Feb 21st, 2014 (Fri.)
Parallel Sessions I
A1 -English Session (Forum)
Topic Room No. Title Presenter Discussant Moderator
IFRS A 1 Non-linear Short-run Adjustments between REITs and Stock Markets in the USA and Australia Hwey-Yun Yau None Masahiro Enomoto
2 Mandatory IFRS Adoption, Accounting Proximity, and International Cross-Listings Albert Tsang
3 Market reaction to adverse movement from principles-based to rules-based operating income after IFRS adoption in Korea Hyunpyo Kim
4 IFRS Convergance, Accounting Conservatism, and Examination On Moderating Effect of Woman Presence in Audit Commitee Yeni Januarsi
B1 -English Session (Forum)
Earnings Management B 1 An Examination of Two Methods of Earnings Management—Realization of Managers’ Forecastes Liang Liang None Wonsun Paek
2 Earnings Management by Classification Shifting: Evidence from Japan Ying Hou
3 The Impact of Institutional Ownership on the Quality of Accounting Earnings: Evidence fromJapanese Listed Firms Mohammed Mazumder
4 Mispricing of deferral-entry accruals Wonsun Paek
C1 -English Session (Forum)
Accounting Issues C 1 CEO Compensation and Accounting Information based on Managerial Power Theory Teng-Shih Wang None Seng Jia-lang
2 Career Planning: To Make the Best of Working Experiences at Insurance Company to Family Business Takayoshi Ooto
3 Determinants of Intellectual Capital Performance in UAE Banks Magdi El-Bannany
D1 -English Session (Forum)
Accounting Issues D 1 The effects of conservatism on income-smoothing and earnings informativeness Ji, Ga Young None Shozo Yamazaki
2 Conservatism Making Chaotic Situation: An Easy Excuse for Big Bath Shu Inoue
3 Capitalism is Immoral Modern Slavery - Analyzing from Accounting's Point of View Yexin Gao
E1 -English Session (Forum)
Accounting Issues E 1 Does dividend policy affect the informativeness of income smoothing? Hong, Siwoon None Kenji Kometani
2 Japanese Unique Tradition of Listed Companies: Benefit Plan for Shareholders Ryosuke Kaneko
3 Deferred Tax Assets and Future Stock Returns Kenji Kometani
F1 -English Session (Forum)
Accounting Issues F 1 The accrual anomaly and interaction between accruals and cash flows Kang, Nara None Fumihiko Kimura
2 Independent Directors Functions of Japanese Companies and Its Implications for China Yuxin Tian
3 Professional Skepticism of CPAs Jianming Zhang
4 The Effect of Accounting Conservatism on Debt Cost Yoshitaka Oohashi
Parallel Sessions II
A2 English Session (Concurrent)
Topic Room No. Title Presenter Discussant Moderator
Corporate Social Responsibility A 1 Corporate Social Responsibility and Analysts’ Recommendations Chang Yuan Albert Tsang Albert Tsang
2 Information Quality of Corporate Social Responsibility Reports Albert Tsang Chang Yuan
3 Risk Disclosure, Risk Management, and Bank Value-at-Risk: International Study Tung-Chin Lee Hongren Huang
B2 Chinese Session (Concurrent)
Audit and Accounting Principle B 1 審計公費資訊揭露與公司治理對企業價值的影響 蕭翊卉 陳育成 鄭國枝
2 國際會計準則和美國一般公認會計原則 擇一適用新制之市場反應 邱以諾 傅鐘仁
3 建構繼續經營疑慮審計意見診斷模型 古芳綺 黃瓊瑤
C2 Chinese Session (Concurrent)
Accounting and Financing Issues C 1 VIX指數、風險值、買賣權未平倉量比率與買賣權成交量比率對台灣選擇權與期貨之研究 吳亞靜 周佩儀 周濟群
2 我國非營利組織所得稅補稅金額之影響因素 邱安安 單騰笙
3 企業退休金提撥率與盈餘管理 單騰笙 張森河
4 企業聲望價值攸關性之探討 洪湘鈺 周庭楷
D2 English Session (Forum)
Performance measurement D 1 Effective performance assessment by a fusion architecture Cheng-Yuan Hsu None Dominik Fischer
2 A cross-country study on the relationship between financial development and earnings management Tomoyasu Yamaguchi
3 Performance Measurement of audit software tools Dominik Fischer
E2 English Session (Forum)
Information System E 1 Critric Success Factor Using Email in a Company Daniel Tse None Chien-Hsing Wu
2 A Security Requirement Quality Measurement Model for Reducing E-Commerce Security Risk Sen-Tarng Lai
3 Cost Reduction of BOM and MRP System Using Information Flow Analysis: A Practical Case Study of High-Tech Company ChienHsing Wu
ChengHua Chen
4 Evaluating Quality of Concept Hierarchy According Measurement Metrics Yen-Chang Su
F2 Chinese Session (Forum)
Cloud and Information Technology F 1 個人資料保護管理制度之建構與實證研究-以公務機關為例 張益誠
None 陳育仁
2 在雲端運算架構下服務水準協議的概念 王世智
3 運用社會網絡技術分析企業社會責任資訊揭露程度之研究 吳柏毅
4 Effect of IT Professionals’ Communication Competence on Communication Effectiveness/
Ting LIE