Accounting for Climate Disclosure: The Role of Professionals and Technologies in Emerging Regulatory PracticesDr Ramona Zharfpeykan, Department of Accounting and Finance, University of Auckland
Accounting for nature - biodiversity reporting and management in public sectorDr Fawad Ahmad, School of Accountancy, Economics and Finance - Massey University, New Zealand
Prof Nives Botica Redmayne, Massey University - Manawatu Campus: Massey University
Accountingisation and Agency: Academics’ Perspectives on Roles and PerformanceDr Amrinder Khosa, University of Tasmania
Adjudicating and subjectivizing: The role of supranational body in governments’ fiscal transparencyDr Demi Chung, EDHEC
African American Bank Directors and Mortgage AccessDr Jiayin Li, University Of International Business And Economics
AI Adoption and Managerial Climate Change Attention: Evidence from Chinese Listed FirmsMr Muhammad Jameel Hussain, University of Wollongong
AI Camera as a Control Technology: Evidence from the FieldMs Yutong Chen, Frankfurt School of Finance and Management
AI-Generated Fundraising Campaigns: Enhancing Donations or Eroding Trust?Dr Sasan Mansouri, University of Groningen
A Judicial Spotlight or a Deeper Shadow: The Effect of Environmental Courts on ESG DecouplingDr Tairan (kevin) Huang, University of Wollongong
Amortisation of Bond Premium: A Comparative History of the Taxation in Taiwan and the United StatesDr Tien-Wei Hwang, Tamkang University
An analysis of Australian corporate climate transition disclosure: From a perspective of institutional theoryMr Haowei (Harvey) Ruan, The University of Queensland
An empirical study on social bondsDr Luiz Distadio, Griffith University
Anywhere the Winds Blow: Geopolitical Risks, Corporate Resilience, and ESG Engagement RetrenchmentDr Yijun Liu, School of Finance, Capital University of Economics and Business
Applying Interest Development Scale to Accounting EducationDr Takaya Kubota, Tohoku gakuin university
A Profession in Transition: The Technology, Human Resource, and Organizational Challenges of AuditingW Robert Knechel, Warrington College of Business
Are audit misstatement risk and audit fees higher for segment information under IFRS 8?Assoc Prof Richard Kent
Are Developing Country Firms Getting the Short End of the ESG Stick?Dr R Shruti, Indian Institute of Management Kozhikode
Are General Anti-Tax Avoidance Rules Related to Corporate Bribery?Prof Grant Richardson, Macquarie University
Artificial Intelligence and Corporate Green Transformation: Evidence from China’s A-Share Listed FirmsDr Tairan (kevin) Huang, University of Wollongong
Artificial intelligence as a double-edged sword: Nonlinear effects of AI investment on corporate markupsDr Xing Yang, University of Western Australia
Assessing the Efficiency of Compensation Contracts: A Parsimonious ApproachProf Yong Zhang, Hong Kong Polytechnic University
Attracting the Next Generation of Accounting ProfessionalsProf 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
Attracting the Next Generation of Accounting Professionals (cont)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
Attracting the Next Generation of Accounting Professionals (cont) 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
Audit Combination, Corporate Governance and Financial Reporting QualityDr Amirul Hafiz Bin Mohd Nasir, The National University of Malaysia
Audit Data Analytics and Audit OutcomesMr Hongzan Josh Zhu, Monash University
Audit Firm-level Spatial Licensing Requirements on Audit Market Competition and Audit QualityMs Pecky Pan, Monash University
Auditor Name Complexity and the Likelihood of Modified OpinionsMs Xingyu Chen, University of Nottingham Ningbo China
Auditor personal values and professional scepticism - A qualitative studyAssoc Prof Christo Karuna, Monash University
Beyond the Bias: rethinking the disposition effect in the long-term retirement investment spaceDr Gayani Kaushalya, University of Sri Jayewardenepura, Sri Lanka
Biodiversity management practices of Austrian and New Zealand electric utilitiesProf Nives Botica Redmayne, Massey University - Manawatu Campus: Massey University
Board Faultlines and Audit Fees: Evidence from ChinaMs Kitty Mo Kong, Massey University
