The 15th TJAR Conference

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The 15th International Conference of
THE JAPANESE ACCOUNTING REVIEW
December 21, 2024
Jointly supported by RIEB Seminar

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THE 15th INTERNATIONAL CONFERENCE

We are pleased to announce the 15th Interanational Conference of The Japanese Accounting Review (TJAR) to be held IN-PERSON and VIRTUALLY on December 21, 2024 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No Registration fee will be charged.

CONFERENCE PROGRAM

You can see the online program and in-person program here.
You can also download the conference programs below.
Program- Online Sessions.
Program- In-Person Sessions.
*The last speaker will also act as the session moderator.

CONFERENCE PAPERS and ZOOM LINK

Please download conference papers here and you will also see the Zoom Link to attend the online sessions
(Please note only the registered participants and attendees receive the ID and password to access this page to download the papers.)

ONLINE REGISTRATION

The participants and attendees are kindly requested to register as soon as possible, no later than Thursday, December 12. Online registration can be made on the following link:
https://www.rieb.kobe-u.ac.jp/tjar/conference/registration_form/index.php

LUNCH CHOICES

Please be reminded that no lunch service will be provided. There is one university canteen is open from 11:00-13:30 at the Rokko 1st Campus. The school shops will be closed due to the holiday season. If you bring your own lunch, there will be break room with coffee / tea for participants at the coference venue, where you can have your own lunch.

PROGRAM - Online Sessions (Japan Standard Time)

Time	Program
9:00 - 9:10	Opening Remarks
	Laixun Zhao, TJAR Managing Editor, Kobe University Shigeto Kitano, Director of Research Institute for Economics and Business Administration, Kobe University
9:10 - 10:50	Session 1
Moderator	Lawrence Hsiao National Taiwan University
	Speaker	Title
	Sangwook Nam Northwestern University	Do Customer Disclosures Affect Suppliers' Internal Capital Allocation Decisions?
	Md Ismail Haidar The University of Texas Rio Grande Valley	The Link between Skilled Labor and Earnings Management
	Tao Zeng Wilfrid Laurier University	Is Country-by-Country Reporting Effective? Evidence from the Canadian Banking Sector
	Lawrence Hsiao National Taiwan University	The Predictive Content of Aggregate Sales Growth
10:50 - 11:00	Break
11:00 - 12:40	Session 2
Moderator	Desai Hrishikesh Arkansas State University
	Speaker	Title
	Yufei Lu Central University of Finance and Economics (Co-author: Kai Wu)	The Dark Side of Digital Transformation: The Case of Accounting Fraud Risk
	Enshuai Yu Boston College	Capital Gains Taxes and Acquisition-Motivated IPOs: The Value of Stock as Acquisition Currency
	Xinyi Wang University of International Business and Economics (Co-author: Ping Jiang)	Seeing is Believing? Live Streaming in Online Communication with Retail Investors
	Desai Hrishikesh Arkansas State University (Co-author: Nahida Islam)	AI-Driven Analysis of Accounting Subreddit Sentiments: Implications for Continuous Learning and Adaptive Expertise
12:40 - 13:00	Break
13:00 - 14:15	Session 3
Moderator	Bip Thapa Marymount University
	Speaker	Title
	Romal De Silva Macquarie University (Co-authors: Chris Patel and Meiting Lu)	The Effect of Perceived Client Pressure, and Outcome Imprecision on Auditors' Fair Value Materiality Judgments
	Redhwan Ahmed Aldhamari Universiti Utara Malaysia (Co-authors: Redwan Alkebsee and Ahsan Habib)	Corporate Social Responsibility and Audit Fees: The Advisory and Monitoring Roles of Board Female Directors
	Bip Thapa Marymount University (Co-authors: Noor Hashim and Nathan Green)	Shareholders' Class Action Lawsuits: The Role of Analysts
14:15 - 14:25	Break
14:25 - 16:05	Session 4
Moderator	Zhichao Li University of Exeter
	Speaker	Title
	Polina Kuznetsova The National Research University Higher School of Economics	Family Firms and Financial Performance: Evidence from Russia
	Dongxiao Shen Durham University (Co-authors: Guanming He and Michael Guo)	Does Superstition Deter Earnings Management?
	Rudresh Pandey Oslo Metropolitan University (Co-author: Marius Sikveland)	The Effects of ESG Reputation Risks and Investor Attention towards Sustainability on Earnings Management
	Zhichao Li University of Exeter (Co-authors: Guanming He and Dongxiao Shen)	Does Digitalization Ameliorate Tax Administrations? Evidence from Corporate Tax Avoidance

PROGRAM - In-Person Sessions (Japan Standard Time)

• The Registration for the In-Person Sessions will start at 8:30am.

