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The 5th International Conference of
THE JAPANESE ACCOUNTING REVIEW

December 21, 2014

THE 5th INTERNATIONAL CONFERENCE

We are pleased to announce the 5th International Conference of The Japanese Accounting Review (TJAR) to be held on December 21, 2014 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Conference Program　

Time	Program
1:00 p.m. -	Big Conference Room (Main Building, 2nd Floor)
	Registration
1:50 p.m. -	Big Conference Room (Main Building, 2nd Floor)
	Opening Ceremony 　　　　　Hidetoshi YAMAJI, Kobe University, TJAR Editor in Chief 　　　　　Takashi KAMIHIGASHI, Director of Research Institute for Economics and Business Administration, Kobe University
2:00 - 3:20 p.m.	Big Conference Room (Main Building, 2nd Floor)
	Plenary Session
	Moderator Masumi NAKASHIMA, Chiba University of Commerce
2:00 p.m. -	Speaker Yong ZHANG, Hong Kong Polytechnic University
	Title The Efficiency of Internal Capital Markets and the Quality of Internal Accounting Information
2:40 p.m. -	Speaker Hitoshi TAKEHARA, Waseda University (Co-authors: Tai-Yuan CHEN, Zhaoyang GU, and Keiichi KUBOTA)
	Title Accrual Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan
3:20 - 3:40 p.m.	Coffee Break
3:40 - 5:55 p.m.	Big Conference Room (Main Building, 2nd Floor)
	Concurrent Session A
	Moderator Hitoshi TAKEHARA, Waseda University
3:40 p.m. -	Speaker Putu Agus ARDIANA, Udayana University
	Title The Role of External Audit in Improving Firm's Value: Case of Indonesia
4:10 p.m. -	Speaker Yingwen GUO, Nanjing University (Co-author: Lai Lan Phyllis MO)
	Title Audit Office Size and Audit Quality: The Influence of City-Level Industry Specialists and Audit Firm Tenure
4:40 - 4:55 p.m.	Coffee Break
4:55 p.m. -	Speaker Ming LIU, Hong Kong Baptist University
	Title Accounting Conservatism, Financial Constraints, and Corporate Investment
5:25 p.m. -	Speaker Masumi NAKASHIMA, Chiba University of Commerce (Co-author: David A. ZIEBART)
	Title Tone at the Top and Shifts in Earnings Management - Evidence from Japan
3:40 - 5:55 p.m.	Big Conference Room (Main Building, 3rd Floor)
	Concurrent Session B
	Moderator Keiichi KUBOTA, Chuo University
3:40 p.m. -	Speaker Yutaro MURAKAMI, Keio University (Co-author: Satoshi TAGUCHI)
	Title Tax Compliance with Strategic Auditors: An Experimental Study
4:10 p.m. -	Speaker Toshiaki WAKABAYASHI, Waseda University
	Title Identity, Incentive Contracts and Organizational Architecture
4:40 - 4:55 p.m.	Coffee Break
4:55 p.m. -	Speaker Tatsuyoshi MIYAKOSHI, Hosei University (Co-authors: Yoshihiko TSUKUDA and Junji SHIMADA)
	Title Measuring the Size of Market Inefficiency: Trading Systems and Price Bubbles
5:25 p.m. -	Speaker Tatsushi YAMAMOTO, Osaka University (Co-authors: Katsuhiko MURAMIYA and Takashi YAMASAKI)
	Title Stock Crash and R² around a Catastrophic Event: Evidence from the Great East Japan Earthquake
6:30 - 8:00 p.m.	Restaurant Sakura
	After Session

ON-LINE REGISTRATION

The last date for registration to attend the Conference is Friday, December 12th. The participants are kindly requested to register as soon as possible and preferably no later than this date. On-line registration can be made from the following address:
https://www.rieb.kobe-u.ac.jp/tjar/conference/5th/registration/registration.php

AFTER SESSION

The conference will be followed by a light meal reception between around 6:30 and 8:00pm. The event is free to attend but as numbers are limited places must be booked in advance.

ACCESS TO THE CONFERENCE VENUE

The 5th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Main Building (Graduate School/Faculty of Economics & Graduate School/School of Business Administration) in Rokkdai Campus. Please check the campus map for further details HERE.

• Information about accesses to the campus
  • From Kansai International Airport
  • From other main transportation terminals

ABOUT KOBE

For travel information on Kobe, please visit the following websites:

• Official Kobe Tourism Site - Feel KOBE

CONTACT ADDRESS

For further information, please contact :

• Professor Hidetoshi Yamaji
• The Japanese Accounting Review, Editor in chief
• Research Institute for Economics & Business Administration (RIEB)
• Kobe University, 2-1 Rokkodai, Nada, Kobe, 657-8501 JAPAN
• E-mail: yamaji@rieb.kobe-u.ac.jp
• Website: http://www.rieb.kobe-u.ac.jp/tjar/

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