auditing: A Journal of Practice and Theory, November.

Wu M., Wilson M. and Y. Wu, 2017 ‘Was the Global Settlement Effective in Mitigating Systematic Bias in Affiliated Analyst Recommendations’, Journal of Business Ethics, 146, pp. 485-503.

Wu, Y. and M. Wilson, 2016, ‘Audit Quality and Analyst Forecast Accuracy’, Auditing: A Journal of Practice and Theory, 35(2).

Lu, L., Shailer, G and M. Wilson, 2016, ‘Corporate Political Donations: Influences from Directors’ Networks’, Journal of Business Ethics, Vol. 135, No. 3.

Wilson, M. and G. Shailer, 2015, ‘Dual Distribution and Information Asymmetry in Franchise Networks’, Journal of Business, Finance and Accounting, Vol. 42, No. 9-10.

Bachoo, K., Tan R. and M. Wilson, 2013, ‘Firm Value and the Quality of Sustainability Reporting in Australia’, Australian Accounting Review, Vol. 23, No. 1, pp. 67-87.

FACULTY CVS

DOCTORAL STUDENT PROFILES

Family Name Abdifatah

Given Name(s) Ahmed Haji

Position held PhD Student

Degrees & Prof Quals Masters (Accounting)

Email Address abdifatah.ahmedhaji@adelaide.edu.au

University The University of Adelaide

Research interests Disclosure; Corporate Social Responsibility; Corporate Governance

Publications A list of my publications can be found here:

https://scholar.google.com/citations?user=bm18-kAAAAAJ&hl=en&oi=ao

Family Name Alam

Given Name(s) Nurul

Position held PhD Candidate

Degrees & Prof Quals M.Com

Email Address nurul.alam@sydney.edu.au

University The University of Sydney

Research interests Firms distress prediction modelling using traditional statistical and advanced machine learning techniques

Family Name Alyafai

Given Name(s) Ayoob

Position held PhD student

Degrees & Prof Quals Master of Science in Accounting

Email Address ayoob.alyafai@postgrad.curtin.edu.au

University Curtin University

Research interests Audit quality and corporate governance

STUDENTS

2019DOCTORAL SYMPOSIUM

Family Name Amalia

Given Name(s) Fitri

Degrees & Prof Quals M.Sc

Email Address fitri_amalia@hdr.qut.edu.au

Research interests Accounting information systems

Family Name Aspinall

Given Name(s) Thomas

Degrees & Prof Quals Bachelor of Actuarial Science (Honours first class)

Email Address tomaspinall2512@gmail.com

University Bond University

Research interests Investments, Environmental Finance, Real Options

Family Name Babar

Given Name(s) Md

Degrees & Prof Quals M.Phil., MBA

Email Address md.babar@vuw.ac.nz

University Victoria University of Wellington

Research interests Financial Reporting, Firm Value, Bank Regulation

Family Name Cao

Given Name(s) Xiaoran

Degrees & Prof Quals Master of Finance

Email Address caoxia@deakin.edu.au

University Deakin University

Research interests Auditing and Financial accounting

Family Name Cai

Given Name(s) Yue

Email Address yue.cai@anu.edu.au

Research interests Managerial Risk-Taking, Executive Compensation

Family Name Cowx

Given Name(s) Mary

Degrees & Prof Quals Bachelors Accounting; Masters Taxation

Email Address cowx.1@osu.edu

University Ohio State University

Research interestsFinancial Research In Taxation, Accounting For Income Taxes, Tax Policy, Tax Disclosure, International Taxation.

Family Name Dharmasiri

Given Name(s) Prabashi

Degrees & Prof Quals Bachelor of Business/ Bachelor of Commerce (Hons)

Email Address megelhewage.dharmasiri@monash.edu

University Monash University

Research interestsFinancial Accounting Topics With Special Interest On The Behavior Of Incoming CEOs And Social Ties Between Firm Executives.

