Full Program: AFAANZ 2026

Sunday, July 5, 2026
1:00 PM - 1:30 PM																First Timers Welcome Session - all first time attendees welcome!
1:30 PM - 2:00 PM																Conference Open
2:00 PM - 3:00 PM																A Profession in Transition: The Technology, Human Resource, and Organizational Challenges of Auditing W Robert Knechel, Warrington College of Business
3:00 PM - 3:30 PM																Afternoon Tea
3:30 PM - 4:30 PM																CA ANZ Plenary
4:30 PM - 5:30 PM																CA ANZ Panel
5:30 PM - 6:30 PM																Welcome Reception sponsored by CA ANZ

Monday, July 6, 2026
8:30 AM - 8:55 AM	CSR Assurance and Control ................................. ESG Performance, Litigation Risk, and External Assurance - Speakers: Ms Kexin Li, VUW 101		CSR Disclosure and Reporting ................................. Integrating the SDGs? Evidence of Fragmented Narratives in CSRD Reports - Speakers: Dr Abdul Razeed, The University of Sydney 147		CORPORATE GOVERNANCE ................................. Philanthropy Along the Supply Chain - Speakers: Dr Lubna Rahman, Monash University 277		ACCOUNTING HISTORY ................................. Interdisciplinary and critical accounting history: looking back to 1996 and projecting ahead - Speakers: Prof Garry Carnegie, RMIT University 188		CORPORATE GOVERNANCE Board Characteristics and Firm Outcomes ................................. African American Bank Directors and Mortgage Access - Speakers: Dr Jiayin Li, University Of International Business And Economics 225		CORPORATE FINANCE Climate & Environmental Risk in Financial Markets ................................. Climate-Induced Crash Risk: The Role of Extreme Temperature Heat Spells in Eurozone Non-Financial Markets - Speakers: Dr Muhammad Suleman 242		EDUCATION Professional Skills ................................. Developing interpersonal and communication skills required in accounting graduates. A practitioner perspective - Speakers: Assoc Prof Bronwyn McCredie, QUT 125		AUDITING Auditing quality ................................. Life Disruption, Professional Distraction: Audit Partners’ Exposure to Natural Disasters and Audit Quality - Speakers: Mr Oliver Huu Tuan Anh Le, Monash University 97		FINANCIAL ACCOUNTING ................................. Managerial Learning from Public Acknowledgment of Failure via Financial Reporting: Evidence from Goodwill Impairments - Speakers: Dr Sandip Dhole, Monash University 12
8:55 AM - 9:20 AM	CSR Assurance and Control ................................. The effect of assurance quality on anti-corruption disclosure - Speakers: Dr Tej Kala, The Australian National University 202		CSR Disclosure and Reporting ................................. Value relevance of corporate climate transition disclosure: Evidence from Australia - Speakers: Mr Haowei (Harvey) Ruan, The University of Queensland 161		CORPORATE GOVERNANCE ................................. When Confidence Becomes a Constraint: CEO Narcissism, Governance, and the Efficiency of Investment Responses - Speakers: Adam Arian, Australian Catholic University 17		ACCOUNTING HISTORY ................................. Amortisation of Bond Premium: A Comparative History of the Taxation in Taiwan and the United States - Speakers: Dr Tien-Wei Hwang, Tamkang University 243		CORPORATE GOVERNANCE Board Characteristics and Firm Outcomes ................................. Lead Independent Directors and Dividend Payout Policy - Speakers: Ms Fareedah Alsulami, La Trope University 238		CORPORATE FINANCE Climate & Environmental Risk in Financial Markets ................................. Global Environmental Awareness and the Climate Risk of Corporate Mergers and Acquisitions - Speakers: Dr Chia-Hsiang Weng, National Chengchi University 299		ACCOUNTING AND TECHNOLOGY Professional Skills ................................. Measuring Firm-Level AI Ethical Awareness: A Text-Based Approach and Its Strategic Implications - Speakers: Dr Ruirui Fang, The Hong Kong Polytechnic University 44		AUDITING Auditing quality ................................. Does the Engagement Auditor Affect Audit Quality? Evidence from China - Speakers: Dr Menghe Zhao, University of International Business and Economics 111		FINANCIAL ACCOUNTING ................................. Rent-Seeking through Bad Mouthing: Employees’ Strategic Workplace Disclosure before Stock Option Grants - Speakers: Prof Yangyang Chen, City University of Hong Kong 68
9:20 AM - 9:45 AM	CSR Assurance and Control ................................. Sustainability Control Tightness and Corporate Decarbonization - Speakers: Dr Jamshed Iqbal, University of Jyväskylä 241		CSR Disclosure and Reporting ................................. The Evolution of Water Reporting in Thailand (2000-2022) from a Multi-Stakeholder Perspective - Speakers: Mr Keerati Nivoranusit, RMIT University 213		CORPORATE GOVERNANCE ................................. Frivolous or Meritorious Lawsuits? Judicial Efficiency and Corporate Disclosure - Speakers: Dr Bingxu Fang, Singapore Management University 113		ACCOUNTING HISTORY ................................. Interdisciplinary Approaches to the valuation of Historical, Heritage and Cultural Digital Assets: A case study of Chichester Festival Theatre - Speakers: Prof Karen Mcbride, University of Portsmouth 253		CORPORATE GOVERNANCE Board Characteristics and Firm Outcomes ................................. Friends on the Board: Political Homophily between CEO and Independent Directors and the Implied Cost of Equity Capital - Speakers: Dr Md Safiullah Safiullah, RMIT University 359		No Presentation		EDUCATION Professional Skills ................................. Knowledge and skills expectation gap: Forensic accounting education and practice in Sri Lanka - Speakers: Mrs Hashika Rathnasiri, University of Canterbury 194		AUDITING Auditing quality ................................. Disentangling Reputation from Effort: How Audit Team Structure Drives Fee Premiums and Audit Quality - Speakers: Dr Sarowar Hossain, UNSW Sydney 116		FINANCIAL ACCOUNTING ................................. Employment Effects of Different AI Adoption Strategies: Evidence from Corporate Disclosures - Speakers: Dr Dan Li, Singapore Management University 134
9:45 AM - 9:50 AM	Stretch Break
