34th Asian-Pacific Conference
Key Dates and Reminders
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Submission Deadline: Extended to June 16, 2025
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If you are interested in submitting a paper after the deadline, please email the paper to alip@csufresno.edu and shenderson@csufresno.edu. Late submissions will be reviewed and considered on a case-by-case basis.
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Registration Deadline: August 15
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Conference Dates: October 17–19
The Asian-Pacific Conference on International Accounting Issues invites academics and PhD students to participate in the 34th Asian-Pacific Conference on International Accounting Issues on October 17-19, 2025 in Auckland, New Zealand.
The conference’s theme is ‘AI and the Future of Financial Reporting’. The conference will provide an important forum for the interaction of different ideas and information between academicians and practitioners, to enhance the understanding of international accounting and business issues in various countries.
Submissions for the conference must be received by May 16, 2025. Notification of the decision will be made by June 30, 2025.
NOTE: Due to several requests, the paper submission deadline has been extended to June 16th!
PROGRAM
Day 1
17 Oct 2025
Day 2
18 Oct 2025
Day 3
19 Oct 2025
4:00pm - 6:00pm
Regratta Room D, Pullman Hotel
5:00pm - 6:00pm
Board Room, Pullman Hotel
6:00pm - 8:00pm
Regatta Room, Pullman Hotel
Welcome Reception
Welcoming Remarks: Tatyana Ryabova, California State University, Fresno, U.S.A. Davood Askarany, University of Auckland, New Zealand
8:30am - 12:00pm
Event Center Foyer
8:45am - 10:15am
OGGB 4
Opening Ceremony
Master of Ceremonies: Tatyana Ryabova, Vice-Chair, Asian-Pacific Conference on International Accounting Issues, California State University, Fresno, U.S.A. Welcoming Remarks: Ali Peyvandi, Conference Chairman, Asian-Pacific Conference on International Accounting Issues, U.S.A.... Read More
8:45am - 10:15am
OGGB4
Plenary Session
Accounting Research Now and in the Future
10:15am - 10:30am
COFFEE BREAK
10:30 - 12:00
Case Room 1
SESSION 1(A): Corporate Governance/Social accountability
Moderator: Susela Devi K. Suppiah, Sunway University, Malaysia ENHANCING ANTICORRUPTION TRANSPARENCY THROUGH BOARD GENDER DIVERSITY: EVIDENCE FROM THE ASIA-PACIFIC REGION Zuni Barokah, Universitas Gadjah Mada, Indonesia Evy Rahman Utami, Universitas... Read More
10:30am - 12:00pm
Case Room 4
SESSION 1(D): Accounting Education-AI
Moderator: Daniel Shim, California State University, Channel Islands, U.S.A MENTAL WELL-BEING AND ACADEMIC SUCCESS AMONG ACCOUNTING STUDENTS: INSIGHTS FROM A DUAL CONTINUA PERSPECTIVE Idham Rocklen, Massey University, New Zealand Lin... Read More
10:30am - 12:00pm
Case Room 3
SESSION 1(C): Auditing Issues
Moderator: Cindy Yoshiko Shirata, Ibaraki University, Japan AUDIT DATA ANALYTICS AS A RELATIONAL ENABLER: UNDERSTANDING THE ROLE OF ADA IN INTERNAL-EXTERNAL AUDITOR COOPERATION IN THE DIGITAL AUDIT LANDSCAPE OF SAUDI... Read More
10:30am - 12:00pm
Case Room 2
SESSION 1(B): Managerial Performance/Managerial Accounting Issues
Moderator: Tony van Zijl, Victoria University of Wellington, New Zealand COMPENSATION CONTRACTS IN JAPANESE FIRMS: DETERMINANTS AND THEIR RELATIONSHIP WITH COMPENSATION LEVELS Seokjin Oh, Hitotsubashi University, Japan VALUE-KILLERS, STRATEGIC RISK... Read More
12:00 - 13:30
LUNCHEON
13:30 - 15:00
Case Room 1
SESSION 2(A): Auditing Issues
Moderator: Simon Ho, The Hang Seng University of Hong Kong, Hong Kong COSTS AND BENEFITS OF PROFESSIONAL SKEPTICISM: A SIMULATION ANALYSIS Ashutosh Deshmukh, Pennsylvania State University, Erie, USA AUDITEE MERGERS,... Read More
13:30 - 15:00
Case Room 2
SESSION 2(B): Earnings Management
Moderator: Rishma Vedd, California State University, Northridge, U.S.A RANDOMIZED INSPECTION AND ACCOUNTING INFORMATION QUALITY: A TEMPORARY VICTORY IN THE “CAT-AND-MOUSE GAME” Yucheng Huang, University of Macau, China Kang Wang, Changjiang... Read More
13:30 - 15:00
Case Room 3
SESSION 2(C): Financial Reporting-IFRS
