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The 12th International Conference of

THE JAPANESE ACCOUNTING REVIEW

Jointly supported by RIEB Seminar

November 6, 2021

 

Kobe University is celebrating the 120th anniversary in 2022.

THE 12th INTERNATIONAL CONFERENCE

We are pleased to announce the 12th international conference of The Japanese Accounting Review (TJAR) to be held on November 6, 2021 online.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Download the PDF Conference Program here.pdf

CONFERENCE PAPERS & ZOOM LINKS

Please download conference papers here and you will also see the Zoom links to attend the conference. Zoom Links will be updated around November 3 on the Conference Papers download page.
(Please note only the registered participants and attendees receive the ID and password to access this page to download the papers/abstracts. )

PROGRAM

Time Program
9:00 a.m. - Opening Ceremony (Zoom 1)
  Laixun Zhao, Kobe University, TJAR Managing Editor
Tamotsu Nakamura, Executive Vice President, Kobe University
Nobuyoshi Yamori, Director of Research Institute for
Economics and Business Administration, Kobe University
9:15 – 10:50 a.m. Zoom 1: Session 1 Zoom 2: Session 2
Moderator Ryosuke Fujitani, Tokyo Keizai University James Routledge, Hitotsubashi University
Speaker
Hrishikesh Desai, Arkansas State University
Jamie Tong, The University of Queensland
(Co-authors: Ru Chen and Frank Zhang)
Title
Partner Selection as a Control Mechanism in Inter-organizational Relationships: A Review
Are Costs Stickier When the Future is Nearer?
Speaker
Zhilu Lin, Clarkson University
(Co-authors: Sean Cao, Jack He, and Shaun Ren)
Kai Wu, Central University of Finance and Economics
(Co-author: Ke Shi)
Title
Diffusers of Entrepreneurship
Relative Performance Evaluation and Corporate Tax Avoidance
Speaker  
Jingjing Xia, City University of Hong Kong
Title
Reader Beware: Narrowly Beating Analyst Forecasts and Journalists' Co-coverage Choices in Earnings-Related News Articles
Updated on October 22
10:50 - 11:05 a.m. Break
11:05-12:40 p.m. Zoom 1: Session 3 Zoom 2: Session 4
Moderator Ryosuke Fujitani, Tokyo Keizai University James Routledge, Hitotsubashi University
Speaker
Felix Zhiyu Feng, University of Washington
(Co-authors: Wenyu Wang and Yufeng Wu)
Tracy H. Y. Yeung, City University of Hong Kong
(Co-author: Raymond M.K. Wong)
Title
Looking the Other Way: The Screening Role of (Weak) Internal Monitoring
Relative Societal Trust and Multinational Group Audits
Speaker
Sa-Pyung Shin, National University of Singapore
(Co-authors: Akash Chattopadhyay and Charles C.Y. Wang)
Hamed M. Mohammad, Prince Sattam Bin Abdulaziz University
Title
Simplifying Business Group Structures: Value and Governance Implications for Korean Chaebols
Internal Audit Activities Related to Risk Culture and Their Implications for Organisational Learning about Risks
Speaker
Szu-fan Chen, The Hong Kong University of Science and Technology
(Co-author: Chao Jin)
James Routledge, Hitostubashi University
(Co-author: Pamela Kent)
Title
The Unintended Effect of Shareholder Litigation on Executive Compensation
Partner Audit Style Self-Contagion: Australian Evidence
12:40 - 1:30 p.m. Lunch Break
1:30 – 3:05p.m. Zoom 1: Session 5 Zoom 2: Session 6
Moderator Koji Ota, Kansai University Junjian Gu, University of Tsukuba
Speaker
Hitoshi Iwasaki, National University of Singapore
(Co-authors: Ying Chen, Allen H. Huang, and Hui Wang)
Peter Truc Do, The University of Queensland
Title
Neural Network Translated into Bag-of-Words: Lexicon of Attentions
Updated on October 26
The Impact of Workforce Health on Earnings Quality
Speaker
Weihuan Zhai, The Hong Kong Polytechnic University
(Co-authors: James Ohlson and Erik Johannesson)
Xiaoli Jia, The Hong Kong Polytechnic University
(Co-authors: Aurelius Aaron and Jeffrey Ng)
Title
The Explanatory Power of Explanatory Variables
Investing Better by Learning from Peers' Investment Plans
Updated on October 15
Speaker
Hui Wang, The Hong Kong University of Science and Technology
(Co-authors: Allen Huang and Yi Yang)
Junjian Gu, University of Tsukuba
Title
FinBERT- A Deep Learning Approach to Extracting Textual Information
Hypermetropic R&D Investment and Operational Performance
3:05 – 3:20 p.m. Break
3:20 - 4:55 p.m. Zoom 1: Session 7 Zoom 2: Session 8
Moderator Koji Ota, Kansai University Junjian Gu, University of Tsukuba
Speaker
Zhichao Li, Durham University
(Co-authors: Guanming He and Richard Slack)
Thoi Sinh Mai, Hanken School of Economics
(Co-authors: Gonul Colak, Mansoor Afzali, and Pavel Savor)
Title
Does Real Earnings Management Adversely Affect Analyst Coverage and Forecasts?
Management Guidance and Monetary Policy Transmission in the Eurozone
Speaker
Junko Jinushi, Hitotsubashi University
Stefan Anchev, BI Norwegian Business School
(Co-authors: Jörgen Hellström and Rickard Olsson)
Title
Post-Earnings Announcement Drift and Ownership Structure in the Japanese Stock Market of the 21st Century
Firm Disclosure and Individual and Institutional Investors
Speaker
Nikhil Vidhani, Indian Institute of Management
Guanming He, Durham University
(Co-author: Helen Ren)
Title
Trading Volume and Dispersion of Signals
Derivative Disclosures and Managerial Opportunism

CONTACT ADDRESS

For further information, please contact :

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

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