9:50 AM - 10:15 AM	PUBLIC SECTOR / NFP Public Sector Accountability, Transparency and Funding Decisions ................................. Financial Disclosure by Contractors and Government Funding Allocation: Evidence from U.S. Research Universities - Speakers: Mr Zhenghai Chi, National University of Singapore 18		EDUCATION ................................. Building Digital Skills for Inclusive Education and Inequality Reduction in Vietnam: A Multiple-Case Study Using Secondary Data - Speakers: Mr Thanh Tung Tran, Hung vuong University of Hochiminh city 375		CORPORATE GOVERNANCE Executive Behaviour and Corporate Decision Making ................................. Population Aging and Corporate Pay Decisions - Speakers: Ms Siqi Zhu, School of Economics and Business Administration,Chongqing University, China 182		CSR ................................. Linguistic Signals of Climate-related Disclosures and Corporate Enviornmental Misconduct - Speakers: Dr Kaiying Ji, The University of Sydney 331		CORPORATE GOVERNANCE Enforcement Actions and Litigation Threat ................................. Social Media as a Governance Catalyst: Evidence from SEC Investigations of Financial Restatements - Speakers: Dr Zeyu Yang, Shaanxi University of Science and Technology 23		CORPORATE FINANCE ................................. Directors’ and Officers’ Liability Insurance, Institutional Ownership, and Stock Price Crash Risk - Speakers: Dr Ching-Yuan Hsiao, Tamkang University 148		TAXATION ................................. U.S. Income Tax Incentives and Firms’ International Physical Trade Flows - Speakers: Mr Xuanpu Lin, The University of Hong Kong 41		AUDITING ................................. Are audit misstatement risk and audit fees higher for segment information under IFRS 8? - Speakers: Assoc Prof Richard Kent 152		FINANCIAL ACCOUNTING Capital Market ................................. Mixed Messaging in Earnings Announcements: Do Managers Use Forward-Looking Statements to Cushion Bad News? - Speakers: Prof Marvin Wee, The Australian National University 63
10:15 AM - 10:40 AM	PUBLIC SECTOR / NFP Public Sector Accountability, Transparency and Funding Decisions ................................. Playing It Safe When Help Is Needed Most: Nonprofit Behavior under Economic Uncertainty - Speakers: Ms Asmaul Khusna, Monash University 154		EDUCATION ................................. Developing undergraduate accounting and business students’ non-technical skills: A mixed reality simulation versus an in-class role-play. - Speakers: Assoc Prof Mark Pickering, Swinburne University of Technology 385		CORPORATE GOVERNANCE Executive Behaviour and Corporate Decision Making ................................. CEO Narcissism and Cash Adjustment Speed: The Role of CEO Identity in Taiwan Family Firms - Speakers: Prof Chao-jung Chen, National Pingtung University 184		CSR ................................. Biodiversity management practices of Austrian and New Zealand electric utilities - Speakers: Prof Nives Botica Redmayne, Massey University - Manawatu Campus: Massey University 45		CORPORATE GOVERNANCE Enforcement Actions and Litigation Threat ................................. Media-Amplified Peer Enforcement and Board Co-option in Labor Law Compliance - Speakers: Dr Yu-Lin Chen, national taipei university of business 192		CORPORATE FINANCE ................................. The Spillover Effects of Climate Litigation on the Cost of Equity Capital: European Evidence - Speakers: Ms Ruiting Zhang, Zhejiang University 196		TAXATION ................................. Mandated Digitalisation and the Role of Accountants: Evidence from Making Tax Digital in the UK - Speakers: Dr Karl Matikonis, University College Dublin 106		AUDITING ................................. Mixed-ownership Reform and Audit Fees in China - Speakers: Mr Wentao Wu, Massey University 203		FINANCIAL ACCOUNTING Capital Market ................................. Relative Forecast Accuracy in the Presence of Diversification - Speakers: Mr Zongxi Chen, UNSW Sydney 293
10:40 AM - 11:05 AM	PUBLIC SECTOR / NFP Public Sector Accountability, Transparency and Funding Decisions ................................. Decolonising Public Sector Accounting Reform: Colonial Legacies, Political Interference and Divergent Outcomes. - Speakers: Prof Anil Narayan, Auckland University of Technology 199		No Presentation		CORPORATE GOVERNANCE Executive Behaviour and Corporate Decision Making ................................. Corporate Culture and Insider Trading Profitability - Speakers: Assoc Prof Dinithi Ranasinghe, University of Otago 200		CSR ................................. Shifting the Spotlight: Do Firms Change Their Advertising Strategies after ESG Reputational-Damaging Events? - Speakers: Dr Yin Wang, Singapore Management University 50		CORPORATE GOVERNANCE Enforcement Actions and Litigation Threat ................................. Litigation Threats and Analyst Recommendations - Speakers: Prof Kai Wai Hui, The University of Hong Kong 229		No Presentation		TAXATION ................................. Corporate Tax Residency Disclosure - Speakers: Dr Victoria Clout, University of New South Wales 137		AUDITING ................................. Patience, risk-taking, and voluntary audit demand: Cross-country evidence from SMEs - Speakers: Prof Tesfaye Lemma, Towson University 193		FINANCIAL ACCOUNTING Capital Market ................................. Short Interest and Earnings Predictability - Speakers: Assoc Prof SHU-LING WU, National Taiwan University 312
11:05 AM - 11:30 AM	Morning tea and exhibitor networking
11:30 AM - 12:30 PM	................................. Plenary - Speakers: Ms Joan Ballantine
12:30 PM - 1:30 PM	Lunch
1:30 PM - 2:30 PM	CPA - Educating Accountants for an AI-Native World: Bridging Research, Curriculum and Practice Dr Ash Jones, CPA Australia
2:30 PM - 2:35 PM	Stretch Break
