| Time | Detail | Venue
|
|---|
| 1330-1430 | Plenary Session | LT3
|
|---|
| Chair: Neil Marriott |
|
| Accounting for (Varieties of) Capitalism presented by Martin Walker |
|
| 1515-1645 | Accounting Education and Research Parallel Session 1 | 2G03
|
|---|
| An Exploration of the Development of University Accounting Teaching and the Treatment of Certain Contestable Aspects of the Discipline presented by John Ferguson |
|
| What Factors Influence the Number of Co-authors in the Published Research of the Most Productive Authors in Accounting Literature? A Long-term Study presented by Khondkar Karim |
|
| Auditing Parallel Session 1 | 2G13
|
|---|
| Reliability of the Audited Financial Statements: The Case of Libya presented by Shamsaddeen Faraj |
|
| Auditors' Perceptions of Financial Disclosure: The Case Of Oman presented by Mike Jones |
|
| Uncertainty and Comfort Zone: A Study of Auditors in Fujian Province, PRC presented by Peter Newman |
|
| Corporate Governance Parallel Session 1 | 2F11
|
|---|
| Sarbanes Oxley, Earnings management and insider trading presented by William Forbes |
|
| To Trade or Not to Trade: The Strategic Trading of Insiders around News Announcements presented by Adriana Korczak |
|
| Institutional Investor Types and Earnings Management: Who influences abnormal accruals? presented by Mingzhu Wang |
|
| Critical, Social and Environmental Parallel Session 1 | 2F13
|
|---|
| Ascertaining the Views of Preparers of Sustainability Reports in Australian Public Sector Organisations presented by Federica Farneti |
|
| Global Climate Change Disclosure: A Comparative Study Considering Disclosure of UK Organizations presented by Thereza Raquel Sales de Aguiar |
|
| Engaging with the Loft Hypothesis: The Impact of the Great War on the British Brewing Industry Cost Accounting Practices presented by Philip Talbot |
|
| Financial Accounting and Reporting Parallel Session 1 | 2F15
|
|---|
| An Examination of Goodwill Impairments: UK Evidence presented by Naser Abughazaleh |
|
| The Operating-Financing Distinction in Financial Reporting presented by Richard Barker |
|
| Determinants of Internet Financial Reporting in Emerging Capital Markets presented by Abdelmohsen Desoky |
|
| Financial Management Parallel Session 1 | 2S12
|
|---|
| Firm Size and Experience Effects on Micro-Small Enterprises Financing and Barriers to Bank Credit: Evidence from West Africa presented by Agyenim Boateng |
|
| Trade Credit Linkages Along a Supply Chain: Evidence for the Italian Textile Sector presented by Cesario Mateus |
|
| Trade Credit Facilitate Access to Bank Finance? Empirical Evidence from Portuguese and Spanish Small Medium Size Enterprises presented by Cesario Mateus |
|
| Finance Parallel Session 1 | 2S13
|
|---|
| Global Financial Crisis: An Islamic Finance Perspective presented by Adel Ahmed |
|
| When it Comes to the Crunch: What Are the Drivers of the US Banking Crisis? presented by Colin Haslam |
|
| Profit Management Efficiency of Lebanese Commercial Banks: A Financial Ratio Analysis Approach presented by Elie Menassa |
|
| to 1815 | Public Sector Parallel Session 1 | 2S14
|
|---|
| Advancing Sustainability Reporting in the Public Sector: Lessons from Engagement Research presented by Amanda Ball |
|
| The Impact of Change Agents on the Adoption of Accrual Accounting in Government: A Two-Country Comparison presented by Oluseyi Adesina |
|
| Bentham, Financial Accountability and New Public Management presented by Graham Bowrey |
|
| From Global to Local: Canadian Responses to the Globalization of Higher Education presented by Dales Horniachek |
|
| Public Management Methods: How to Improve Ethics by Innovation presented by Massimo Pollifroni |
|
| 1645-1815 | Methodology and Methods Parallel Session 1 | 2G03
|
|---|
| Content Analysis Methods: An Investigation of the Impact of Content Analysis Method Choice in the Analysis of Forward Looking Disclosures presented by Suzen Abed |
|
| Auditors, Uncertainty and Comfort Zone: An Experiment with Grounded Theory Analysis presented by Peter Newman |
|
| BAA Accounting in Less Developed and Emerging Economies Special Interest Group Symposium and AGM | 2G13
