34th Asian-Pacific Conference Program

Welcoming Remarks: Tatyana Ryabova, California State University, Fresno, U.S.A. Davood Askarany, University of Auckland, New Zealand

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

Accounting Research Now and in the Future

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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