Moderator: Cindy Yoshiko Shirata, Ibaraki University, Japan “MAGIC CIRCLE” OF POINT ECONOSPHERE: HEALTH AND SOCIAL VALUE OF WALK-TO-EARN “POI-KATSU” APPS Hiroshi Yamaguchi, Komazawa University, Japan THE RELATIONSHIP BETWEEN HUMAN CAPITAL... Read More
13:30 - 15:00
Case Room 4
SESSION 2(D): Capital Marketing/ Environmental Issues
Moderator: Ali Peyvandi, Conference Chairman, Asian-Pacific Conference on International Accounting Issues, U.S.A. ARE INVESTORS DEAF TO WOMEN CEOS? GENDER BIASES IN FINANCIAL INFORMATION ATTENTION Deni Cikurel, DePaul University, United States... Read More
15:00 - 15:30
COFFEE BREAK
18:15 - 19:00
PRE-COCKTAIL RECEPTION
19:00 - 22:00
GALA DINNER
9:00 - 10:30
Case Room 1
SESSION 3(A): Financial Accounting-AI
Moderator: Keitha Dunstan, Bond University, Australia LEVERAGING TECHNOLOGICAL ADVANCES IN ACCOUNTING FIRM HUMAN CAPITAL COMPOSITION AND MANAGEMENT: IMPLICATIONS AND FRAMEWORK Freida Ayodele, Monash University Malaysia, Malaysia Susela Devi, Universiti Selangor... Read More
9:00 - 10:30
Case Room 2
SESSION 3(B): Auditing Issues
Moderator: Rishma Vedd, California State University, Northridge, U.S.A. DETECTING GREENWASHING THROUGH INFORMATION AVOIDANCE AND AI AUDITING: AN EMPIRICAL STUDY Jack Huang, National Chung Cheng University, Taiwan Sherry Huang, Jacksoft Commerce... Read More
9:00 - 10:30
Case Room 3
SESSION 3(C): Capital Market/ Environmental Issues
Moderator: Davood Askarany, University of Auckland, New Zealand CLIMATE-RELATED RISK, SUSTAINABILITY AND PATHWAY TO NET ZERO EMISSIONS IN 2050 FOR THE AIRLINE INDUSTRY Svetlana Vlady, Brooklyn College, The City University... Read More
9:00 - 10:30
Case Room 4
SESSION 3(D): Capital Market/Corporate Performance
Moderator: Daniel Shim, California State University, Channel Islands, U.S.A INTERNATIONAL-CONSENSUS BASED APPLICATION OF COST-SHARING ARRANGEMENTS IN THE AI PLATFORM ERA Tomita Aki, Toyo University, Japan DO FREEDOM OF INFORMATION LAWS... Read More
10:30 - 10:45
COFFEE BREAK
10:45 - 12:15
Case Room 1
SESSION 4(A): Taxation Issues
Moderator: Cindy Yoshiko Shirata, Ibaraki University, Japan EMPIRICAL ANALYSIS OF THE IMPACT OF TAX INCENTIVES FOR WAGE INCREASES ON CORPORATE BEHAVIOR: EVIDENCE FROM JAPAN Haruka Amma, Kobe University, Japan TAX... Read More
10:45 - 12:15
Case Room 2
SESSION 4(B): Financial Accounting
Moderator: Tatyana Ryabova, California State University, Fresno, U.S.A. WORKING CAPITAL PATTERN ALPHA AND RELATIVE MARKET POWER: EVIDENCE FROM JAPAN Jingxuan Yang, School of Business Administration, Hitotsubashi University, Japan THE IMPACT... Read More
10:45 - 12:15
Case Room 3
SESSION 4(C): Capital Market/Management Performances
Moderator: Takao Nomaguchi, Chuo University, Japan INVESTOR REACTIONS TO THE CEO’S GENDER: IMPLICATIONS FOR FINANCIAL INFORMATION PROCESSING Deni Cikurel, DePaul University, United States Kirsten Fanning, DePaul University, United States Bright... Read More
12:15 - 13:15
LUNCHEON
13:30 - 15:00
Case Room 1
SESSION 5(A): Accounting Education-AI
Moderator: Ali Peyvandi, California State University, Fresno, U.S.A EXPLORING THE INFLUENCE OF INTERNSHIP EXPERIENCE IN ACCOUNTING FIRM ON CAREER CHOICE Dewi Fatmawati, Universitas Gadjah Mada, Indonesia Alvin Lukas, Universitas Gadjah... Read More
13:30 - 15:00
Case Room 2
SESSION 5(B): Financial Accounting
Moderator: Tatyana Ryabova, California State University, Fresno, U.S.A. DOES SIMULTANEOUS IFRS CONVERGENCE AND ADOPTION ENHANCE FINANCIAL STATEMENT COMPARABILITY? EVIDENCE FROM JAPAN Hiromi Wakabayashi, Kwansei Gakuin University, Japan Kazuhisa Otogawa, Kobe... Read More
13:30 - 15:00
Case Room 3
SESSION 5(C): Capital Market
Moderator: Davood Askarany, University of Auckland, New Zealand THE RELATIONSHIP BETWEEN MANAGEMENT, LEADERSHIP, AND STOCK PERFORMANCE: A TEXT ANALYSIS OF INTEGRATED REPORTS OF JAPANESE REGIONAL BANKS Noriaki Oku, Tokyo International... Read More
13:30 - 15:00
Case Room 4
SESSION 5(D): Financial Accounting/Social Responsibility
Moderator: Rishma Vedd, California State University, Northridge, U.S.A. AUDITORS FROM REPUTABLE UNIVERSITIES AND AUDIT QUALITY Imran Haider, Curtin University, Australia Iman Harymawan, Airlangga University, Indonesia Adib Minanurohman, Airlangga University, Indonesia... Read More