|
|---|
| Chair: Shahzad Uddin |
|
| Methodological Issues in Accounting in Emerging Economies by |
|
| Corporate Governance Parallel Session 2 | 2F11
|
|---|
| Corporate Governance in the Emerging Markets: Ethnic Bumiputra’s Economic Interest in Malaysia presented by Norkhairul Bajuri |
|
| Corporate Governance in a Crisis Situation: The Case of Zimbabwe presented by Kudakwashe Bondamakara |
|
| Relational Responsibilities: Corporate Governance in an RSL presented by Lisa Jack |
|
| Critical, Social and Environmental Parallel Session 2 | 2F13
|
|---|
| Towards a HISTORICAL institutionalism: Institutionalisation of Control and Accounting for Bonded Labour in Colonial Plantations presented by Chandana Alawattage |
|
| Towards Governmentalities for Sustainable Development presented by Jan Bebbington |
|
| Social Accounting and the External Problematisation of Institutional Conduct: Exploring the Potential of Shadow Accounts presented by Colin Dey |
|
| Financial Accounting and Reporting Parallel Session 2 | 2F14
|
|---|
| The Effect of Enhanced Disclosure of Non-Financial Performance Indicators on Non-Professional Investors’ Company Valuation Judgments presented by Paul Coram |
|
| How do Analysts Forecast Earnings? presented by Zoltan Matolcsy |
|
| A New Institutional Analysis of IFRS Adoption in Egypt: A Case Study of Loosely Coupled Rules and Routines presented by Ahmed Kholeif |
|
| Financial Accounting and Reporting Parallel Session 3 | 2F15
|
|---|
| The Impact of Cross-Listing on the Corporate Information Environment: Further Evidence presented by Abed AL-Nasser Abdallah |
|
| The Quality and Quantity of Reporting Financial Instruments Under International Financial Reporting Standard 7 Financial Instruments: Disclosure presented by Kevin McMeeking |
|
| The Impact of IASs on the Derivatives and Risk Management Practices in UK presented by Victoria Yun Zhou |
|
| Financial Management Parallel Session 2 | 2S12
|
|---|
| The Association Between Dividend Payout and Outside Directorships presented by Basil Al-Najjar |
|
| The Growth Companies Puzzle presented by Jo Danbolt |
|
| Real Options, Optimal Waiting Time and Capital Investments presented by Ibrahim Kalaji |
|
| Finance Parallel Session 2 | 2S13
|
|---|
| The Asset Pricing Anomalies in 19th Century Britain presented by Qing Ye |
|
| Opening the Box: An Analysis of FTSE 100 and FTSE 250 Membership Changes From a Microstructure Perspective presented by Andrey Zholos |
|
| Analysing the Real Winner and Loser Companies to Explore the Momentum Effect presented by Antonios Siganos |
|
| Other Accounting Parallel Session 1 | LT4
|
|---|
| Fully Revealing Income Measurement: A Reassessment presented by Stere Mihai |
|
| The Optimal Call Policy for Corporate Convertible bonds: Is There a Market Memory Effect? presented by Chris Veld |
|
| Price Clustering and Underpricing in the IPO Aftermarket presented by Thanos Verousis |
|
| 0900-1030 | Market-Based Accounting Emerging Papers Workshop 1 | 2G03
|
|---|
| Do Companies Make More Voluntary Disclosures in ihe Enhanced Disclosure Regulation Period presented by Balkis Haris |
|
| Investigating the Positive Association Between Dividends and Market Value presented by Thanamas Kungwal |
|
| Relative Information Content of Disclosure Strategies in UK Interim Reports presented by Martin Kyeyune |
|
| Valuation Anchors and Premium Multiples: A Comparison of Value Estimates and Adjusted Prices presented by Bill Peng |
|
| Institutional Ownership and the Information Content of Annual General Meetings (AGMs): Evidence from UK Companies presented by Yue Wang |
|
| Auditing Parallel Session 2 | 2G13
|
|---|
| The Big Four’s Failure to Ensure Compliance with Financial Instruments Disclosure Requirements presented by Matt Bamber |
|
| The Limitation of Auditor's Liability in South Africa presented by Steven Firer |
|
| Control Self Assessment: An Evaluation of Use in the Hotel Industry presented by Gweneth Norris |
|
| Corporate Governance Parallel Session 3 | 2F11
|
|---|
| Corporate Governance and Voting Power presented by Norkhairul Bajuri |
|