Time	Program
9:00 - 9:10	Opening Remarks (*Presentation Hall)
	Laixun Zhao, TJAR Managing Editor, Kobe University Shigeto Kitano, Director of Research Institute for Economics and Business Administration, Kobe University
9:10 - 10:40	Presentation Hall	Room 303	Room 304
	Concurrent Session A	Concurrent Session B	Concurrent Session C
Moderator	Min-Teh Yu National Tsing Hua University	Haowen Tian Northwestern Polytechinical University	Feng Tian The Hong Kong Polytechnic Unviersity
Speaker	Zhige Yu Xiamen University (Co-author: Youan Wang)	Jingxuan Yang Hitotsubashi University	Takefumi Ueno University of Shizuoka (Co-authoers: Cameron Ellis and Steam Veith)
Title	Corporate Communications with Politicians: Evidence from the STOCK Act	Can Firms Benefit from Supply Chain Finance? An Empirical Evidence Based on Dynamic Adjustment of Capital Structure	The Solvency II Framework: Causal Effects on Risk and Liquidity
Speaker	Aurelius Aaron The Hong Kong Polytechnic University (Co-authors: Tracie Frost, Jeffrey Ng, and Tjomme Rusticus)	Yanren Xiong Nanjing University (Co-author: Zhizhong Huang)	Kodai Ito The University of Tokyo (Co-author: Akinobu Shuto)
Title	Mandatory Revenue Disaggregation and Voluntary Management Sales Forecasts: Evidence from ASC 606	How Do the New Generation of Executives Born in the 1980s Influence Capital Structure Decisions?: From the Perspective of Educational Reform of Accounting	How Does Delegated Main Bank Monitoring Substitute for Accounting Information in the Bond Market?
Speaker	Min-Teh Yu National Tsing Hua University (Co-authors: Helen Choy and James Juichia Lin)	Haowen Tian Northwestern Polytechnical University	Feng Tian The Hong Kong Polytechnic University (Co-authors: Lipimg Huang, Ning Jia, Liangliang Jiang, Zhiming Ma and Sean Xin Xu)
Title	How Does Managerial Overconfidence Affect Corporate Pension Plan Management?	AI Enhancements in Supply Chain Management and Trade Credit Financing: An Empirical Study Using Textual Analysis	On the Tower of Babel: Borrower-Lender Financial Management System Similarity and Debt Contracting
10:40 - 11:00	Break
11:00 - 12:30	Presentation Hall	Room 303	Room 304
	Concurrent Session D	Concurrent Session E	Concurrent Session F
Moderator	Ganesh Krishnamoorthy Northeastern University	Yen-Cheng Chang National Taiwan University	Kevin Tseng The Chinese University of Hong Kong
Speaker	Yuho Kusaka The University of Kitakyushu (Co-author: Chiaki Kawabata)	Bangxing Yu City University of Macau (Co-authors: Janja Brendel and Ying Cao)	Jewon Shin The Pennsylvania State University
Title	Determinants and Consequences of Using an Auditor's Expert: Evidence from Japan	Disclosing Internal Investigations: Early Empirical Evidence	Mandatory Disclosure and ESG Initiative: Evidence from the Smaller Reporting Company Rule
Speaker	Yangyang Chen City University of Hong Kong (Co-authors: Xiaoqi Chen, Junqi Liu, and Min Zhang)	Yuriko Takahashi Hitotsubashi University	Frendy Nagoya University of Commerce and Business (Co-authors: Tomoki Oshika and Chika Saka)
Title	The Importance of Auditing Standards to Cross-listings: Evidence from the Implementation of the International Standards on Auditing	How Are Competitor and Competition Types Related to Disclosure Content?: Evidence from Segment-Level Disclosure in Japanese Firms	Value Relevance and Determinants of Japanese Firms Conformance to the IFRS S2 Climate-Related Disclosures
Speaker	Ganesh Krishnamoorthy Northeastern University (Co-authors: Jeffrey Cohen, Marietta Peytcheva, and Arnie Wright)	Yen-Cheng Chang National Taiwan University	Kevin Tseng The Chinese University of Hong Kong (Co-authos: Irene Zhong)