Board Gender Diversity and Firm Performance: Role of Organizational Structure and Institutional OwnershipAssoc Prof KIN WAI LEE
Board Interlocks and Diffusion of Climate Change Exposure: International EvidenceMr Ratan Ghosh, Australian Catholic University
Building Digital Skills for Inclusive Education and Inequality Reduction in Vietnam: A Multiple-Case Study Using Secondary DataMr Thanh Tung Tran, Hung vuong University of Hochiminh city
Building Trust in Digital Investment Platforms: A Multi-Dimensional Structural AnalysisMrs Mohsina Akter, Queensland University of Technology
Busy Boards and Firm Financial DistressDr Aitzaz Ahsan Alias Sarang, Institute of Business Administration, Karachi
Busy boards and managerial obfuscationDr Aitzaz Ahsan Alias Sarang, Institute of Business Administration, Karachi
Buyers Beware: The Effect of the Type of Support Buyers Provide to Suppliers and Their Product Mix Strategy on Supply Chain SustainabilityDr Linda Chang, UNSW Sydney
CA ANZ Panel 
CA ANZ Plenary 
Can Machines Read Your Face? A Video Analytics Framework for Measuring Empathy via Emotional Mimicry in Video RecordingsMs LI CUI, The Hong Kong Polytechnic University
CAPE Ratios and Long-Term ReturnsDr Rui Ma, La Trobe Business School, La Trobe University
Capital Accumulation over Dialogic Engagement: Exploring Indonesian Financial Institutions' Hegemony through Social Media CommunicationDr Ahmad Zaki, Universitas Gadjah Mada
Carbon Emissions Restatements and Firm ValueMs Zhilin Xue, Deakin University
Carbon Reduction Pledges in the ASX 300: An Exploratory AnalysisMr Ghulam Muhammad Mustafa, University of Wollongong
CEO Narcissism and Cash Adjustment Speed: The Role of CEO Identity in Taiwan Family FirmsProf Chao-jung Chen, National Pingtung University
Challenges in sustainability reporting under emerging mandatory climate disclosures: a systematic literature review with implications for AASB s2 and future AASBs1 adoption in AustraliaMs Wathsala Subhashini Karunarathne Yaling Gedara, Victoria University
Climate-Induced Crash Risk: The Role of Extreme Temperature Heat Spells in Eurozone Non-Financial MarketsDr Muhammad Suleman
Climate-Related Financial Disclosures, Financial Performance, and Firm Value: Evidence from the Insurance IndustryDr Ching-Yuan Hsiao, Tamkang University
Conference Open 
Contingent View on the Relationship between Female Directors and Corporate Carbon Performance: Evidence from AustraliaMs Samah Alsadoun, Curtin University
Corporate Culture and Insider Trading ProfitabilityAssoc Prof Dinithi Ranasinghe, University of Otago
Corporate Digitalisation and Stakeholder Non-compliance: A Pathway to Enhanced AccountabilityMr Md. Harun Ur Rashid, Edith Cowan University
Corporate Political Activism and Intangible LiabilitiesDr Sohanur Rahman, Queensland University of Technology
Corporate tax avoidance: Impact on share prices of Australian companiesDr Zhuoan (Terrence) Feng, RMIT University
Corporate Tax Residency DisclosureDr Victoria Clout, University of New South Wales
CPA - Educating Accountants for an AI-Native World: Bridging Research, Curriculum and PracticeDr Ash Jones, CPA Australia
Critical Audit Matters and the Design of Financial Covenants in Debt ContractsDr Zihang PENG, UNSW Sydney
Cross-border Capital Allocation and Carbon Pricing Policies Around the WorldMr Weishuo Xu, The University of Sydney
Customer Metrics in CEO Compensation and Customer ExperienceMs Xiaofei Duan, Adelaide University
Cyberattacks and Operational Transitions: Talk the Talk or Walk the Walk?Dr Nhan Huynh, Griffith Universirty
Decolonising Public Sector Accounting Reform: Colonial Legacies, Political Interference and Divergent Outcomes.Prof Anil Narayan, Auckland University of Technology
Defending Student Learning with Generative AI: A Reflective Study on Interactive Oral Assessment in Accounting EducationDr Shawgat S. Kutubi, Central Queensland University
Derivatives Use and Inventory ManagementDr Hye Sun Chang, Singapore Management University
Designing Scalable and Adaptive AI Feedback: Student Perceptions of AI and Hybrid Human–AI Feedback Across Performance LevelsDr Erica Liu, Monash University
Developing interpersonal and communication skills required in accounting graduates. A practitioner perspectiveAssoc Prof Bronwyn McCredie, QUT
