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.

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

SCHEDULED SPEAKERS & TITLES

The detailed program will be announced shortly.

Scheduled Speakers & Titles *scheduled speakers are listed by their last names in alphabetical order.
Aurelius Aaron, The Hong Kong Polytechnic University "Mandatory Revenue Disaggregation and Voluntary Management Sales Forecasts: Evidence from ASC 606" Co-authors: Tracie Frost, Jeffrey Ng, and Tjomme Rusticus
Redhwan Ahmed Aldhamari, University Utara Malaysia [Online] "Corporate Social Responsibility and Audit Fees: The Advisory and Monitoring Roles of Board Female Directors" Co-authors: Redwan Alkebsee and Ahsan Habib
Yen-Cheng Chang, National Taiwan University "Disclosure Acquisition Costs, Volume Reactions, and Differential Interpretations—A Natural Experiment" Co-authors: Bokyung Park, Yu-Siang Su, and Kevin Tseng
Yangyang Chen, City University of Hong Kong "The Importance of Auditing Standards to Cross-listings: Evidence from the Implementation of the International Standards on Auditing" Co-authors: Xiaoqi Chen, Junqi Liu, and Min Zhang
Romal De Silva, Macquarie University [Online] "The Effect of Perceived Client Pressure, and Outcome Imprecision on Auditors' Fair Value Materiality Judgments" Co-authors: Chris Patel and Meiting Lu
Frendy, Nagoya University of Commerce and Business "Value Relevance and Determinants of Japanese Firms Conformance to the IFRS S2 Climate-Related Disclosures" Co-authors: Tomoki Oshika and Chika Saka
Md Ismail Haidar, The University of Texas Rio Grande Valley [Online] "The Link between Skilled Labor and Earnings Management"
Iman Harymawan, Universitas Airlangga "Auditors from Reputable Universities and Audit Quality" Co-authors: Adib Minanurohman, Khairul Anuar Kamarudin, and Mohammad Nasih
Noor Hashim, Lancaster University [Online] "Shareholders' Class Action Lawsiots: The Role of Analysts"
Desai Hrishikesh, Arkansas State University [Online] "AI-Driven Analysis of Accounting Subreddit Sentiments: Implications for Continuous Learning and Adaptive Expertise" Co-author: Nahida Islam
Lawrence Hsiao, National Taiwan University [Online] "The Predictive Content of Aggregate Sales Growth"
Kodai Ito, The University of Tokyo "How Does Delegated Main Bank Monitoring Substitute for Accounting Information in the Bond Market?" Co-author: Akinobu Shuto
Yile Anson Jiang, The University of Hong Kong "Mandatory Environmental Disclosure and Public Avoidance Behavior" Co-author: Baohua Xin
Ganesh Krishnamoorthy, Northeastern University "Corporate Governance and the Audit Process Revisited" Co-authors: Jeffrey Cohen, Maritta Peytcheva, and Arnie Wright
Yuho Kusaka, The University of Kitakyushu "Determinants and Consequences of Using an Auditor's Expert: Evidence from Japan" Co-author: Chiaki Kawabata
Polina Kuznetsova, The National Research University Higher School of Economics [Online] "Family Firms and Financial Performance: Evidence from Russia"
Oliver Zhen LI, National University of Singapore "Rudiments of Double Entry Bookkeeping in Ancient China’s Tax Administration – Evidence from Bamboo Slips from the Third Century" Co-authors: Min Chen and Li Huang
Zichao Li, University of Exeter [Online] "Does Digitalization Ameliorate Tax Administrations? Evidence from Corporate Tax Avoidance" Co-authors: Guanming He and Dongxiao Shen
Xuejiao Liu, University of International Business and Economics "Air Pollution, Auditors’ Negative Affective States, and Audit Quality" Co-authors: Li Li, Wenqi Pei, and Yifei Xia
Shirley Lu, Harvard Business School "Catalysts for Climate Solutions: Corporate Responses to Venture Capital Financing of Climate-Tech Startups" Co-authors: George Serafeim and Simon Xu
Yufei Lu, Central University of Finance and Economics [Online] "The Dark Side of Digital Transformation: The Case of Accounting Fraud Risk" Co-author: Kai Wu
Sangwook Nam, Northwestern University [Online] "Do Customer Disclosures Affect Suppliers’ Internal Capital Allocation Decisions?"
Rudresh Pandey, Oslo Metropolitan University [Online] "The Effects of ESG Reputation Risks and Investor Attention towards Sustainability on Earnings Management" Co-author: Marius Sikveland
Shu-Cing Peng, National Central University "Bridging the Gap: The Impact of Board-Management Commonality on Firm Value and Board Decision-Making Effectiveness"
