The 16th TJAR Conference

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THE 16th INTERNATIONAL CONFERENCE

We are pleased to announce the Call for Submissions for the 16th international conference of The Japanese Accounting Review (TJAR) to be held IN-PERSON and VIRTUALLY on November 29, 2025 at Rokkodai Campus of Kobe University in Japan. The conference committee invites accounting researchers from around the globe to submit interesting and innovative papers. Areas of coverage include, but are not limited to: Financial Accounting and Reporting, Taxation, Auditing, Management Accounting, International Accounting, Accounting History, and Accounting Education.

ONLINE REGISTRATION

The participants and attendees are kindly requested to register as soon as possible, no later than Thursday, November 13. 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.
Ajanthan Alagathurai, Griffith University [Online] "Integrated Reporting Readability and the Cost of Debt: A Cross-Country Study"
Gil S. Bae, Korea University "Within-Audit Firm Monitoring and Audit Quality: The Effect of Engagement Quality Reviews on Audit Adjustments"
Batjargal Bolor-Erdene, Korea Accounting Research Institute "Persistence of Asset Impairment Losses and  its Predictability of Future Operating Performance" Co-authors: Hyungjin Cho and Haewon Moon
Changyi Chen, Shanghai University of Finance and Economics "Social Media Network Structure and Stock Market Reactions to Buy Recommendations Issued by Social Media Analysts"
Travis Chow, University of Hong Kong "Navigating the TCJA: The Unintended Impact of the FDII Deduction on U.S. Firms’ International Trade Patterns" Co-authors: Edward Maydew, Guoman She, and Xuanpu Lin
Ting Dai, Hong Kong University of Science and Technology [Online] "Common Lender Monitoring and Supply Contract Design"
Mengqiao Du, National University of Singapore "Corporate Governance in Global Supply Chains: Evidence from Gender Quotas" Co-author: Minjia Li
Jing Fang, University of Central Arkansas "Stock Liquidity and Accruals-Based Earnings Management: The Three Views" Co-author: Zhuo Cheng
Yunyang Gu, Chinese University of Hong Kong, Shenzhen "MiFID II and Voluntary Disclosure : Evidence from New Data" Co-authors: Rui Shen and Y. Julia Yu
Zihan Guo, Peking University [Online] "Crowdsourced Employee Reviews and Municipal Finance" Co-authors: Shushu Jiang and Zhiming Ma
Hoon Ha, The State University of New York, Brockport [Online] "Audit Partner Social Media Oversharing and Audit Quality: Evidence from LinkedIn"
Guanming He, Durham University [Online] "Identifying Financial Statement Frauds via Machine Learning: A Comparative Analysis Based on Chinese Listed Companies" Co-author: Yue Chen
Eddie Hsiao, University of Memphis [Online] "Abnormal Audit Fees: Cause of Impaired Audit Quality or Consequence of Unobserved Factors? Evidence from Robust Measures and Causal Analyses"
Lawrence Hsiao, National Taiwan University [Online] "Visualizing Earnings to Predict Post-Earnings Announcement Drift: A Deep Learning Approach" Co-authors: Paul Hribar and Jon A. Garfinkel
Jianing Jiang, Shanghai Jiao Tong University "Accounting Expertise in Healthcare" Co-authors: Shushu Jiang and Michael Shen
Jaekon Jung, University of Hawai'i at Manoa [Online] "Do Auditors Care About Clients' Nonpublic Investigation by SEC?" Co-author: Jian Zhou
Minjae Koo, Korea University Business School "Decipher Market Responses to Climate TRACE Emission Data Release"
Wenjun Kuang, Hiroshima University "Monitoring or Collusion? Common Institutional Ownership and the Accuracy of Management Earnings Forecasts in Japan"
Dephne Lau, British University of Vietnam [Online] "The Effect of Labor Market Immobility on the Structure of Syndicated Loans"
Aolin Leng, Northwestern Polytechnical University [Online] "COVID-19 Pandemic, Digital Transformation, and Loan Guarantees to Third Parties: Evidence from China" Co-author: Beiru Zhang
Alex Xiong Li, University of Science and Technology of China "Are Private Firms Disadvantaged Vis-à-vis Public Firms in the Trade Credit Market?"
Zhichao Li, University of Exeter [Online] "Shield or Shackle? Reassessing Anti-Takeover Provisions Through the Lens of Corporate Social Responsibility" Co-authors: Guanming He and Mingliang Xu
Junqi Liu, Xiamen University "Rent-Seeking through Bad Mouthing: Employees’ Strategic Workplace Disclosure before Stock Option Grants" Co-authors: Yangyang Chen, Yongkang Li, and Jeffrey Pittman