Developing undergraduate accounting and business students’ non-technical skills: A mixed reality simulation versus an in-class role-play.Assoc Prof Mark Pickering, Swinburne University of Technology
Directors’ and Officers’ Liability Insurance, Institutional Ownership, and Stock Price Crash RiskDr Ching-Yuan Hsiao, Tamkang University
Disentangling Reputation from Effort: How Audit Team Structure Drives Fee Premiums and Audit QualityDr Sarowar Hossain, UNSW Sydney
Does Firms' ESG Reputation Risk Influence Voluntary Carbon Assurance Decisions?Assoc Prof Muhammad HOUQE, Massey University
Does Secrecy Culture Shape Supply Chain Transparency? Evidence from Global Fashion BrandsDr Md Amir Hossain, Western Sydney University
Does the Engagement Auditor Affect Audit Quality? Evidence from ChinaDr Menghe Zhao, University of International Business and Economics
Does Venture Capital (VC) care about Environmental and Social (E&S) costsMr Chris (chunhong) Zhang, University of Queensland
Do Retail Investors Imitate Institutional Investors? Evidence from Berkshire Hathaway’s 13F DisclosuresMs Farwa Abbas, University of Wollongong
Do Social Assistance Programs Enhance Financial Inclusion in Indonesia?Sugeng Triwibowo, University of Sydney
Downstream Government Support and Upstream Firm PerformanceMs Qianru Zhang, Australian National Univeristy
Dynamic and directional network connectedness of term interbank interest rate and financial assets: Does market sentiment matter?Mr Chi Cuong Nguyen, Macquarie University
Dynamics of Household Financial Hardship: Landing, Path, Duration and ExitDr Mei Qiu, Massey University
Eco-Transformations: The Real Impact of Green Bond Issuance on EnvironmentDr Lanhao GAO, University of Newcastle Australia
Educational Distance Between CEO and Auditors Evidence from Key Audit Matters and Audit Pricing in ChinaMs Zhenyuan Qian, University of Nottingham Ningbo China
Employment Effects of Different AI Adoption Strategies: Evidence from Corporate DisclosuresDr Dan Li, Singapore Management University
Engagement audit partner–CFO joint tenure and audit fees: evidence from ThailandKanyarat Sanoran, Chulalongkorn University
Environmental Management Control Systems and Cash Holdings: Global EvidenceMs Ayesha Ashraf, Flinders University
ESG Performance, Litigation Risk, and External AssuranceMs Kexin Li, VUW
Factor Investing Meets Digital Assets: Value and Momentum in CryptocurrenciesMr Volodymyr Novykov, Bond University
Financial Disclosure by Contractors and Government Funding Allocation: Evidence from U.S. Research UniversitiesMr Zhenghai Chi, National University of Singapore
Financial KPI Type, Performance, and Investor Judgments across Disclosure RegimesMr Xirui Chen, Monash University
Financial Reporting, Accountability, and Governance in Vocational Education and Training Organisations: A Review of the LiteratureMrs Srabonti Ashrafi, Central queensland University
Firm-level Labor-Related Exposure: An Artificial Intelligence ApproachMs Lerong Cai, Monash University
Fit to the purpose or strategic lacunae: A cross-country analysis of soft and hard ESG regulations for Islamic banksProf Syaiful Ali, Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada
Fooled by the Face? Headline GAAP, Core Earnings, and Cost of DebtDr Ka Wai Stanley Choi, QUT
Forecasting Corporate Bankruptcy More Accurately: The Role of Employee InsightsDr Ganghua (Tim) Wang, The University of Sydney
Friends on the Board: Political Homophily between CEO and Independent Directors and the Implied Cost of Equity CapitalDr Md Safiullah Safiullah, RMIT University
Frivolous or Meritorious Lawsuits? Judicial Efficiency and Corporate DisclosureDr Bingxu Fang, Singapore Management University
From Assurance to Disclosures: How Audit Quality Shapes Managerial NarrativesMd Mustafizur Rahaman, University of Queensland
From Commitment to Impact: The Double-Edged Nature of Net Zero Emission PledgesDr Shah Md Taha Islam, Monash University
From Green Views to Clear Views: Park Access and Financial Reporting QualityDr Fangyi Yin, Wenzhou-Kean University
From Trust to Creativity: Regional Anti-Telecom Fraud and Corporate InnovationAssoc Prof Yuan George Shan, The University of Western Australia
