Journal of Contemporary Accounting and Economics (JCAE)
Doctoral Consortium
Chulalongkorn University, Bangkok
January 6, 2016
January 6, 2016, Wednesday
Time
Event
8:00 am
Registration
8:45 am - 9:00 am
Welcoming Remarks
Dr. Pimpana Peetatawatchai, Director of Ph.D. Program in Accountancy,
Chulalongkorn University
9:00 am - 9:45 am
Venue
Montienthip
Montienthip
SEMINAR 1: Financial Accounting
Speaker
Title
References
Prof. Gordon Richardson, KPMG Professor of Accounting, University of
Toronto
Theories of Voluntary Disclosure and How They Apply To Different
Empirical Research Settings
Cen, Chen, Hou, and Richardson, 2015, Customer-supplier relationships
and strategic disclosures of litigation loss contingencies (working
paper)
Clarkson, Li, Richardson, and Tsang, 2015, Voluntary External Assurance
of Corporate Social Responsibility Reports and the Dow Jones
Sustainability Index Membership: International Evidence (working
paper)
9:45 am - 10:30 am
DISCUSSION SESSION 1
10:30 am - 11:00 am
Tea Break
11:00 am - 11:45 am
SEMINAR 2: Auditing
Speaker
Title
References
Reception
Area
Prof. Dan Simunic, CGA Chair in Accounting, University of British
Columbia
Research in the Economics of Auditing: Major Issues and Ideas
Montienthip
Simunic, Ye, and Zhang, 2015, Audit quality, auditing standards, and legal
regimes: Implications for International Auditing Standards,
Journal of International Accounting Research (forthcoming).
11:45 am - 12:30 pm
DISCUSSION SESSION 2
12:30 pm - 1:30 pm
Lunch
1:30 pm - 2:15 pm
SEMINAR 3: Corporate Governance
Speaker
Montienthip
Monti
Prof. Bin Srinidhi, Carlock Endowed Distinguished Professor of
Accounting, University of Texas at Arlington
Title
Ownership Structure, Governance and Reporting: Research on the Effect of
Family Ownership in Listed Firms
References
Ali, Chen, and Radhakrishnan, 2007, Corporate disclosures by family
firms. Journal of Accounting & Economics 44, 238-286.
Anderson, R.C., Reeb, D.M., 2003a. Founding-family ownership and firm
performance: Evidence from the S&P 500. The Journal of Finance
58, 1301-1328.
Anderson, Duru, and Reeb, 2009. Founders, Heirs and Corporate Opacity.
Journal of Financial Economics 92, 205-222
Montienthip
Page 1
Leung, Srinidhi, and Lobo, 2012, Family control and Idiosyncratic
Volatility: Evidence from Listed Firms in Hong Kong. Journal of
Contemporary Accounting and Economics 8, 39-52
Srinidhi, He, and Firth, 2014, The effect of governance on specialist auditor
choice and audit fees in U.S. family firms. The Accounting Review
89, 2297-2329.
Villalonga, and Amit, 2006. How do family ownership, control and
management affect firm value? Journal of Financial Economics
80, 385-417.
Wang, 2006, Founding family ownership and earnings quality, Journal of
Accounting Research 44, 619-656.
2:15 pm - 3:00 pm
DISCUSSION SESSION 3
3:00 pm - 3:30 pm
Tea Break
Reception
Area
Breakout Presentation Sessions
SESSION A
5:00 - 5:30
4:30 - 5:00
4:00 - 4:30
3:30 - 4:00
Leaders:
Prof. Dan Simunic, University of British Columbia
Prof. Bin Srinidhi, University of Texas at Arlington
Presenter
Title
Rahman Md Jahidur, City University of Hong Kong
Client Importance and Auditor Independence: A Test of Gray’s (1988)
Secrecy Theory
Presenter
Title
Zulaikha Amirah Johari, Universiti Teknologi MARA
Financial Pressure, Opportunity, Rationalization and Corporate Integrity
towards the Occurrence of Financial Statement Fraud
Presenter
Title
Muhammad M. Ma'aji, Universiti Utara Malaysia
Early Warning Indicators of Business Failure: Comparative Investigation of
Small and Medium Enterprises
Presenter
Title
Tanikan Viriyachinkarn, Chulalongkorn University
The Effect of those Charged with Governance and the Adoption of the
Revised Thai Standards on Auditing (B.E. 2555) on Audit Quality
Montienthip A
SESSION B
4:30 - 5:00
4:00 - 4:30
3:30 - 4:00
Leaders:
Prof. K.K. Raman, University of Texas at San Antonio
Prof. Gordon Richardson, University of Toronto
Presenter
Title
Andriyawan Sasmita, Monash University
Busy auditors, auditor litigation regimes and earnings quality: A
comparative study of Indonesia and Australia
Presenter
Title
Ameen Ali Mohammed Qasem, Universiti Utara Malaysia
Restatements, Institutional Ownership, CSR and Analysts’ Investment
Recommendations
Presenter
Title
Huda Wongyim, Chulalongkorn University
The Impacts of Off Balance Sheet Types and Investment Positions on
Investors' Judgments
6:30 pm
Dinner
Venue
Location
Montienthip
Mezzanine floor, Montien Hotel Bangkok
Reception Area
Hall in front of Montienthip Room
Monti Room
Next to Montienthip Room
Montienthip B
Monti
Page 2