2:35 PM - 3:00 PM	PANEL ................................. Inside the first wave: A cross-cohort view of Australia's debut ASRS reporting season Prof Michaela Rankin, Monash Business School Prof Terence Jeyaretnam, Foresight Consulting Group Nick Kamper, Purpose Bureau Naveka Karunaratne, BUPA	CSR Carbon Accounting Disclosure and Assurance ................................. Accounting for Climate Disclosure: The Role of Professionals and Technologies in Emerging Regulatory Practices - Speakers: Dr Ramona Zharfpeykan, Department of Accounting and Finance, University of Auckland 90		CSR ESG Regulation and Institutional Context ................................. Fit to the purpose or strategic lacunae: A cross-country analysis of soft and hard ESG regulations for Islamic banks - Speakers: Prof Syaiful Ali, Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada 337		EDUCATION Academics ................................. Accountingisation and Agency: Academics’ Perspectives on Roles and Performance - Speakers: Dr Amrinder Khosa, University of Tasmania 86		ACCOUNTING AND TECHNOLOGY AI and Sustainability ................................. Seeing Green: AI-Assisted Colour Analysis in Sustainability Reporting Research - Speakers: Assoc Prof Julie Harrison 2		CORPORATE GOVERNANCE Legal Environment and Capital Market Outcomes ................................. Seasoned Equity Offerings and Default Risk: Beyond the Mechanical Effect of Capital Infusion - Speakers: Dr Abu Chowdhury, BRAC University 119		ASSET PRICING Macro Risk & Environmental Factors ................................. When Do ESG Bonds Exhibit Crisis Resilience? Heterogeneous Evidence from the Russia-Ukraine War - Speakers: Dr Dulani Jayasuriya, University of Auckland 381		FINANCE (OTHER) Finance Literacy ................................. Do Social Assistance Programs Enhance Financial Inclusion in Indonesia? - Speakers: Sugeng Triwibowo, University of Sydney 51		AUDITING ................................. Auditor personal values and professional scepticism - A qualitative study - Speakers: Assoc Prof Christo Karuna, Monash University 177	FINANCIAL ACCOUNTING Financial Accounting / Audit ................................. Virtual Analyst Private Meetings - Speakers: Dr Yajing Tian, Singapore Management University 310
3:00 PM - 3:25 PM	PANEL ................................. Inside the first wave: A cross-cohort view of Australia's debut ASRS reporting season (cont) Prof Michaela Rankin, Monash Business School Prof Terence Jeyaretnam, Foresight Consulting Group Nick Kamper, Purpose Bureau Naveka Karunaratne, BUPA	CSR Carbon Accounting Disclosure and Assurance ................................. Selective Accountability: Information-Based Regulations and Environmental Disparities - Speakers: Dr Anson Jiang, The University of Hong Kong 75		CSR ESG Regulation and Institutional Context ................................. Challenges in sustainability reporting under emerging mandatory climate disclosures: a systematic literature review with implications for AASB s2 and future AASBs1 adoption in Australia - Speakers: Ms Wathsala Subhashini Karunarathne Yaling Gedara, Victoria University 339		EDUCATION Academics ................................. Navigating Language Diversity in Accounting Education: Insights from multilingual developing countries - Speakers: Assoc Prof Meredith Tharapos, RMIT University 320		ACCOUNTING AND TECHNOLOGY AI and Sustainability ................................. Artificial Intelligence and Corporate Green Transformation: Evidence from China’s A-Share Listed Firms - Speakers: Dr Tairan (kevin) Huang, University of Wollongong 123		CORPORATE GOVERNANCE Legal Environment and Capital Market Outcomes ................................. Voluntary Audit Committee Establishment and Audit Quality in Private Firms: Evidence from the National Equities Exchange and Quotations Market - Speakers: Ms Jiaxuan Chen, University of Macau 227		ASSET PRICING Macro Risk & Environmental Factors ................................. Dynamic and directional network connectedness of term interbank interest rate and financial assets: Does market sentiment matter? - Speakers: Mr Chi Cuong Nguyen, Macquarie University 187		FINANCE (OTHER) Finance Literacy ................................. Does Venture Capital (VC) care about Environmental and Social (E&S) costs - Speakers: Mr Chris (chunhong) Zhang, University of Queensland 245		AUDITING ................................. Audit Data Analytics and Audit Outcomes - Speakers: Mr Hongzan Josh Zhu, Monash University 82	FINANCIAL ACCOUNTING Financial Accounting / Audit ................................. The Chilling Effect of Regulatory Intensity: Evidence from Market Reactions to Earnings Announcements - Speakers: Ms Tian Luo, The University of Hong Kong 170
3:25 PM - 3:50 PM	CSR Carbon Accounting Disclosure and Assurance ................................. Does Firms' ESG Reputation Risk Influence Voluntary Carbon Assurance Decisions? - Speakers: Assoc Prof Muhammad HOUQE, Massey University 29		CSR ESG Regulation and Institutional Context ................................. Internally Appointed CEOs and Corporate Carbon Emission Performance - Speakers: MD Ikramul Karim, University of Southern Queensland 371		EDUCATION Academics ................................. Grade Inflation as an Accountability Problem: A Multi Level Institutional Analysis of Incentives, Signals, and Public Trust - Speakers: Dr Abdul Razeed, The University of Sydney 376		ACCOUNTING AND TECHNOLOGY AI and Sustainability ................................. AI Adoption and Managerial Climate Change Attention: Evidence from Chinese Listed Firms - Speakers: Mr Muhammad Jameel Hussain, University of Wollongong 372		CORPORATE GOVERNANCE Legal Environment and Capital Market Outcomes ................................. Busy Boards and Firm Financial Distress - Speakers: Dr Aitzaz Ahsan Alias Sarang, Institute of Business Administration, Karachi 129		ASSET PRICING Macro Risk & Environmental Factors ................................. Market Narratives and Benchmark Noise: Sentiment, Risk Conditions, and the Microstructure Efficiency of Term SONIA - Speakers: Mr Chi Cuong Nguyen, Macquarie University 186		FINANCE (OTHER) Finance Literacy ................................. How Influence Is Produced in Finance - Speakers: Mrs Jeyan Suganya Dimon Ford, Australian Catholic University 362		AUDITING ................................. Auditor Name Complexity and the Likelihood of Modified Opinions - Speakers: Ms Xingyu Chen, University of Nottingham Ningbo China 332		AUDITING Financial Accounting / Audit ................................. Transforming Internal Auditing with AI: Drivers, Barriers and Early Adoption Trends in Australia - Speakers: Dr Ahangama Abeygunasekera, Central Queensland University 316
3:50 PM - 4:15 PM	Afternoon tea