Family Name Dyhrberg

Given Name(s) Anne Haubo

Email Address anne.dyhrberg@sydney.edu.au

University University of Sydney

Research interests Blockchain, Fintech, Market Microstructure

Publications Dyhrberg, A. H., Foley, S. and Svec, J., (2018) “How investible is Bitcoin? Analyzing the liquidity and transac-tion costs of Bitcoin markets” Economic Letters. Issue 171, p. 140-143

Dyhrberg, A. H., (2016) “Bitcoin, gold and the dollar - a GARCH volatility analysis” Financial Research Letters. Issue 16, p. 85-92.

Dyhrberg, A. H., (2016) “Hedging capabilities of bitcoin. Is it the virtual gold?” Financial Research Letters. Issue 16, p. 139-144.

Family Name Ferdiansah

Given Name(s) Muhammad Irdam

Degrees & Prof Quals Master of Accounting, CA (Indonesia)

Email Address 20345101@student.uwa.edu.au

University University of Western Australia

Research interests Management Accounting

Publications Chong, V. K. and Ferdiansah, I. (2012). An Empirical Investigation of the Effect of Feedback Pressure and Need for Achievement on Budgetary Slack Creation. Asia Pacific Management Accounting Journal, 7(1), 141-171.

Chong, V. K. and Ferdiansah, I. (2011). The Effect of Trust-in-Superior and Truthfulness on Budgetary Slack: An Experimental Investigation. Advances in Management Accounting, 19, 55-93.

Family Name Ge

Given Name(s) Irene Qingling

Degrees & Prof Quals Bachelor of Commerce (Honours)

Email Address irene.ge@unsw.edu.au

University UNSW Sydney

Research interests Carbon related reporting and assurance; the assurance market, assurance standard and assurance practitioners’ global network for non-financial information disclosures.

DOCTORAL STUDENT PROFILES DOCTORAL STUDENT PROFILES

Family Name Gittings

Given Name(s) Lara

Degrees & Prof Quals B.Com (Honours)

Email Address lara.gittings@postgrad.curtin.edu.au

University Curtin University

Research interests Accounting Education

Family Name Haque

Given Name(s) Md Reiazul

Degrees & Prof Quals MBA

Email Address mdreiazul.haque@uon.edu.au

University The University of Newcastle

Research interests TMT Compensation; Corporate Governance

Family Name He

Given Name(s) Jing

Degrees & Prof Quals BCom, MCom(Hons), MCom

Email Address jing.he4@hdr.mq.edu.au

University Macquarie University

Research interests Empirical Corporate Finance, Mergers And Acquisitions, Social Networks

Publications He J., Han J., Pan Z. and Shi J. (2018) Twenty Years of Accounting and Finance Research on the Chinese Capital Market, Abacus, 54(4), 576-599

Family Name Hossain

Given Name(s) Zakir

Degrees & Prof Quals MPhil

Email Address mdzakir.hossain@research.uwa.edu.au

University The University of Western Australia

Research interests Corporate Finance, Insider Trading, Financial Accounting

Publications Hossain, M. Z., Khan, M. A. R., & Sadique, M. S. (2018). Basel III and perceived resilience of banks in the BRICS economies. Applied Economics, 50(19), 2133-2146.

Family Name Hu

Given Name(s) Wei (Cecilia)

Position held PhD candidate

Degrees & Prof Quals ACCA member

Email Address wei.hu@uts.edu.au

University University of Technology, Sydney

Research interests Policy Uncertainty And Corporate Investment; Financial Contracting In Acquisitions

Family Name Jayasiri

Given Name(s) Nuradhi

Degrees & Prof Quals MBA, BBA, (University of Colombo, Sri Lanka)

Email Address jaynu300@student.otago.ac.nz

University Otago University

Research interests Integrated Reporting

Publications Jayasiri, N.K., (2018) ‘Early Adoption of Integrated Reporting: A case of a Sri Lankan listed company’. A working paper presented at the Global Management Accounting Conference 2018, under the theme ‘Integrated Reporting – The Future of Corporate Reporting’ held on 4th July 2018, at Cinnamon Lakeside, Colombo, Sri Lanka, organized by the CMA Sri Lanka (The Certified Management Accountants, Sri Lanka).

