SESSION 3(A): Financial Accounting-AI

19 Oct 2025
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 (UNISEL), Malaysia

INTERNATIONAL EVIDENCE ON THE RELATIONSHIP BETWEEN KEY AUDIT MATTERS AND GOING CONCERN OPINIONS

  • Anojan Vickneswaran, University of the Sunshine Coast, Australia
  • Ferdinand A Gul, University of the Sunshine Coast, Australia
  • Ratna Paudyal, University of the Sunshine Coast, Australia

TOP MANAGEMENT TEAM AND LITIGATION LOSS CONTINGENCY DISCLOSURES: EVIDENCE FROM TAIWAN

  • Yu-Fang Chu, National Taiwan University, Taiwan
  • Hsin-Yi Huang, National Cheng Kung University, Taiwan
  • Chen, Sin-Ru; National Cheng Kung University, Taiwan