4:15 PM - 4:40 PM	CSR Carbon Disclosure ................................. Cross-border Capital Allocation and Carbon Pricing Policies Around the World - Speakers: Mr Weishuo Xu, The University of Sydney 266		CSR ................................. Carbon Reduction Pledges in the ASX 300: An Exploratory Analysis - Speakers: Mr Ghulam Muhammad Mustafa, University of Wollongong 344		ACCOUNTING AND TECHNOLOGY AI Outcomes and Ethical Awareness ................................. Artificial intelligence as a double-edged sword: Nonlinear effects of AI investment on corporate markups - Speakers: Dr Xing Yang, University of Western Australia 155		MANAGEMENT ACCOUNTING Case Study and Performance Measures ................................. Temporary entrainment: Using temporal structures in Management Control Systems for value alignment - Speakers: Dr Lan Nguyen, Monash University 64		ASSET PRICING Behavioral Finance & Alternative Data ................................. Social Unrest as a Risk Factor: Cross-Sectional Evidence and Evolving Investor Perceptions - Speakers: Mr Jianxing Ma, The University of Technology Sydney 197		FINANCE (OTHER) Corporate Finance and Finance (other) ................................. When Law Hides Pay: The Unintended Consequences of the Primary Beneficiary Test for Internships - Speakers: Dr Zhe An, Monash University 264		CORPORATE FINANCE ................................. Political Short-Termism and Corporate Investment - Speakers: Wei Shi, Deakin University 171		CORPORATE GOVERNANCE ................................. When Gender Meets Governance: The Effect of Female Co-opted Directors on Investment Efficiency - Speakers: Mrs Dania Sarraj, LA TROBE 349		EDUCATION Student Engagement ................................. Show me the answers! - How the way students’ voluntary use online quizzes impacts performance in introductory accounting - Speakers: Assoc Prof James Wakefield, University of Technology Sydney 43
4:40 PM - 5:05 PM	CSR Carbon Disclosure ................................. More than a Number: The Informativeness of Scope 3 Emissions Disclosures in Australia and New Zealand - Speakers: Ms Hazel Tan, The University of Sydney 267		CSR ................................. Value relevance of voluntary and mandatory ESG disclosure in environmentally sensitive industries - Speakers: Assoc Prof Thanyaluk Vichitsarawong, Chulalongkorn Business School, Chulalongkorn University 345		ACCOUNTING AND TECHNOLOGY AI Outcomes and Ethical Awareness ................................. Corporate Digitalisation and Stakeholder Non-compliance: A Pathway to Enhanced Accountability - Speakers: Mr Md. Harun Ur Rashid, Edith Cowan University 209		MANAGEMENT ACCOUNTING Case Study and Performance Measures ................................. Supermarkets and the politics of profitability: The roles of accounting in public inquiry contests - Speakers: Prof Clinton Free, University of Sydney Business School 117		ASSET PRICING Behavioral Finance & Alternative Data ................................. Do Retail Investors Imitate Institutional Investors? Evidence from Berkshire Hathaway’s 13F Disclosures - Speakers: Ms Farwa Abbas, University of Wollongong 334		CORPORATE FINANCE ................................. Green Credit Policy and Corporate Green Investment: The Role of Local Banks and Environmental Information Disclosure - Speakers: Jiaqi Li 176		CORPORATE FINANCE Corporate Finance and Finance (other) ................................. Downstream Government Support and Upstream Firm Performance - Speakers: Ms Qianru Zhang, Australian National Univeristy 224		CORPORATE GOVERNANCE ................................. Staggered boards in mergers and acquisitions: A board shield or a double-edged sword - Speakers: Assoc Prof Syed Shams, University of Southern Queensland 120		EDUCATION Student Engagement ................................. How Do Blended Learning Strategies Influence Student Engagement? - Speakers: Dr Paul Wells, Auckland University of Technology 122
5:05 PM - 5:30 PM	CSR Carbon Disclosure ................................. Selective Carbon Disclosure and Corporate Investment Efficiency: International Evidence - Speakers: Mr Md. Rezaul Karim, The University of Newcastle, Australia 275		No Presentation		ACCOUNTING AND TECHNOLOGY AI Outcomes and Ethical Awareness ................................. Can Machines Read Your Face? A Video Analytics Framework for Measuring Empathy via Emotional Mimicry in Video Recordings - Speakers: Ms LI CUI, The Hong Kong Polytechnic University 366		MANAGEMENT ACCOUNTING Case Study and Performance Measures ................................. Strategic Implications of Cost Uniqueness: Information Opacity and Corporate Tax Behavior - Speakers: Prof Raj Mashruwala, University of Calgary 78		No Presentation		CORPORATE FINANCE ................................. Firm-level Labor-Related Exposure: An Artificial Intelligence Approach - Speakers: Ms Lerong Cai, Monash University 73		CORPORATE GOVERNANCE Corporate Finance and Finance (other) ................................. The Association between Board Ethnicity and Investment Efficiency: Evidence from South Africa Speakers: Suvan Naidu 343		CORPORATE GOVERNANCE ................................. Customer Metrics in CEO Compensation and Customer Experience - Speakers: Ms Xiaofei Duan, Adelaide University 309		EDUCATION Student Engagement ................................. Applying Interest Development Scale to Accounting Education - Speakers: Dr Takaya Kubota, Tohoku gakuin university 167
5:30 PM - 6:30 PM	Networking Hour sponsored by CPA Australia

Tuesday, July 7, 2026