| Performance of Good Corporate Governance Funds: Evidence from Japan presented by Yoshikatsu Shinozawa |
|
| Board Composition and Firm Performance During China’s Institutional Transitions presented by Mei Yu |
|
| Critical, Social and Environmental Parallel Session 3 | 2F13
|
|---|
| Management and Accounting for the Climate Crisis: The New Zealand Carbon Neutral Public Sector Programme presented by Markus Milne |
|
| Private Climate Change Reporting presented by Simon Norton |
|
| ‘Homo Economicus’, ‘Homo Socialis’ and ‘Homo Fabulans’: Impression Management and Reality Construction in Corporate Annual Reporting presented by Doris Merkl-Davies |
|
| Financial Accounting and Reporting Parallel Session 4 | 2F15
|
|---|
| Global Financial Crisis: An Accounting Perspective presented by Adel Ahmed |
|
| The Effect of the Transition From SSAP 25 to IAS 14 presented by Jo Danbolt |
|
| The Auditors’ Interpretation of Verbal Probability Expressions Used in the IASB Accounting Standards: Some Portuguese Evidence presented by Cláudia Teixeira |
|
| Financial Markets and Institutions Parallel Session 1 | 2S12
|
|---|
| Lead-lag Behaviour Across Rating Agencies: The Case of Emerging Market Sovereigns presented by Owain ap Gwilym |
|
| Pricing Credit Insurance: Are Customers Exploited in the UK Payment Protection Insurance Market? presented by Robert Hudson |
|
| Insurance and Ownership Structure in India's Corporate Sector presented by Joy Jia |
|
| Finance Parallel Session 3 | 2S13
|
|---|
| The Underpricing of IPOs on the Shanghai Stock Exchange presented by Bryan Mase |
|
| The Methods Used by Nigerian Investors to Appraise Investments in Ordinary Shares presented by Bashir Tijjani |
|
| Debt Contract Information and Stock Return: Evidence from China’s Banking System presented by Jiago Zhu |
|
| Public Sector Parallel Session 2 | 2S14
|
|---|
| Financial Reporting Quality and Departures From GAAP In English NHS Trusts presented by Margaret Greenwood |
|
| Loose Coupling And Asset Management Systems in the NHS presented by Neil Marriott |
|
| Payment by Results: Some Implications for the English NHS presented by Geoffrey Heath |
|
| Management Accounting Parallel Session 1 | LT4
|
|---|
| The Non-Monotonic Relationships Between Situational Factors, Discretionary Use Of Budgetary Resources And Reliance on Accounting Performance Measures presented by Fuad Ahmad |
|
| The Implementation of Activity-Based Costing Systems Within the Jordanian Industrial Sector presented by Mahmoud Nassar |
|
| Outsourcing Relationships: A Case of Accounting Surveillance presented by Bill Ryan |
|
| 1100-1230 | Market-Based Accounting Parallel Session 1 | 2G03
|
|---|
| Factors Affecting the Valuation of Loss- Relative to Profit-Making Firms in the UK presented by Wei Jiang |
|
| The Earnings-Sensitivity Difference and Financial Distress presented by John O’Hanlon |
|
| Capital Investment Measures, Future Earnings and Future Returns: The UK evidence presented by Nikola Petrovic |
|
| Auditing Parallel Session 3 | 2G13
|
|---|
| Audit Programme Adjustments and Fraud Risk Factors: Evidence from Jordan presented by Modar Abdullatif |
|
| E-Business Audit: Paradigm Change or Piecemeal Change presented by Amr Kotb |
|
| Rugged Landscapes: K and N Values for Big 4 and Mid-Tier Professional Firms in the UK presented by Kevin McMeeking |
|
| Corporate Governance Parallel Session 4 | 2F11
|
|---|
| Substitute or Complementary Effects of Monitoring Mechanisms on FIRM Performance: An Australian Perspective presented by Mohammad Azim |
|
| Determinants of Board Composition in Australia and the Impact of Corporate Governance Regulation presented by Jonathan Tyler |
|
| BAA Interdisciplinary Perspectives Special Interest Group Symposium and AGM | 2F13
|
|---|
| Chair: Jim Haslam |
|
| Agenda-Setting in Interdisciplinary Research: Holistic Accounting in the Real World presented by Sonja Gallhofer and Jim Haslam |
|
| Financial Accounting and Reporting Parallel Session 5 | 2F14
|
|---|
| A Comparison of the Risks Disclosed by UK Companies with Observed Events: Pilot Project presented by Santhosh Abraham |
|