Yanju Liu, Hong Kong Baptist University "The Unintended Consequences of the TCJA on Bank Transparency" Co-authors: Jeffrey Ng and Linzhi Huang
Yuhang Liu, Central University of Finance and Economics [Online] "Accountability and Corporate Investment Efficiency:  A Holistic Analysis of Investments by State-owned Enterprises in China" Co-authors: Guanming He and Zhanqiang Zhou
Hsueh-Tien Lu, National Taichung University of Science and Technology "Can Monthly Sales Reporting Help to Detect Quarterly Earnings Management?"
Jun Oh, Puerdue University "Interlocking Directors and Technology Foreclosure of Peer Firms: Evidence from Licensing Agreements"
Kanjiro Onishi, Tohoku University "No Guarantees, No Gains? Rethinking the Relation Between Non-Personal Guarantees and Bank Profitability" Co-author: Yuto Yoshinaga
Shu-Cing Peng, National Central University "Can Artificial Intelligence Help Fight Climate Change?" Co-authors: Sheng-Syan Chen and Ya-Shing Chen
Abhishek Ramchandani, The University of Hawai'i at Manoa [Online] "Quiet Investment: Overconfident CEOs and Capex Guidance" Co-author: Il Sun Yoo
Sang Woo Sohn, City University of Hong Kong "CEO-Employee Political Alignment and Financial Reporting Outcomes?"
Blake Steenhoven, Queen's University "Vocal Persuasion in Corporate Disclosure?" Co-author: Doron Reichmann
Hao-Chang Sung, National Chung Cheng University [Online] "Economic Consequences and Welfare Implications of Mandatory Clawback Mechanisms" Co-authors: K.R. Subramanyam and Peeyush Taori
Yuqi Sun, The University of Hong Kong "Market Reaction to Analysts’ Scenario-Based Valuation Forecasts: Large Sample Evidence"
Yan Wang, City University of Hong Kong "How Do Firms Respond to Open Government Data? Evidence from Corporate Tax Avoidance in China" Co-author: Raymond Man Kong Wong
Kai Wu, Central University of Finance and Economics [Online] "The Carrot or the Stick? How Performance-Based Environmental Regulations Affect Corporate Tax Planning" Co-author: Yanfei Wu
Xi Wu, University of California Berkeley "Do Investors Understand the Digital Economy? Mobile Apps, Firm Disclosure, and Stock Returns" Co-authors: Shuping Chen and Yukun Liu
Xixi Xiao, University of Hong Kong "Mandatory Pay Disclosure and Corporate Human Capital Investment" Co-authors: Yifei Lu, Xingyu Shen, and P. Eric Yeung
Hau Yi Tracy Yeung, Lingnan University [Online] "Competition Laws and Firms’ Asymmetric Cost Behaviour: Evidence from Cross-Country Analysis" Co-authors: Cephas Simon-Peter Dak-Adzaklo and Lambert Kofi Osei
Baiqiao Yin, Kyoto University "Institutional Design, Outside Director Effectiveness, and Stock Price Crash Risk: Evidence from Japan's 2015 Hybrid Board Reforms"
Enshuai Yu, Boston College [Online] "Beyond Disclosure: Signaling Corporate Ties on Social Media" Co-authors: Sean Cao, Lijun Lei, and Susan Shu
Ling Yu, Peking University [Online] "Commercial Reform and Corporate Investment Efficiency: The Roles of Governmental Administrative Efficiency, Information Transparency, and Regulatory Oversight" Co-authors: Guanming He, Yuhang Liu, and Zhanqiang Zhou
Xinqi Yu, The Hong Kong Polytechnic University "Information Processing Costs and Supply Chain Formation: Evidence from Local IPOs" Co-authors: Jie Cao, Michael Hertzel, Linjia Song, and Xintong Zhan
Zhige Yu, Xiamen University [Online] "DLT Meets ESG: Does Blockchain Spur Sustainability Outcomes?"
Wang Yuqi, Kobe University "The Effect of Margin Trading on the Earnings Quality and Its Determinants: Evidence from the Chinese A-shares Market"
Yuxin Zhang, University of Nottingham "The Information Content of Tone Dispersion: Evidence from Earnings Conference Call Q&As" Co-authors: Jyun-Ying Fu, Alan Huang, Russel Wermers, and Jingyu Zhang
Ronghuo Zheng, University of Texas at Austin "Supplier Performance and CEO Compensation Contracts: Theory and Evidence" Co-authors: Zhe Guo and Meng Yan
Xiang Zheng, Nanyang Technological University "Unravel Unraveling" Co-author: Qi Zhang
Lu Zhou, The Chinese University of Hong Kong, Shenzhen "Human Capital Disclosure in Corporate Earnings Call" Co-authors: Rui Shen and Y. Julia Yu

Lunch

Please be reminded that no lunch service will be provided. There is one university canteen open from 11:30-13:30 at the Rokko 1st Campus. The school shops will be closed due to the weekend 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 16th 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