8:30 AM - 8:55 AM	CSR Climate Disclosure and Governance ................................. Reconceptualising ESG Disclosure and Financial Performance in Islamic Banking - Speakers: Mr Qutaiba Odat, The university of waikato Mrs Merwiey Al-Aqrabawi, The university of waikato 118		CSR ESG, Climate Commitments, and Performance ................................. Unlocking the Relationship between Corporate Environmental Performance and Financial Outcomes under National Environmental Policy Framework: Panel Evidence from China - Speakers: Ms Lei Zhang, University of Waikato 33		CORPORATE GOVERNANCE Board Structure and Effectiveness ................................. Board Faultlines and Audit Fees: Evidence from China - Speakers: Ms Kitty Mo Kong, Massey University 112			TAXATION ................................. Tax Cuts and Loan Loss Provision Timeliness: Evidence from the 2017 Tax Cuts and Jobs Act - Speakers: Ms Linzhi HUANG, University of Hong Kong 40		FINANCIAL ACCOUNTING ................................. Shared Customers, Shared Signals? Horizontal Information Transfers in the Supply Chain - Speakers: Dr Yoonseok Zang, Singapore Management University 22			CORPORATE FINANCE Credit Risk, Debt Markets & Disclosure ................................. From Trust to Truth: Unlocking Qualitative Insight to Sharpen Bond Rating Accuracy - Speakers: Dr Yu Su, Nanjing University of Finance & Economics 247		CRITICAL PERSPECTIVES ................................. Financial Reporting, Accountability, and Governance in Vocational Education and Training Organisations: A Review of the Literature - Speakers: Mrs Srabonti Ashrafi, Central queensland University 346			AUDITING ................................. Short-Selling Threats and Equity Incentives to Audit Committees: Evidence from Reg SHO - Speakers: Prof Simon Fung, Deakin University 260		FINANCIAL ACCOUNTING ................................. The Costs of Silence: The Impact of Misinformation Regulation on Finfluencers and Corporate Information Environment - Speakers: Mr Zhenghai Chi, National University of Singapore 27
8:55 AM - 9:20 AM	CSR Climate Disclosure and Governance ................................. Board Interlocks and Diffusion of Climate Change Exposure: International Evidence - Speakers: Mr Ratan Ghosh, Australian Catholic University 356		CSR ESG, Climate Commitments, and Performance ................................. Mind the Gap: Common Institutional Ownership and the Mitigation of ESG Rating Divergence - Speakers: Dr Yijun Liu, School of Finance, Capital University of Economics and Business 318		CORPORATE GOVERNANCE Board Structure and Effectiveness ................................. Busy boards and managerial obfuscation - Speakers: Dr Aitzaz Ahsan Alias Sarang, Institute of Business Administration, Karachi 232			TAXATION ................................. Are General Anti-Tax Avoidance Rules Related to Corporate Bribery? - Speakers: Prof Grant Richardson, Macquarie University 115		FINANCIAL ACCOUNTING ................................. Derivatives Use and Inventory Management - Speakers: Dr Hye Sun Chang, Singapore Management University 165			CORPORATE FINANCE Credit Risk, Debt Markets & Disclosure ................................. An empirical study on social bonds - Speakers: Dr Luiz Distadio, Griffith University 389		CRITICAL PERSPECTIVES ................................. To What Extent do Professional Accountants in Small Public Practice Identify with the Accounting Profession? The case of Australia. - Speakers: Dr Francesco (frank) Maisano, RMIT University 292			AUDITING ................................. Audit Combination, Corporate Governance and Financial Reporting Quality - Speakers: Dr Amirul Hafiz Bin Mohd Nasir, The National University of Malaysia 279		FINANCIAL ACCOUNTING ................................. Materiality Revisited – Preparer and Auditor Conceptualizations in Financial and Sustainability Contexts - Speakers: Dr Lyndie Bayne, University of Western Australia 71
9:20 AM - 9:45 AM	CSR Climate Disclosure and Governance ................................. Perceptions of institutional investors of the quality of climate-related disclosures: Evidence from the comment letters submitted to ISSB Exposure Draft 2 - Speakers: Dr Mai Nguyen, CQ University 350		CSR ESG, Climate Commitments, and Performance ................................. From Commitment to Impact: The Double-Edged Nature of Net Zero Emission Pledges - Speakers: Dr Shah Md Taha Islam, Monash University 340		CORPORATE GOVERNANCE Board Structure and Effectiveness ................................. Contingent View on the Relationship between Female Directors and Corporate Carbon Performance: Evidence from Australia - Speakers: Ms Samah Alsadoun, Curtin University 363			TAXATION ................................. Corporate tax avoidance: Impact on share prices of Australian companies - Speakers: Dr Zhuoan (Terrence) Feng, RMIT University 268		FINANCIAL ACCOUNTING ................................. Corporate Political Activism and Intangible Liabilities - Speakers: Dr Sohanur Rahman, Queensland University of Technology 294			No Presentation		No Presentation			AUDITING ................................. Audit Firm-level Spatial Licensing Requirements on Audit Market Competition and Audit Quality - Speakers: Ms Pecky Pan, Monash University 211		No Presentation
9:45 AM - 9:50 AM	Stretch Break
9:50 AM - 10:15 AM	CSR Climate Related Financial Disclosure and Green Bonds ................................. Pricing the Common Ground Taxonomy: Evidence from Corporate Green bonds - Speakers: Assoc Prof Rui Zhong, The University of Western Australia 25		CSR ................................. Sustainability Materiality, Reporting Regime, and Transparent Disclosure - Speakers: Dr Qingzhi (cathy) Cai, Monash University 76		CORPORATE GOVERNANCE Executive Compensation Contract ................................. Assessing the Efficiency of Compensation Contracts: A Parsimonious Approach - Speakers: Prof Yong Zhang, Hong Kong Polytechnic University 104			MANAGEMENT ACCOUNTING Behavioural Management Accounting ................................. AI Camera as a Control Technology: Evidence from the Field - Speakers: Ms Yutong Chen, Frankfurt School of Finance and Management 290		CORPORATE FINANCE ................................. How does restricting labor mobility affect financial statement comparability? An examination of U.S. covenants not-to-compete - Speakers: Dr Lan Thi Mai Nguyen, VinUniversity 1			CORPORATE FINANCE Information, Sentiment & Stakeholder Dynamics ................................. Growing Pains: Going Public and Consumer Satisfaction - Speakers: Dr Ting-Chiao Huang, Monash Business School 262		FINANCE (OTHER) Liquidity in the Capital Market ................................. When Darkness Falls: High-Frequency Trading and Liquidity in the Australian Stock Market - Speakers: Dr Yuanji Wen, University of Western Australi 139			AUDITING AUASB -Standard ................................. The Implementation Challenges of New Accounting Standards - Evidence from Audit Adjustments - Speakers: Dr Matthew Grosse, University of Technology Sydney 162		FINANCIAL ACCOUNTING ................................. Fooled by the Face? Headline GAAP, Core Earnings, and Cost of Debt - Speakers: Dr Ka Wai Stanley Choi, QUT 353