| The Impact of Cash Flows and Accruals on Belief Asymmetry presented by Robert Czernkowski |
|
| Comparative Study on Efficiency Performance of Listed Coal Mining Companies presented by Junji Wu |
|
| Financial Accounting and Reporting Parallel Session 6 | 2F15
|
|---|
| Goodwill Accounting and Reporting under IFRS – The Australian Response to Change presented by Nigel Finch |
|
| Earnings Management around Privatizations: Evidence from Pakistan presented by Abdullah Iqbal |
|
| Impact of Derivative Accounting Standard (SFAS 133) on the Disclosure of Related Derivative Information Through Financial Reporting Footnotes presented by Vincent Papa |
|
| Financial Markets and Institutions Parallel Session 2 | 2S12
|
|---|
| Competitive Behaviour and Risk Taking Incentives in the Lending Market: An Application to Indian banking presented by Barbara Casu |
|
| Competition and Efficiency in Banking: What Affects Interest rate Margins in Latin America? presented by Claudia Giradone |
|
| Does the Stock Market Compensate Banks for Diversifying into the Insurance Business? presented by Sotiris Staikouras |
|
| Finance Parallel Session 4 | 2S13
|
|---|
| Assessing the Time-Varying Nature of the Over-reaction Effect in UK presented by Panagiotis Andrikopoulos |
|
| The Volatility and Mean Reversion of the Closed-End-Fund Discount presented by Mike Buckle |
|
| Do Developing Markets offer Excess Rewards for Exposure to Downside Risk: An Empirical Examination of Asian Markets presented by Louis Murray |
|
| Public Sector Parallel Session 3 | 2S14
|
|---|
| Innovation in the NHS - Can Accounting Stimulate and Facilitate Innovative Change? presented by John Cullen |
|
| The Struggle for Effective Management Accounting in Healthcare: The Case of a British Columbia Health Authority presented by Chris Duff |
|
| Modernization and ‘Modern’ Costing Systems in Public Organizations presented by Mostafa Hassan |
|
| Management Accounting Parallel Session 2 | LT4
|
|---|
| Addressing Definitional Ambiguity: Management Accounting Routines as Propensities to Act presented by John Burns |
|
| Change in the Management Accountant's Role: Drivers and Diversity presented by Philip Cooper |
|
| If the Cap Fits … The Relationship Between Management Control Systems and Strategy in the NFP Sector presented by Basil Tucker |
|
| 1400-1500 | Plenary Session | LT3
|
|---|
| Chair: Neil Marriott |
|
| Counting What Counts: A Decade of Intellectual Capital Accounting Research presented by James Guthrie |
|
| 1530-1730 | Market-Based Accounting Parallel Session 2 | 2G03
|
|---|
| The Relation Between Firm-Specific Corporate Governance Arrangements, Cross-Listing and the Informativeness of Accounting Reports: The Brazilian Case presented by Alexsandro Lopes |
|
| Intellectual Capital Disclosure and the Cost of Capital presented by Musa Mangena |
|
| Disclosure Quality and Stock Returns in ihe UK presented by Sulaiman Mouselli |
|
| Executive Compensation, Performance, and Ownership Structure: Evidence from Thailand presented by Trairong Swatdikun |
|
| Auditing Parallel Session 4 | 2G13
|
|---|
| Non-Audit Services and the Demand for Voluntary Audits presented by Elisabeth Dedman |
|
| Going Concern and Corporate Bankruptcy Models, Auditors’ Judgment and Perceptions presented by Fawzi Laswad |
|
| E-Business Audit: A Contested Professional Territory presented by Amr Kotb |
|
| Corporate Governance Parallel Session 5 | 2F11
|
|---|
| Institutionalising the Discourse of Executive Remuneration presented by Neil Crombie |
|
| Audit Committee Characteristics, Listing Age and Intellectual Capital Disclosure Practices in UK Firm presented by Jing Li |
|
| Disclosure Compliance with Clause 49: An Empirical Investigation into Corporate Governance Reporting Practices Among Indian Companies presented by Clare Marston |
|
| Critical, Social and Environmental Parallel Session 4 | 2F13
|
|---|
| Determinants of Corporate Social Disclosure: Evidence From a Developing Country presented by Mahmud Al Masum |
|
| Corporate Social Responsibility (CSR) Information Disclosure presented by Annual Reports of Public Companies listed at Indonesia Stock Exchange (IDX) presented by Edwin Mirfazli |