Jayasiri, N.K., (2018) ‘Integrated Reporting – A Reality Check with IIRC’s Guiding Principles in Sri Lanka’. Conducted a seminar workshop at the CA Sri Lanka (The Institute of Chartered Accountants of Sri Lanka), on 26th March 2018, as the resource person.

Jayasiri, N.K., Kumarasinghe, S. and Panday, R. (2017) ‘Integrated Reporting in Sri Lanka’. A working paper presented at the 7th New Zealand Sustainability Accounting Research Symposium (NZSARS) 2017, held on 1st September 2017, at Victoria University of Wellington, New Zealand.

Jayasiri, N.K., Kumarasinghe, S. and Panday, R. (2017) ‘Early Adoption of Integrated Reporting: The Case of Diesel and Motor Engineering Plc, Sri Lanka’. A working paper presented at the Performance Measurement Association Australasia Conference 2017, held on 1st March 2017. Organized by the Department of Accountancy and Finance, School of Business, University of Otago, New Zealand.

Family Name Kavourakis

Given Name(s) James Peter

Degrees & Prof Quals BCom (Hons), LLB, MCom (Accounting), CPA, CFA

Email Address jpk@unimelb.edu.au

University The University of Melbourne

Research interests Financial Accounting, Corporate Governance, Investor Relations

Family Name Khan

Given Name(s) Ahmed

Degrees & Prof Quals BBA, MBA

Email Address ak270@students.waikato.ac.nz

University University of Waikato

Research interests Finance, investment, Behavioral Finance

Family Name Lee

Given Name(s) Hyejung (Sia)

Email Address hyejung.lee@hdr.qut.edu.au

University Queensland University of Technology (QUT)

Research interests Auditing, Financial Accounting

Publications Lee, Hyejung, Zhang, Yuyu, & Hutchinson, Marion (2017) Auditors’ gender differences and client portfolios. Journal of Contemporary Accounting and Economics (JCAE) Doctoral Consortium and Annual Symposium 2017, 4-6 January 2017, Tamkang University, Taipei, Taiwan.

Family Name Meusburger

Given Name(s) Pia

Degrees & Prof Quals MSc

Email Address pia.meusburger@uibk.ac.at

University The University of Innsbruck

Research interests Financial Reporting

Family Name Prasad

Given Name(s) Nish

Position held Doctoral Candidate

Degrees & Prof Quals BSc/ BCOM(Hons), CA

Email Address npra052@aucklanduni.ac.nz

University The University of Auckland

Research interests Assurance, Internal Audit

Family Name Raut

Given Name(s) Sneha Harichandra

Degrees & Prof Quals M.Phil. and Master of International Business

Email Address snehaharichandra.raut@student.bond.edu.au

University Bond University

Research interests Forensic Accounting, Fraud Detection and Prevention and Family Business Research

Family Name Rumokoy

Given Name(s) Lawren Julio

Email Address julio.rumokoy@griffithuni.edu.au

University Griffith University

Research interests Initial Public Offerings, Corporate Finance

Publications Rumokoy, L. J., Neupane, S., Chung, R. Y., & Vithanage, K. (2017). Underwriter network structure and political connections in the Chinese IPO market. Pacific-Basin Finance Journal.

Family Name Schonfeldt

Given Name(s) Nikki

Position held Lecturer

Degrees & Prof Quals MCom, CA

Email Address nikki.schonfeldt@uwa.edu.au

University The University of Western Australia

Research interests Accounting Education, Threshold Concepts, Adaptive Learning, Financial Accounting

Family Name Shatnawi

Given Name(s) Ahmad

Email Address a.shatnawi@hdr.qut.edu.au

Research interestsCorporate Governance, Corporate Social responsibility Disclosures, Earnings Management, Accounting Conservatism, and Accounting Information System

Publications The Internal Auditor Role in Risk Assessment Process in Jordanian Industrial Listed Companies (An Internal Auditor – Oriented Study). Journal of social sciences (COES&RJ-JSS), October 2016

Family Name Tran

Given Name(s) Anh

Degrees & Prof Quals Bachelor of Commerce (Honours)

Email Address anh.tran@monash.edu

University Monash University

Research interests Financial Accounting

Family Name Tran

Given Name(s) Thi Thu Thuy

Email Address thuy.t.tran@vuw.ac.nz

University Victoria University of Wellington

Research interests Accountability and Accounting In A Social And Political Context.