From Trust to Truth: Unlocking Qualitative Insight to Sharpen Bond Rating AccuracyDr Yu Su, Nanjing University of Finance & Economics
Global Environmental Awareness and the Climate Risk of Corporate Mergers and AcquisitionsDr Chia-Hsiang Weng, National Chengchi University
Governance Matters: The Impact of Board Independence and Sustainability Committees on Fintech and ESG PerformanceDr Syed Quaid Ali Shah, King Fahd University of Petroleum and Minerals
Governing by Profile: Audit culture and Responsible Metrics in Australian Academic ProfilesDr Abdul Razeed, The University of Sydney
Grade Inflation as an Accountability Problem: A Multi Level Institutional Analysis of Incentives, Signals, and Public TrustDr Abdul Razeed, The University of Sydney
Green Credit Policy and Corporate Green Investment: The Role of Local Banks and Environmental Information DisclosureJiaqi Li
Greenwashing and Disclosure ToneMr Qida (hugh) HU, Massey University
Greenwashing as cross border organizational fraud: A Current state perspectiveDr Christo Ackermann, University of Waikato
Growing Pains: Going Public and Consumer SatisfactionDr Ting-Chiao Huang, Monash Business School
Hedge Accounting Usefulness and the Impact on Accounting Quality from IAS 39 to IFRS 9: Cross-Country EvidenceDr Zeting Zang, Auckland University of Technology
Hometown Glory: Local Ethnic Diversity, Ancestral Connections, and Financial Advisor MisconductDr Nhan Huynh, Griffith Universirty
How Do Blended Learning Strategies Influence Student Engagement?Dr Paul Wells, Auckland University of Technology
How does restricting labor mobility affect financial statement comparability? An examination of U.S. covenants not-to-competeDr Lan Thi Mai Nguyen, VinUniversity
How Influence Is Produced in FinanceMrs Jeyan Suganya Dimon Ford, Australian Catholic University
Inside the first wave: A cross-cohort view of Australia's debut ASRS reporting seasonProf Michaela Rankin, Monash Business School
Prof Terence Jeyaretnam, Foresight Consulting Group
Nick Kamper, Purpose Bureau
Naveka Karunaratne, BUPA
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
Integrating the SDGs? Evidence of Fragmented Narratives in CSRD ReportsDr Abdul Razeed, The University of Sydney
Interdisciplinary and critical accounting history: looking back to 1996 and projecting aheadProf Garry Carnegie, RMIT University
Interdisciplinary Approaches to the valuation of Historical, Heritage and Cultural Digital Assets: A case study of Chichester Festival TheatreProf Karen Mcbride, University of Portsmouth
Internal Audit and High Corruption Risk Environments: The Experience of Indonesian Public UniversitiesMrs Rumiyati Rumiyati, The University of Western Australia
Internal Governance Mechanisms on Greenwashing Tendencies: Ownership DifferencesDr Ella XU, Murdoch University
Internally Appointed CEOs and Corporate Carbon Emission PerformanceMD Ikramul Karim, University of Southern Queensland
International economic policy uncertainty and capital investmentDr Cao Hoang Anh Le, Central Queensland University
Investor Attention and Stock Return Comovement: Evidence from the Real Estate MarketDr Bai-sian Chen, Chang Gung University
Knowledge and skills expectation gap: Forensic accounting education and practice in Sri LankaMrs Hashika Rathnasiri, University of Canterbury
Labour Leverage Effect and Employment TypeMs Junko Jinushi, Sophia University
Lack of female directors in the boardroom: The ‘glass ceiling’ effect or skill gap?Ms Tamanna Hussain, Griffith University
Lead Independent Directors and Dividend Payout PolicyMs Fareedah Alsulami, La Trope University
Life Disruption, Professional Distraction: Audit Partners’ Exposure to Natural Disasters and Audit QualityMr Oliver Huu Tuan Anh Le, Monash University
Linguistic Signals of Climate-related Disclosures and Corporate Enviornmental MisconductDr Kaiying Ji, The University of Sydney
Litigation Risk and Greenwashing: Evidence from Federal Judge IdeologyMr Xinjiu Gu, Hong Kong Baptist University
Litigation Threats and Analyst RecommendationsProf Kai Wai Hui, The University of Hong Kong
Managerial Hierarchies and Patent InnovationDr Mario Schabus, Monash University
