Auckland Region Accounting Programme Thursday, 4 December 2014 8:45 - 9:15am 9:15 - 9:30am 9:30 - 10:30am 10:30 - 11:00am Registration Venue: Level 1 Main Foyer, OGGB, 12 Grafton Rd, Auckland CBD Welcome: Professor Norman Wong, Department of Accounting and Finance, University of Auckland Venue: OGGB 3, Level 0, OGGB Keynote Address: Speaker: Associate Professor Martien Lubberink (Victoria University of Wellington) Topic : to be confirmed Chartered Accountants ANZ Morning Tea (Level 1 Main Foyer) 11:00 - 12.30pm 11:00 - 11:30am 11:30am -12 pm 12:00 - 12:30pm First Set of Concurrent Sessions (on Level 0) OGGB, Case Room 1 Management Accounting Chair: ……Julie Harrison……….. Paper: The Enforcement of Management Controls through Information Technology OGGB, Case Room 2 Financial Reporting Chair: ………Sue Yong…………… Paper: The Impact of the FMA Guidelines of Non-GAAP Earnings Disclosures OGGB, Case Room 3 Auditing Chair: ……Willow Li…………… Paper: Explanations for not having an audit committee in a ‘comply or explain’ regime Presenter: Angela Liew (UoA) Discussant: Lisa Nguyen (AUT) Paper: Analyzing management control systems: A cybernetic approach Presenter: Liz Rainsbury (Unitec) Discussant: Charlie (Lei) Cai (Massey) Paper: A comparative study of the Goods and Services Tax (GST) implications on real property transactions Presenter: DianDian Ma (UoA) Discussant: Borhan Bhuiyan (Massey) Paper: Longer term audit costs of IFRS and the differential impact of implied auditor cost structures Presenter: Winnie O’Grady (UoA) Discussant: Sabrina Chong (AUT) Presenter: Maggie Ma (AUT) Discussant: Heather Buchan (MIT) Paper: Analysis of disclosure of internal control information from Chinese listed Paper: Accounting for human rights reporting: A study of New Zealand Presenter: Tom Scott (UoA) Discussant: Nives Botica-Redmayne (Massey) Paper: Overlapping membership on audit and compensation committees, equity companies Companies holdings, and financial reporting quality Presenter: Gloria Hao (Unitec) Discussant: Julie Harrison (UoA) Presenter: Umesh Sharma (Waikato) Discussant: Hedy Huang (AUT) Presenter: Md. Borhan UBhuiyan (Massey) Discussant: Liz Rainsbury (Unitec) Chartered Accountants ANZ 12:30 - 1:30pm 1.30 - 3.00pm 1:30 - 2:00pm 2:00 - 2:30pm 2:30 - 3:00pm (Level 1 Main Foyer) Second Set of Concurrent Sessions (on Level 0) OGGB, Case Room 1 International Accounting Chair: ……Asheq Rahman ……….. Paper: China’s Participation and Resistance in Adopting Western Accounting Practices OGGB, Case Room 2 PhD Students Chair: …… Heather Buchan ……………… Paper: Purchasing Community Health Services: Managing Performance for Continuous Improvement OGGB, Case Room 3 Special Topics Chair: ………Steven Cahan………… Paper: Auditor-provided Tax Services and Stock Price Crash Risk Presenter: Hedy Jiaying Huang (AUT) Discussant: Jon Moses (MIT) Paper: Construction of accounting identities in Vietnam Presenter: Omid Sherkat (UoA) Discussant: Rowena Sinclair (AUT) Paper: Towards an integrated ethical decision making model for the accounting profession Presenter: Ahsan Habib (Massey) Discussant: David Emanuel (UOA) Paper: Analyst Private Information Acquisition and Stock Price Synchronicity Presenter: Lisa Nguyen (AUT) Discussant: Gloria Hao (Unitec) Presenter: Nirupika Liyanapathirana (Waikato) Discussant: Carol McKnight (Unitec) Paper: The Individual Characteristics of Board Members and Internal Control Weakness: Evidence from China Presenter: Haiyan Jiang (Massey) Discussant: Steven Cahan (UoA) Paper: Association between goodwill impairment loss and economic and contracting variables in Australia Presenter: Humayun Kabir (AUT) Discussant: Lily Chen (UOA) 3:00 - 4:00pm Lunch Presenter: Yu Lu (UoA) Discussant: Ahsan Habib (Massey) Afternoon Tea & Drinks (Level 1 Main Foyer) CPA Australia Best Paper Awards Paper: Shades of Grey 2.0: Educational Gaming for Ethics Presenter: James Oldfield (Unitec) Discussant: Colleen Fisher (MIT)