|
| Corporate Social Responsibility: Lessons from the Oil and Gas Industry in Anglophone Cameroon presented by Rexon Nting |
|
| Image Management, Concealment and Power in Private Social and Environmental Reporting presented by Simon Norton |
|
| BAA Financial Accounting and Reporting Special Interest Group Symposium and AGM | 2F15
|
|---|
| Chair: Mike Jones |
|
| Current accounting standard setting at IASB and in the UK: "Something must be done ..... " presented by Richard Martin (ACCA) |
|
| Financial Markets and Institutions Parallel Session 3 | 2S12
|
|---|
| Block Buying and Choice of Issue Method in UK Seasoned Equity Offers presented by Seth Armitage |
|
| Intraday Jumps and US Macroeconomic News Announcements presented by Kevin Evans |
|
| Taking Advantage of Global Diversification: A Multivariate Garch Approach presented by Elena Kalotychou |
|
| Did Expected Returns Fall in the 1990s: Evidence from UK Size Portfolios presented by Andrew Vivien |
|
| Finance Parallel Session 5 | 2S13
|
|---|
| An Alternative Method to Examine the Relative Valuation between Acquirers and Targets presented by Xiao Gang Bi |
|
| The Association Between Market Risk of Equity and Board Characteristics presented by Zoltan Matolcsy |
|
| Corporate Diversification, Information Asymmetry and Insiders’ Trading presented by Ali Atullah |
|
| BAA Public Sector Special Interest Group Symposium and AGM | 2S14
|
|---|
| IFRS in the UK Public Sector presented by David Heald and Don Peebles (CIPFA) |
|
| 0900-1030 | Auditing Parallel Session 5 | 2G13
|
|---|
| Financial Reporting Interactions in the 2007 UK Regulatory Environment: The Role of the Audit Committee Chair presented by Vivien Beattie |
|
| External Quality Assurance Systems in Austria, Germany, and Switzerland - A Review of Oversight Bodies presented by Anke Muessig |
|
| Corporate Governance Parallel Session 6 | 2F11
|
|---|
| Board, Shareholder and Auditor Monitoring and its Effects on the Performance of Australian Listed Companies presented by Mohammad Azim |
|
| Executive Share Option Backdating in the UK: Empirical Evidence presented by Lynn Hodgkinson |
|
| Executive stock options and opportunistic earnings management: UK evidence presented by Marizah Minhat |
|
| Critical, Social and Environmental Parallel Session 5 | 2F13
|
|---|
| NGO Accountability: Empowering the Marginalised Through Downward Accountability? presented by Gloria Agyemang |
|
| Stakeholder Engagement Disclosures: Rhetoric or Reality? presented by Mike Jones |
|
| Engaging Stakeholder Online: An Empirical Analysis of Stakeholder Engagement and Dialogue Initiatives of UK FTSE100 Companies presented by Leonardo Rinaldi |
|
| Financial Accounting and Reporting Parallel Session 7 | 2F14
|
|---|
| XBRL - Views of Stakeholders presented by Christine Helliar |
|
| The Big Four’s Failure to Ensure Compliance with Financial Instruments Disclosure Requirements presented by Kevin McMeeking |
|
| Analyst Forecast Efficiency and Earnings Management: The Moderating Effect of Publicly Observable Signals of Earnings Management Incentives presented by Mark Wilson |
|
| Financial Accounting and Reporting Parallel Session 8 | 2F15
|
|---|
| Value Relevance of Book Value and Earnings: Premium vs. Discount Firms presented by Mark Alkesan |
|
| On the Relevance of Conventional Financial Reporting in the New Economy presented by Jeffrey Unerman |
|
| Informativeness of Form 20-F Reconciliations: Evidence of ADRs Issued by ANIEs presented by Mao-Feng Kao |
|
| Finance Parallel Session 6 | 2S13
|
|---|
| Contributors to Private Equity Certification at IPO: Experimental Evidence presented by Mike Hopkins |
|
| Does Diversification Lead to Efficiency? Performance Appraisal of Funds of Hedge Funds using Data Envelopment Analysis presented by Kaihong Tee |
|
| Investment Horizon, Labor Income, and Portfolio Choice of Private Investors presented by Yulia Veld-Merkoulova |
|
| Public Sector Parallel Session 4 | 2S14
|
|---|
| Media Scrutiny of Devolved Scottish Budgets: Looking Through a Glass, Darkly presented by Elisa Henderson |
|