Managerial Learning from Public Acknowledgment of Failure via Financial Reporting: Evidence from Goodwill ImpairmentsDr Sandip Dhole, Monash University
Mandated Digitalisation and the Role of Accountants: Evidence from Making Tax Digital in the UKDr Karl Matikonis, University College Dublin
Mandatory GHG Disclosure and Corporate Emissionsn/a Xin Tan, Macquarie University
Market Narratives and Benchmark Noise: Sentiment, Risk Conditions, and the Microstructure Efficiency of Term SONIAMr Chi Cuong Nguyen, Macquarie University
Materiality Revisited – Preparer and Auditor Conceptualizations in Financial and Sustainability ContextsDr Lyndie Bayne, University of Western Australia
Measuring Firm-Level AI Ethical Awareness: A Text-Based Approach and Its Strategic ImplicationsDr Ruirui Fang, The Hong Kong Polytechnic University
Media-Amplified Peer Enforcement and Board Co-option in Labor Law ComplianceDr Yu-Lin Chen, national taipei university of business
Mind the Gap: Common Institutional Ownership and the Mitigation of ESG Rating DivergenceDr Yijun Liu, School of Finance, Capital University of Economics and Business
Mind the Gap: Continuous Volatility Gaps and Option MomentumDr Van Quoc Thinh Nguyen, University of Sydney
Mixed Messaging in Earnings Announcements: Do Managers Use Forward-Looking Statements to Cushion Bad News?Prof Marvin Wee, The Australian National University
Mixed-ownership Reform and Audit Fees in ChinaMr Wentao Wu, Massey University
Monitoring, agency costs, and seasoned equity offeringsDr Mario Schabus, Monash University
More than a Number: The Informativeness of Scope 3 Emissions Disclosures in Australia and New ZealandMs Hazel Tan, The University of Sydney
Naming the Money: Causal Effects of Funding Disclosure on Litigation ActivityDr Tien-Wei Hwang, Tamkang University
Navigating Language Diversity in Accounting Education: Insights from multilingual developing countriesAssoc Prof Meredith Tharapos, RMIT University
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Not All Green is Equal: The Financial Payoff of Doing More GoodMs Nermine Bouabid, Lancaster University
Not with a bang, but with a whimper: Local newspaper closures and analyst forecasting abilityProf Ping-Sheng Koh, ESSEC Business School
Patience, risk-taking, and voluntary audit demand: Cross-country evidence from SMEsProf Tesfaye Lemma, Towson University
Perceptions of institutional investors of the quality of climate-related disclosures: Evidence from the comment letters submitted to ISSB Exposure Draft 2Dr Mai Nguyen, CQ University
Philanthropists’ Information Needs: Enhancing Accountability and Decision-Making in Australian Charities’ Financial ReportingMr Han Wen, The University of Western Australia
Philanthropy Along the Supply ChainDr Lubna Rahman, Monash University
Playing It Safe When Help Is Needed Most: Nonprofit Behavior under Economic UncertaintyMs Asmaul Khusna, Monash University
PlenaryMs Joan Ballantine
Political Alignment and Corporate Environmental PoliciesMr Ricky KE, University of Technology Sydney
Political Connections and Labor Law violations: Evidence from U.S. FirmsDr Lubna Rahman, Monash University
Political Short-Termism and Corporate InvestmentWei Shi, Deakin University
Politics to People: Establishment-Level Evidence on Non-Market Responses to Regulatory RiskDr Lubna Rahman, Monash University
Population Aging and Corporate Pay DecisionsMs Siqi Zhu, School of Economics and Business Administration,Chongqing University, China
Powering value: A longitudinal analysis of hydropower at Santa Giustina Dam through the lens of the sociology of worthAssoc Prof Laura Maran, University of Trento
Pricing the Common Ground Taxonomy: Evidence from Corporate Green bondsAssoc Prof Rui Zhong, The University of Western Australia
Priority competition space: multiple competition spaces and patent-related voluntary disclosureMs Yuriko Takahashi, Hitotsubashi University
Proximal Factors Shaping IFRS Sustainability Self-Efficacy: Evidence from a Majority World ContextDr Yinka Moses, Victoria University of Wellington, New Zealand
Recognition vs Disclosure: Insights from IFRS 16 LeasesAssoc Prof Helen Spiropoulos, University of Technology Sydney
Reconceptualising ESG Disclosure and Financial Performance in Islamic BankingMr Qutaiba Odat, The university of waikato
