The 4th TJAR Conference


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


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 Experimentpdf
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

ABOUT KOBE

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

CONTACT ADDRESS

For further information, please contact :
Professor Hidetoshi Yamaji
The Japanese Accounting Review, Editor in chief
Research Institute for Economics & Business Administration (RIEB)
Kobe University, 2-1 Rokkodai, Nada, Kobe, 657-8501 JAPAN
E-mail: yamaji@rieb.kobe-u.ac.jp
Website: https://www.rieb.kobe-u.ac.jp/tjar/