10:15 AM - 10:40 AM	CSR Climate Related Financial Disclosure and Green Bonds ................................. Climate-Related Financial Disclosures, Financial Performance, and Firm Value: Evidence from the Insurance Industry - Speakers: Dr Ching-Yuan Hsiao, Tamkang University 26		CSR ................................. Mandatory GHG Disclosure and Corporate Emissions - Speakers: n/a Xin Tan, Macquarie University 94		CORPORATE GOVERNANCE Executive Compensation Contract ................................. Vertical Integration and Executive Compensation Arrangement - Speakers: Dr Fan Wu, The Chinese University of Hong Kong 287			MANAGEMENT ACCOUNTING Behavioural Management Accounting ................................. The Effect of Work Location Policies and Peer Norms on Employees’ Misreporting - Speakers: Ms Lufi Yuwana Mursita, The University of Western Australia 124		CORPORATE FINANCE ................................. Eco-Transformations: The Real Impact of Green Bond Issuance on Environment - Speakers: Dr Lanhao GAO, University of Newcastle Australia 60			CORPORATE FINANCE Information, Sentiment & Stakeholder Dynamics ................................. Forecasting Corporate Bankruptcy More Accurately: The Role of Employee Insights - Speakers: Dr Ganghua (Tim) Wang, The University of Sydney 69		FINANCE (OTHER) Liquidity in the Capital Market ................................. The Safety Net’s Alchemy? Reinsurance and Liquidity Creation - Speakers: Dr Ella XU, Murdoch University 149			AUDITING AUASB -Standard ................................. The comparability of audit firm disclosures in Australian transparency reports - Speakers: Dr Sulochana Dissanayake, Queensland University of Technology 166		FINANCIAL ACCOUNTING ................................. The Usefulness of Managers’ Internal Control Disclosures - Speakers: Mr Changju (cj) Lee, University of Melbourne 325
10:40 AM - 11:05 AM	CSR Climate Related Financial Disclosure and Green Bonds ................................. Are Developing Country Firms Getting the Short End of the ESG Stick? - Speakers: Dr R Shruti, Indian Institute of Management Kozhikode 84		CSR ................................. Political Alignment and Corporate Environmental Policies - Speakers: Mr Ricky KE, University of Technology Sydney 110		CORPORATE GOVERNANCE Executive Compensation Contract ................................. The Economic Consequences of Sharing Common Compensation Consultants - Speakers: Dr Scarlett Luo, ANU 263			MANAGEMENT ACCOUNTING Behavioural Management Accounting ................................. Buyers Beware: The Effect of the Type of Support Buyers Provide to Suppliers and Their Product Mix Strategy on Supply Chain Sustainability - Speakers: Dr Linda Chang, UNSW Sydney 328		CORPORATE FINANCE ................................. A Judicial Spotlight or a Deeper Shadow: The Effect of Environmental Courts on ESG Decoupling - Speakers: Dr Tairan (kevin) Huang, University of Wollongong 66			CORPORATE FINANCE Information, Sentiment & Stakeholder Dynamics ................................. The influence of non-shareholding participants on the informativeness of risk factor disclosure: Evidence from customer concentration in China. - Speakers: Dr Tianpei Luo, School of Accounting, Economics and Finance, Curtin University, Australia 365		No Presentation			AUDITING AUASB -Standard ................................. Regulatory Wedge in Audit Labor Supply and Audit Outcomes - Speakers: Mr Wenhao Zeng, Monash University 324		FINANCIAL ACCOUNTING ................................. Financial KPI Type, Performance, and Investor Judgments across Disclosure Regimes - Speakers: Mr Xirui Chen, Monash University 132
11:05 AM - 11:30 AM	Morning tea and exhibitor networking
11:30 AM - 11:55 AM	CSR ................................. Not All Green is Equal: The Financial Payoff of Doing More Good - Speakers: Ms Nermine Bouabid, Lancaster University 175		INTERDISCIPLINARY ................................. The Use of Te Reo Māori in Corporate Disclosures – Does Directors’ International and Domestic Exposure Matter? - Speakers: Dr Sureshchandra Ramachandra, Auckland University of Technology 138		ASSET PRICING Quantitative Valuation & Volatility ................................. Mind the Gap: Continuous Volatility Gaps and Option Momentum - Speakers: Dr Van Quoc Thinh Nguyen, University of Sydney 7			PUBLIC SECTOR / NFP Sustainability, Climate Governance and Public Sector Reporting ................................. Accounting for nature - biodiversity reporting and management in public sector - Speakers: Dr Fawad Ahmad, School of Accountancy, Economics and Finance - Massey University, New Zealand Prof Nives Botica Redmayne, Massey University - Manawatu Campus: Massey University 32		CORPORATE FINANCE Policy Uncertainty, Regulation & Corporate Decisions ................................. International economic policy uncertainty and capital investment - Speakers: Dr Cao Hoang Anh Le, Central Queensland University 274			CORPORATE FINANCE Cyberattacks ................................. Cyberattacks and Operational Transitions: Talk the Talk or Walk the Walk? - Speakers: Dr Nhan Huynh, Griffith Universirty 13		FINANCE (OTHER) Sustainable Finance ................................. Naming the Money: Causal Effects of Funding Disclosure on Litigation Activity - Speakers: Dr Tien-Wei Hwang, Tamkang University 47			EDUCATION Technology ................................. Designing Scalable and Adaptive AI Feedback: Student Perceptions of AI and Hybrid Human–AI Feedback Across Performance Levels - Speakers: Dr Erica Liu, Monash University 135		MANAGEMENT ACCOUNTING Management Controls ................................. Managerial Hierarchies and Patent Innovation - Speakers: Dr Mario Schabus, Monash University 57
