The 4th TJAR Conference

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The 4th International Conference of
THE JAPANESE ACCOUNTING REVIEW
December 22, 2013
Sponsored by the Research Institute for Economics and Business Administration, Kobe University

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THE 4th INTERNATIONAL CONFERENCE

We are pleased to announce the 7th International Conference of The Japanese Accounting Review (TJAR) to be held on December 22, 2013 at Rokkodai Campus of Kobe University in Japan.

REGISTRATION FEE

No registration fee will be charged.

CONFERENCE PROGRAM

Download the PDF Conference Program here.

PROGRAM (Japan Standard Time)

1:00 p.m. - / Lobby, 5th Floor

Time	Program
1:00 p.m. -	Lobby, 5th Floor
	Registration
1:50 p.m. -	504
	Opening Ceremony 　　　　　Hidetoshi YAMAJI, Kobe University, TJAR Editor in Chief 　　　　　Nobuaki HAMAGUCHI, Director of Research Institute for Economics and Business Administration, Kobe University
2:00 - 3:20 p.m.	504
	Plenary Session
	Moderator Fumiko TAKEDA, The University of Tokyo
2:00 p.m. -	Speaker Tai-Yuan CHEN, Hong Kong University of Science and Technology (Co-authors: Lilian CHAN, Kevin CHEN, and Yangxin YU)
	Title Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions
	Discussant Motohiro TAZAWA, Meijo University
2:40 p.m. -	Speaker Chong WANG, Naval Postgraduate School
	Title Career Concerns and Earnings Management
	Discussant Shin'ya OKUDA, Osaka Gakuin University
3:20 - 3:40 p.m.	Coffee Break
3:40 - 5:10 p.m.	502
	Concurrent Session A
	Moderator Tai-Yuan CHEN, Hong Kong University of Science and Technology
3:40 p.m. -	Speaker Frendy, Nagoya University (Co-author: Dan HU)
	Title Japanese Stock Market Reaction to the Announcements of News Affecting Auditors' Reputation: The Case of Olympus Fraud
4:10 p.m. -	Speaker Fumiko TAKEDA, The University of Tokyo (Co-authors: Zhenyang BAI and Manabu SAKAUE)
	Title The Impact of XBRL Adoption on the Information Environment: Evidence from Japan
4:40 p.m. -	Speaker Yong LI, Kings College London
	Title Recognition versus Disclosure: The Case of Pension Cost Accounting
3:40 - 5:10 p.m.	504
	Concurrent Session B
	Moderator Junyi SHEN, Kobe University
3:40 p.m. -	Speaker Intiyas UTAMI, Satya Wacana Christian University (Co-author: Ertambang NAHARTYO)
	Title Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost Reduction Context
4:10 p.m. -	Speaker Satoshi TAGUCHI, Doshisha University (Co-author: Yoshio KAMIJO)
	Title How Does the Difference in the Perspectives of Accounting Institutions Affect the Development of Trust and Reciprocity?: History, Institution, and Experiment
4:40 p.m. -	Speaker Intiyas UTAMI, Satya Wacana Christian University (Co-authors: Indra Wijaya KUSUMA, Gudono, and Supriyadi)
	Title Does Swa-explanation and Explanatory Feedback Mitigate Halo Effect in Auditor Professional Judgment?
5:30 - 7:00 p.m.	Restaurant Sakura
	After Session

ON-LINE REGISTRATION

The last date for registration to attend the Conference is Monday, December 9th. 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/4th/registration/registration.php

AFTER SESSION

The conference will be followed by a light meal reception between around 5:30 and 7:00pm. The event is free to attend but as numbers are limited places must be booked in advance.

ACCESS TO THE CONFERENCE VENUE

The 4th International Conference of The Japanese Accounting Review (TJAR) is to be held at Kobe University's Academia Hall for Social Sciences located in Rokkodai Campus, the building indicated as No. 8 in yellow on the campus map available at the following address:
http://www.kobe-u.ac.jp/en/access/rokko/campus.html

• 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