Mrs Merwiey Al-Aqrabawi, The university of waikato
Reflections of political and social expectations in corporate reporting - The voluntary use of indigenous language, te reo Māori, in New Zealand annual reportsProf Asheq Rahman, Auckland University of Technology
Regulatory Wedge in Audit Labor Supply and Audit OutcomesMr Wenhao Zeng, Monash University
Relative Forecast Accuracy in the Presence of DiversificationMr Zongxi Chen, UNSW Sydney
Rent-Seeking through Bad Mouthing: Employees’ Strategic Workplace Disclosure before Stock Option GrantsProf Yangyang Chen, City University of Hong Kong
Rewarding a Top Leadership Team: CEO Pay Slice and Pay Dispersion among the CEO’s Top TeamDr Rong Zhao, University of Calgary
Rewriting the Resume: How Corporate Misconduct Reshapes Employee Self-PresentationAssoc Prof Rencheng Wang, Singapore Management University
Ruffle Feathers: Cyberattacks and Local Bank RunsDr Hoa Phan, RMIT University
Seasoned Equity Offerings and Default Risk: Beyond the Mechanical Effect of Capital InfusionDr Abu Chowdhury, BRAC University
Secrecy Culture and the Communicative Value of Key Audit Matters: Evidence from EuropeProf Pamela Kent
Seeing Green: AI-Assisted Colour Analysis in Sustainability Reporting ResearchAssoc Prof Julie Harrison
Selective Accountability: Information-Based Regulations and Environmental DisparitiesDr Anson Jiang, The University of Hong Kong
Selective Carbon Disclosure and Corporate Investment Efficiency: International EvidenceMr Md. Rezaul Karim, The University of Newcastle, Australia
Shared Customers, Shared Signals? Horizontal Information Transfers in the Supply ChainDr Yoonseok Zang, Singapore Management University
Shifting the Spotlight: Do Firms Change Their Advertising Strategies after ESG Reputational-Damaging Events?Dr Yin Wang, Singapore Management University
Short Interest and Earnings PredictabilityAssoc Prof SHU-LING WU, National Taiwan University
Short-Selling Threats and Equity Incentives to Audit Committees: Evidence from Reg SHOProf Simon Fung, Deakin University
Show me the answers! - How the way students’ voluntary use online quizzes impacts performance in introductory accountingAssoc Prof James Wakefield, University of Technology Sydney
Social Media as a Governance Catalyst: Evidence from SEC Investigations of Financial RestatementsDr Zeyu Yang, Shaanxi University of Science and Technology
Social Unrest as a Risk Factor: Cross-Sectional Evidence and Evolving Investor PerceptionsMr Jianxing Ma, The University of Technology Sydney
Staggered boards in mergers and acquisitions: A board shield or a double-edged swordAssoc Prof Syed Shams, University of Southern Queensland
Strategic Implications of Cost Uniqueness: Information Opacity and Corporate Tax BehaviorProf Raj Mashruwala, University of Calgary
Strengthening Pledgee Rights and Stock Price Crash RiskDr R Shruti, Indian Institute of Management Kozhikode
Supermarkets and the politics of profitability: The roles of accounting in public inquiry contestsProf Clinton Free, University of Sydney Business School
Sustainability Control Tightness and Corporate DecarbonizationDr Jamshed Iqbal, University of Jyväskylä
Sustainability Materiality, Reporting Regime, and Transparent DisclosureDr Qingzhi (cathy) Cai, Monash University
Tax Cuts and Loan Loss Provision Timeliness: Evidence from the 2017 Tax Cuts and Jobs ActMs Linzhi HUANG, University of Hong Kong
Temporary entrainment: Using temporal structures in Management Control Systems for value alignmentDr Lan Nguyen, Monash University
The Association between Board Ethnicity and Investment Efficiency: Evidence from South AfricaSuvan Naidu
The Asymmetric Impact of Oil Price Demand and Supply Shocks on Access to FinanceAssoc Prof Mardy Chiah, University of Newcastle
The Chilling Effect of Regulatory Intensity: Evidence from Market Reactions to Earnings AnnouncementsMs Tian Luo, The University of Hong Kong
The comparability of audit firm disclosures in Australian transparency reportsDr Sulochana Dissanayake, Queensland University of Technology
The Cost of Regulatory Fragmentation: Evidence from Product Quality FailuresDr Suman Neupane, The University of Queensland