11:55 AM - 12:20 PM	CSR ................................. An analysis of Australian corporate climate transition disclosure: From a perspective of institutional theory - Speakers: Mr Haowei (Harvey) Ruan, The University of Queensland 160		INTERDISCIPLINARY ................................. Rewriting the Resume: How Corporate Misconduct Reshapes Employee Self-Presentation - Speakers: Assoc Prof Rencheng Wang, Singapore Management University 30		ASSET PRICING Quantitative Valuation & Volatility ................................. CAPE Ratios and Long-Term Returns - Speakers: Dr Rui Ma, La Trobe Business School, La Trobe University 39			PUBLIC SECTOR / NFP Sustainability, Climate Governance and Public Sector Reporting ................................. Philanthropists’ Information Needs: Enhancing Accountability and Decision-Making in Australian Charities’ Financial Reporting - Speakers: Mr Han Wen, The University of Western Australia 159		CORPORATE FINANCE Policy Uncertainty, Regulation & Corporate Decisions ................................. Political Connections and Labor Law violations: Evidence from U.S. Firms - Speakers: Dr Lubna Rahman, Monash University 280			CORPORATE FINANCE Cyberattacks ................................. Ruffle Feathers: Cyberattacks and Local Bank Runs - Speakers: Dr Hoa Phan, RMIT University 42		FINANCE (OTHER) Sustainable Finance ................................. Labour Leverage Effect and Employment Type - Speakers: Ms Junko Jinushi, Sophia University 168			EDUCATION Technology ................................. The Effectiveness of Using Python Programming Approach in Teaching Financial Analytics - Speakers: Assoc Prof Yuanto Kusnadi, Singapore Management University 301		MANAGEMENT ACCOUNTING Management Controls ................................. Rewarding a Top Leadership Team: CEO Pay Slice and Pay Dispersion among the CEO’s Top Team - Speakers: Dr Rong Zhao, University of Calgary 121
12:20 PM - 12:45 PM	CSR ................................. Politics to People: Establishment-Level Evidence on Non-Market Responses to Regulatory Risk - Speakers: Dr Lubna Rahman, Monash University 282		INTERDISCIPLINARY ................................. Capital Accumulation over Dialogic Engagement: Exploring Indonesian Financial Institutions' Hegemony through Social Media Communication - Speakers: Dr Ahmad Zaki, Universitas Gadjah Mada 278		ASSET PRICING Quantitative Valuation & Volatility ................................. Factor Investing Meets Digital Assets: Value and Momentum in Cryptocurrencies - Speakers: Mr Volodymyr Novykov, Bond University 146			PUBLIC SECTOR / NFP Sustainability, Climate Governance and Public Sector Reporting ................................. Adjudicating and subjectivizing: The role of supranational body in governments’ fiscal transparency - Speakers: Dr Demi Chung, EDHEC 240		CORPORATE FINANCE Policy Uncertainty, Regulation & Corporate Decisions ................................. The Cost of Regulatory Fragmentation: Evidence from Product Quality Failures - Speakers: Dr Suman Neupane, The University of Queensland 342			CORPORATE FINANCE Cyberattacks ................................. From Trust to Creativity: Regional Anti-Telecom Fraud and Corporate Innovation - Speakers: Assoc Prof Yuan George Shan, The University of Western Australia 80		FINANCE (OTHER) Sustainable Finance ................................. The Asymmetric Impact of Oil Price Demand and Supply Shocks on Access to Finance - Speakers: Assoc Prof Mardy Chiah, University of Newcastle 206			EDUCATION Technology ................................. Defending Student Learning with Generative AI: A Reflective Study on Interactive Oral Assessment in Accounting Education - Speakers: Dr Shawgat S. Kutubi, Central Queensland University 347		MANAGEMENT ACCOUNTING Management Controls ................................. Environmental Management Control Systems and Cash Holdings: Global Evidence - Speakers: Ms Ayesha Ashraf, Flinders University 216
12:45 PM - 1:45 PM	Lunch
1:45 PM - 2:10 PM	PANEL ................................. Attracting the Next Generation of Accounting Professionals Speakers: - Prof Garry Carnegie, RMIT University n/a Mary Clarke, DXP Consulting Mr Al Gounder, Chartered Accountants Australia and New Zealand Ms Rebecca Keppel-Jones, CPA Australia Assoc Prof Aldonio Ferreira, Monash University	CSR CSR and Corporate Risk Implications ................................. When social meets social: Evidence from the syndicated loan market - Speakers: Dr Searat Ali, University of Wollongong 285		INTERDISCIPLINARY ................................. The Myth of Normal: A Feminist Account of Cumulative Trauma in Women Accountants’ Careers - Speakers: Assoc Prof Carly Moulang, Monash Business School 65			CORPORATE GOVERNANCE Corporate Governance and ESG ................................. Internal Governance Mechanisms on Greenwashing Tendencies: Ownership Differences - Speakers: Dr Ella XU, Murdoch University 140		BEHAVOURIAL FINANCE Decision-Making and Financial Markets ................................. Beyond the Bias: rethinking the disposition effect in the long-term retirement investment space - Speakers: Dr Gayani Kaushalya, University of Sri Jayewardenepura, Sri Lanka 8		CRITICAL PERSPECTIVES ................................. Governing by Profile: Audit culture and Responsible Metrics in Australian Academic Profiles - Speakers: Dr Abdul Razeed, The University of Sydney 258			AUDITING ................................. Internal Audit and High Corruption Risk Environments: The Experience of Indonesian Public Universities - Speakers: Mrs Rumiyati Rumiyati, The University of Western Australia 169		INTERDISCIPLINARY ................................. From Green Views to Clear Views: Park Access and Financial Reporting Quality - Speakers: Dr Fangyi Yin, Wenzhou-Kean University 222			AUDITING Key Audit Matters ................................. Secrecy Culture and the Communicative Value of Key Audit Matters: Evidence from Europe - Speakers: Prof Pamela Kent 91	FINANCIAL ACCOUNTING ................................. Hedge Accounting Usefulness and the Impact on Accounting Quality from IAS 39 to IFRS 9: Cross-Country Evidence - Speakers: Dr Zeting Zang, Auckland University of Technology 95