Zilu Shan, University of Bristol "What do Institutional Investors Say on Auditors? Evidence from Voting Rationale on Auditor Ratification " Co-author: Xiaochi Ge
Dongxiao Shen, Durham University [Online] "Does Superstition Deter Earnings Management?" Co-authors: Guanming He and Michael Guo
Michael Shen, National University of Singapore "Profits Lost in the Haze: Evidence from Wildfire Smoke" Co-authors: Jing Kong and Harlow Loch
Jewon Shin, Pennsylvania State University [Online] "Mandatory Disclosure and ESG Initiative: Evidence from the Smaller Reporting Company Rule"
Nobrys Suhardianto, Universitas Airlangga "Does Sustainability Assurance Practive Mitigates Greenwashing?" Co-authors: Aria Farahmita, Abu Hanifa Md. Noman Alam, and Senny Harindahyani
Hanwen Sun, University of Bath "That One Hundred Shares Matter: Investor Protection and Corporate Misconduct" Co-authors: Kenjing Chien, Qingqing Wan, and Guochao Yang
Yuriko Takahashi, Hitotsubashi University "How Are Competitor and Competition Types Related to Disclosure Content?: Evidence from Segment-Level Disclosure in Japanese Firms"
Qin Tan, City University of Hong Kong "Does U.S. Immigration Policy Facilitate Financial Misconduct?" Co-authors: Nemit Shroff, Ruiting Dai, and Xuanjun Dong
Feng Tian, Hong Kong Polytechnic University "On the Tower of Babel: Borrower-Lender Financial Management System Similarity and Debt Contracting" Co-authors: Lipimg Huang, Ning Jia, and Liangiang Jiang
Haowen Tian, Northwestern Polytechnical University "AI Enhancements in Supply Chain Management and Trade Credit Financing: An Empirical Study Using Textual Analysis"
Lihn Tran Dieu, University Paris Saclay "Determinants of Mutual Funds' Carbon Footprint"
Kevin Tseng, Chinese University of Hong Kong "ESG Disclosure Mandate and Holdup in Innovation" Co-autor: Irene Zhong
Takefumi Ueno, University of Shizuoka "The Solvency II Framework: Causal Effects on Risk and Liquidity" Co-autors: Cameron Ellis and Stefam Veith
Xinyi Wang, University of International Business and Economics [Online] "Seeing is Believing? Live Streaming in Online Communication with Retail Investors" Co-author: Ping Jiang
Yanren Xiong, Business School of Nanjing University "How Do the New Generation of Executives Born in the 1980s Influence Capital Structure Decisions?: From the Perspective of Educational Reform of Accounting" Co-author: Zhizhong Huang
Jingxuan Yang, Hitotsubashi University "Can Firms Benefit from Supply Chain Finance? An Empirical Evidence Based on Dynamic Adjustment of Capital Structure"
Yue Yang, Hitotsubashi University "Are Family Firms Charged Less Than Non-Family Firms by Auditors? -The Evidence in Japan Based on All Listed Firms-"
Baiqiao Yin, Kyoto University "The Impact of Corporate Structure Changes on Earnings Management: Evidence from Japan"
Bangxing Yu, City University of Macau "Disclosing Internal Investigations: Early Empirical Evidence" Co-authors: Janja Brendel and Ying Cao
Enshuai Yu, Boston College [Online] "Capital Gains Taxes and IPOs: The Value of Stock as Acquisition Currency"
Min-Teh Yu, Providence University and National Tsing Hua University "How Does Managerial Overconfidence Affect Corporate Pension Plan Management?" Co-authors: Helen Choy and James Juichia Lin
Zhige Yu, Xiamen University "Corporate Communications with Politicians: Evidence from the STOCK Act" Co-author: Youan Wang
Tao Zeng, Wilfrid Laurier University [Online] "Is Country-by-Country Reporting Effective? Evidence from the Canadian Banking Sector"
Shuran Zhang, Hong Kong Polytechnic University "Learning from Competitors' Stock Prices When Learning from Hiring their Employees is Constrained"
Yinglei Zhang, The Chinese University of Hong Kong "The Information Content of Impairment Reversals" Co-authors: Peng-Chia Chiu, Wenyi Dong, and Zili Zhuang
Zili Zhuang, The Chinese University of Hong Kong "The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments"

Lunch

Please be reminded that no lunch service will be provided. There is one university canteen open from 11:00-13:30 at the Rokko 1st Campus. The school shops will be closed due to the holiday season and there are no shops nearby, so please be minded of that.

AFTER SESSION

The conference will be followed by a light meal reception. 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