The Costs of Silence: The Impact of Misinformation Regulation on Finfluencers and Corporate Information EnvironmentMr Zhenghai Chi, National University of Singapore
The Economic Consequences of Sharing Common Compensation ConsultantsDr Scarlett Luo, ANU
The Effectiveness of Using Python Programming Approach in Teaching Financial AnalyticsAssoc Prof Yuanto Kusnadi, Singapore Management University
The effect of assurance quality on anti-corruption disclosureDr Tej Kala, The Australian National University
The Effect of Work Location Policies and Peer Norms on Employees’ MisreportingMs Lufi Yuwana Mursita, The University of Western Australia
The Evolution of Water Reporting in Thailand (2000-2022) from a Multi-Stakeholder PerspectiveMr Keerati Nivoranusit, RMIT University
The Impacts of Social Capital on Accounting ComparabilityDr Brian Mo LAM, Beijing Normal–Hong Kong Baptist University
The Implementation Challenges of New Accounting Standards - Evidence from Audit AdjustmentsDr Matthew Grosse, University of Technology Sydney
The influence of non-shareholding participants on the informativeness of risk factor disclosure: Evidence from customer concentration in China.Dr Tianpei Luo, School of Accounting, Economics and Finance, Curtin University, Australia
The Myth of Normal: A Feminist Account of Cumulative Trauma in Women Accountants’ CareersAssoc Prof Carly Moulang, Monash Business School
The Past, Present and Future of Biodiversity DisclosureDr Ramona Zharfpeykan, Department of Accounting and Finance, University of Auckland
The Safety Net’s Alchemy? Reinsurance and Liquidity CreationDr Ella XU, Murdoch University
The Spillover Effects of Climate Litigation on the Cost of Equity Capital: European EvidenceMs Ruiting Zhang, Zhejiang University
The Usefulness of Managers’ Internal Control DisclosuresMr Changju (cj) Lee, University of Melbourne
The Use of Te Reo Māori in Corporate Disclosures – Does Directors’ International and Domestic Exposure Matter?Dr Sureshchandra Ramachandra, Auckland University of Technology
To What Extent do Professional Accountants in Small Public Practice Identify with the Accounting Profession? The case of Australia.Dr Francesco (frank) Maisano, RMIT University
Transforming Internal Auditing with AI: Drivers, Barriers and Early Adoption Trends in AustraliaDr Ahangama Abeygunasekera, Central Queensland University
Unlocking the Relationship between Corporate Environmental Performance and Financial Outcomes under National Environmental Policy Framework: Panel Evidence from ChinaMs Lei Zhang, University of Waikato
U.S. Income Tax Incentives and Firms’ International Physical Trade FlowsMr Xuanpu Lin, The University of Hong Kong
Value relevance of corporate climate transition disclosure: Evidence from AustraliaMr Haowei (Harvey) Ruan, The University of Queensland
Value Relevance of Green Bond Issuance: Evidence from a Global DatabaseDr Lanhao GAO, University of Newcastle Australia
Value relevance of voluntary and mandatory ESG disclosure in environmentally sensitive industriesAssoc Prof Thanyaluk Vichitsarawong, Chulalongkorn Business School, Chulalongkorn University
Vertical Integration and Executive Compensation ArrangementDr Fan Wu, The Chinese University of Hong Kong
Virtual Analyst Private MeetingsDr Yajing Tian, Singapore Management University
Voluntary Audit Committee Establishment and Audit Quality in Private Firms: Evidence from the National Equities Exchange and Quotations MarketMs Jiaxuan Chen, University of Macau
When Confidence Becomes a Constraint: CEO Narcissism, Governance, and the Efficiency of Investment ResponsesAdam Arian, Australian Catholic University
When Darkness Falls: High-Frequency Trading and Liquidity in the Australian Stock MarketDr Yuanji Wen, University of Western Australi
When Do ESG Bonds Exhibit Crisis Resilience? Heterogeneous Evidence from the Russia-Ukraine WarDr Dulani Jayasuriya, University of Auckland
When Gender Meets Governance: The Effect of Female Co-opted Directors on Investment EfficiencyMrs Dania Sarraj, LA TROBE
When Law Hides Pay: The Unintended Consequences of the Primary Beneficiary Test for InternshipsDr Zhe An, Monash University
When social meets social: Evidence from the syndicated loan marketDr Searat Ali, University of Wollongong