2:10 PM - 2:35 PM	PANEL ................................. Attracting the Next Generation of Accounting Professionals (cont) Speakers: - Prof Garry Carnegie, RMIT University n/a Mary Clarke, DXP Consulting Mr Al Gounder, Chartered Accountants Australia and New Zealand Ms Rebecca Keppel-Jones, CPA Australia Assoc Prof Aldonio Ferreira, Monash University	CSR CSR and Corporate Risk Implications ................................. Anywhere the Winds Blow: Geopolitical Risks, Corporate Resilience, and ESG Engagement Retrenchment - Speakers: Dr Yijun Liu, School of Finance, Capital University of Economics and Business 289		FINANCIAL ACCOUNTING ................................. Reflections of political and social expectations in corporate reporting - The voluntary use of indigenous language, te reo Māori, in New Zealand annual reports - Speakers: Prof Asheq Rahman, Auckland University of Technology 244			CORPORATE GOVERNANCE Corporate Governance and ESG ................................. Greenwashing and Disclosure Tone - Speakers: Mr Qida (hugh) HU, Massey University 360		BEHAVOURIAL FINANCE Decision-Making and Financial Markets ................................. Building Trust in Digital Investment Platforms: A Multi-Dimensional Structural Analysis - Speakers: Mrs Mohsina Akter, Queensland University of Technology 127		CRITICAL PERSPECTIVES ................................. Powering value: A longitudinal analysis of hydropower at Santa Giustina Dam through the lens of the sociology of worth - Speakers: Assoc Prof Laura Maran, University of Trento 370			AUDITING ................................. Engagement audit partner–CFO joint tenure and audit fees: evidence from Thailand - Speakers: Kanyarat Sanoran, Chulalongkorn University 255		INTERDISCIPLINARY ................................. Governance Matters: The Impact of Board Independence and Sustainability Committees on Fintech and ESG Performance - Speakers: Dr Syed Quaid Ali Shah, King Fahd University of Petroleum and Minerals 250			AUDITING Key Audit Matters ................................. Critical Audit Matters and the Design of Financial Covenants in Debt Contracts - Speakers: Dr Zihang PENG, UNSW Sydney 102	FINANCIAL ACCOUNTING ................................. Recognition vs Disclosure: Insights from IFRS 16 Leases - Speakers: Assoc Prof Helen Spiropoulos, University of Technology Sydney 173
2:35 PM - 3:00 PM	PANEL ................................. Attracting the Next Generation of Accounting Professionals (cont) Speakers: - Prof Garry Carnegie, RMIT University n/a Mary Clarke, DXP Consulting Mr Al Gounder, Chartered Accountants Australia and New Zealand Ms Rebecca Keppel-Jones, CPA Australia Assoc Prof Aldonio Ferreira, Monash University	CSR CSR and Corporate Risk Implications ................................. Does Secrecy Culture Shape Supply Chain Transparency? Evidence from Global Fashion Brands - Speakers: Dr Md Amir Hossain, Western Sydney University 300		CSR ................................. Carbon Emissions Restatements and Firm Value - Speakers: Ms Zhilin Xue, Deakin University 235			CORPORATE GOVERNANCE Corporate Governance and ESG ................................. Lack of female directors in the boardroom: The ‘glass ceiling’ effect or skill gap? - Speakers: Ms Tamanna Hussain, Griffith University 388		BEHAVOURIAL FINANCE Decision-Making and Financial Markets ................................. AI-Generated Fundraising Campaigns: Enhancing Donations or Eroding Trust? - Speakers: Dr Sasan Mansouri, University of Groningen 130		No Presentation			AUDITING ................................. From Assurance to Disclosures: How Audit Quality Shapes Managerial Narratives - Speakers: Md Mustafizur Rahaman, University of Queensland 295		INTERDISCIPLINARY ................................. Greenwashing as cross border organizational fraud: A Current state perspective - Speakers: Dr Christo Ackermann, University of Waikato 323			AUDITING Key Audit Matters ................................. Educational Distance Between CEO and Auditors Evidence from Key Audit Matters and Audit Pricing in China - Speakers: Ms Zhenyuan Qian, University of Nottingham Ningbo China 288	FINANCIAL ACCOUNTING ................................. Not with a bang, but with a whimper: Local newspaper closures and analyst forecasting ability - Speakers: Prof Ping-Sheng Koh, ESSEC Business School 215
3:00 PM - 3:30 PM	Afternoon tea
3:30 PM - 3:55 PM	BEHAVOURIAL FINANCE Household Finance and Investor Behaviour ................................. Hometown Glory: Local Ethnic Diversity, Ancestral Connections, and Financial Advisor Misconduct - Speakers: Dr Nhan Huynh, Griffith Universirty 14					CSR Developments in Non-Financial Reporting ................................. Proximal Factors Shaping IFRS Sustainability Self-Efficacy: Evidence from a Majority World Context - Speakers: Dr Yinka Moses, Victoria University of Wellington, New Zealand 284						CORPORATE FINANCE Governance and Firm Performance ................................. Board Gender Diversity and Firm Performance: Role of Organizational Structure and Institutional Ownership - Speakers: Assoc Prof KIN WAI LEE 46					FINANCIAL ACCOUNTING ................................. Priority competition space: multiple competition spaces and patent-related voluntary disclosure - Speakers: Ms Yuriko Takahashi, Hitotsubashi University 109
3:55 PM - 4:20 PM	BEHAVOURIAL FINANCE Household Finance and Investor Behaviour ................................. Investor Attention and Stock Return Comovement: Evidence from the Real Estate Market - Speakers: Dr Bai-sian Chen, Chang Gung University 368					CSR Developments in Non-Financial Reporting ................................. Litigation Risk and Greenwashing: Evidence from Federal Judge Ideology - Speakers: Mr Xinjiu Gu, Hong Kong Baptist University 291						CORPORATE FINANCE Governance and Firm Performance ................................. Monitoring, agency costs, and seasoned equity offerings - Speakers: Dr Mario Schabus, Monash University 56					FINANCIAL ACCOUNTING ................................. The Impacts of Social Capital on Accounting Comparability - Speakers: Dr Brian Mo LAM, Beijing Normal–Hong Kong Baptist University 252
4:20 PM - 4:45 PM	BEHAVOURIAL FINANCE Household Finance and Investor Behaviour ................................. Dynamics of Household Financial Hardship: Landing, Path, Duration and Exit - Speakers: Dr Mei Qiu, Massey University 379					CSR Developments in Non-Financial Reporting ................................. The Past, Present and Future of Biodiversity Disclosure - Speakers: Dr Ramona Zharfpeykan, Department of Accounting and Finance, University of Auckland 297						CORPORATE FINANCE Governance and Firm Performance ................................. Strengthening Pledgee Rights and Stock Price Crash Risk - Speakers: Dr R Shruti, Indian Institute of Management Kozhikode 83					FINANCIAL ACCOUNTING ................................. Value Relevance of Green Bond Issuance: Evidence from a Global Database - Speakers: Dr Lanhao GAO, University of Newcastle Australia 61
7:00 PM - 11:30 PM	Conference Dinner and Awards

full program