Title	Corporate Governance and the Audit Process Revisited	Disclosure Acquisition Costs, Volume Reactions, and Differential Interpretations — A Natural Experiment	ESG Disclosure Mandate and Holdup in Innovation
12:30 - 13:30	Lunch Break
13:30 - 15:00	Presentation Hall	Room 303	Room 304
	Concurrent Session G	Concurrent Session H	Concurrent Session I
Moderator	Zilu Shan University of Bristol	Yinglei Zhang The Chinese University of Hong Kong	Yile Anson Jiang The University of Hong Kong
Speaker	Novrys Suhardianto Universitas Airlangga (Co-authors: Abu Hanifa Md. Noman Alam, and Senny Harindahyani)	Hanwen Sun University of Bath (Co-authors: Kejing Chen, Qingqing Wan and Guochao Yang)	Linh Tran Dieu Université Paris-Saclay
Title	Does Sustainability Assurance Practice Mitigates Greenwashing?	That One Hundred Shares Matter: Investor Protection and Corporate Misconduct	Determinants of Mutual Funds' Carbon Footprint
Speaker	Yue Yang Hitotsubashi University	Baiqiao Yin Kyoto University	Shirley Lu Harvard University (Co-authors: George Serafeim and Simon Xu)
Title	Are Family Firms Charged Less Than Non-Family Firms by Auditors? -The Evidence in Japan Based on All Listed Firms-	The Impact of Corporate Structure Changes on Earnings Management: Evidence from Japan	Catalysts for Climate Solutions: Corporate Responses to Venture Capital Financing of Climate-Tech Startups
Speaker	Zilu Shan University of Bristol (Co-author: Xiaochi Ge)	Yinglei Zhang The Chinese University of Hong Kong (Co-authors: Peng-Chia Chiu, Wenyi Dong, and Zili Zhuang)	Yile Anson Jiang The University of Hong Kong (Co-author: Baohua Xin)
Title	What Do Institutional Investors Say on Auditors? Evidence from Voting Rationale on Auditor Ratification	The Information Content of Impairment Reversals	Mandatory Environmental Disclosure and Public Avoidance Behavior
15:00 - 15:30	Break
15:30 - 17:00	Presentation Hall		Room 304
	Concurrent Session J		Concurrent Session K
Moderator	Michael Shen National University of Singapore		Shu-Cing Peng National Central University
Speaker	Iman Harymawan Universitas Airlangga (Co-authors: Adib Minanurohman, Khairul Anuar Kamarudin, and Mohammad Nasih)		Shuran Zhang The Hong Kong Polytechnic University
Title	Auditors from Reputable Universities and Audit Quality		Learning from Competitors' Stock Prices When Learning from Hiring their Employees is Constrained
Speaker	Xuejiao Liu University of International Business and Economics (Co-authors: Li Li, Wenqi Pei, and Yifei Xia)		Shu-Cing Peng National Central University
Title	Air Pollution, Auditors' Negative Affective States, and Audit Quality		Bridging the Gap: The Impact of Board-Management Commonality on Firm Value and Board Decision-Making Effectiveness
Speaker	Michael Shen National University of Singapore (Co-authors: Jing Kong and Harlow Loch)
Title	Profits Lost in the Haze: Evidence from Wildfire Smoke
17:10 -	After Session (Room 303)

AFTER SESSION

The conference will be followed by a light meal reception between around 5:10 and 6:00pm. The reception is free to attend and no booking is required.

ACCESS TO THE CONFERENCE VENUE

The 15th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Frontier Building (the 3rd Floor) located in Rokkodai Campus, the building indicated as No. 29 on the Rokkodai 1st Campus Map.

Information about accesses to the campus

• From Kansai International Airport or other main transportation terminals

ABOUT KOBE

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

• Official Kobe Tourism Site - Feel KOBE