Family Name Varen

Given Name(s) Tangges

Degrees & Prof Quals Master of Commerce (Adv)

Email Address t.varen@business.uq.edu.au

University The University of Queensland

Research interests Financial Accounting and Taxation

Family Name Vo

Given Name(s) Nguyen Ngoc Thao

Degrees & Prof Quals MSc in Money Banking and Finance

Email Address s3653099@rmit.edu.vn

University RMIT University Vietnam

Research interests Earnings Management, Information Asymmetry In Stock Markets

PublicationsVo, N.T.N. (2016). The influence of trading locations on equity returns. Asian Social Science, 12(12), 188-196.

Family Name Vojvoda

Given Name(s) Kristina

Degrees & Prof Quals BBus (Hons) (UTS), LLB (UTS)

Email Address kristina.vojvoda@uts.edu.au

University University of Technology Sydney

Research interests Corporate Governance and Mergers and Acquisitions

Family Name Wang

Given Name(s) Brianna

Degrees & Prof Quals BCom(Hons)

Email Address y.wang@auckland.ac.nz

University University of Auckland

Research interests Early Stage Financing, Including Angel Investments And Venture Capital

Family Name Wang

Given Name(s) Ruizhe

Degrees & Prof Quals B.Com (Liberal Studies) (Honours)

Email Address ruizhe.wang@sydney.edu.au

University The University of Sydney

Research interests Corporate Reporting and Disclosure; Integrated Reporting; Auditing and Assurance

Publications Wang, R., Zhou, S., & Wang, T. (2018). Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand, 1 – 3 July 2018.

Family Name Wang

Given Name(s) Xinru

Email Address xinru@uow.edu.au

University University of Wollongong

Research interests Finance - Market Microstructure

Family Name Westermann

Given Name(s) Steffen

Degrees & Prof Quals Bachelor of Business with Honours (1st Class)

Email Address steffen.westermann@scu.edu.au

University Southern Cross University

Research interests Financial Wellbeing, Financial Literacy, Financial Advice

Publications Westermann, S., Niblock, S. J., & Kortt, M. (2018). A Review of Corporate Social Responsibility and Listed Property Performance Studies: An Australian Perspective. Economic Papers: A journal of applied economics and policy, 37(1), 92-110.

Westermann, S., Niblock, S. J., & Kortt, M. (2018). Corporate social responsibility and the performance of Australian REITs: A rolling regression approach. Journal of Asset Management, 19(4), 222-234.

Westermann, S., Niblock, S. J., & Kortt, M. (2019). Does it pay to be responsible? An empirical investigation of corporate social responsibility and listed property performance in Australia. Journal of Economics and Finance, Under Review

Family Name Yang

Given Name(s) Xing

Degrees & Prof Quals PhD in progress

Email Address xingy4@student.unimelb.edu.au

University The University of Melbourne

Research interests Auditing

Family Name Zhang

Given Name(s) Tingxi (Riven)

Degrees & Prof Quals Master of Finance

Email Address tingxi.zhang@griffithuni.edu.au

University Griffith University

Research interests Asset Pricing, Portfolio Management, Commodity, Trading Strategy

Family Name Zhu

Given Name(s) Fangshu (Skye)

Degrees & Prof Quals PhD in Progress

Email Address skye.zhu@anu.edu.au

Research interests Group Audit, Judgment Decision Making, Tax, Information System

NOTES NOTES

PROGRAM3 – 5 JULY 2019BRISBANE, AUSTRALIA

CONFERENCE 2019...Irene Qingling Ge, University of New South Wales irene.ge@unsw.edu.au Lara...

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