| Audit Committees in UK Public Sector Local Spending Bodies - Origins And possibilities presented by Martin Pliener |
|
| Bridging the Gap? Financing the Dartford and Skye Bridges presented by Jean Shaoul |
|
| Accounting Education and Research Parallel Session 1 | LT4
|
|---|
| Exploring the Implementation of Forensic Accounting Education presented by Emad Awadallah |
|
| “I thought it would be more about maths ...” Exploring the Influences on Accounting Students’ Higher Education Choices presented by Linda Cinderey |
|
| Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community presented by Alan Goodacre |
|
| 1100-1300 | Accounting Education Emerging Papers Workshop 1 | 2G03
|
|---|
| Using the Case Study Method to Develop Generic Skills: An Analysis of Student and Tutor Perceptions presented by Neil Crombie |
|
| The Linkage Between Knowledge Transfer Partnership Based Research and Business, Management and Accounting Teaching presented by Brian Telford |
|
| Students’ Learning Style Preferences and Experiences on an Introductory Accounting Course: A Collaborative Study presented by Petros Vourachis |
|
| Assessing the Level of Training and Education of Accountants in XBRL in the UK and France presented by Mark Whittington |
|
| Corporate Governance Emerging Papers Workshop 1 | 2G13
|
|---|
| The Governance of Pension Funds: an investigation presented by Alison Fox |
|
| The Extent of Corporate Governance Practices and Its Determinants in Emerging Capital Markets: The Case of Egypt presented by Tantawy Moussa |
|
| Bridging Ethics and Accounting - Does It Make Accounting Better? presented by Alexander Schuchter |
|
| The Impact of Shareholder Activism presented by Shareholder Associations in Nigeria presented by Chinyere Uche |
|
| Corporate Governance Emerging Papers Workshop 2 | 2F11
|
|---|
| Corporate Governance and Firm Performance presented by Mejbel Al-Saidi |
|
| Towards Integrated Governance: Value-based Management Approach presented by Adel Elgharbawy |
|
| A Conceptual Framework for Accountability in South African Private Companies presented by Steven Firer |
|
| Related Party Transactions: Opportunistic or Efficient Behaviour? Evidence from the Italian Listed Company presented by Nicola Moscariello |
|
| Critical, Social and Environmental Parallel Session 6 | 2F13
|
|---|
| Determinants of International Variation in the Quality of Corporate Responsibility Reporting presented by Philip Cooper |
|
| Graphs in Social and Environmental Reports: Nature, Use and Impression Management presented by Mike Jones |
|
| Business and the Environment—a Role for Voluntary Codes? A Case Study of the ‘Equator Principles’ presented by Richard Macve |
|
| Critical, Social and Environmental Emerging Papers Workshop 1 | 2F14
|
|---|
| Measuring the Quality of Corporate Environmental Disclosures: UK Evidence presented by Rania AbuRaya |
|
| Practitioner’s World Evaporates. Accountant Adrift in a Social Construct Seeks a New Role (he thinks) presented by Jack Christian |
|
| The Drivers of Corporate Environmental Reporting: Evidence from the UK Food Industry presented by Mark Whittington |
|
| Organisational Legitimacy and Audited Corporate Environmental Disclosures: The Case of Dolphin Deaths and Non-financial Stakeholders presented by Markus Milne |
|
| Financial Accounting and Reporting Emerging Paper Workshop 1 | 2F15
|
|---|
| Evaluating Internet Financial Disclosure in the Egyptian Companies presented by Doaa Aly |
|
| Why Do Not Medium-Sized Enterprises Intend to Adopt IFRS for Private Entities? presented by Benita Gullkvist |
|
| The Perceived Need For and Impediments In Achieving accounting Transparency in Developing Countries: A Field Investigation presented by Mohammad Nurunnabi |
|
| Association Between Reportable Segments and Key Performance Indicators Disclosure presented by Musa Mangena |
|
| Accounting Profession Parallel Session 1 | 2S12
|
|---|
| The moral awareness of future accounting and business professionals: the implications of a gender divide presented by Elizabeth Gammie |
|
| Sexual symbolism as a process of gendered identity formation: A case study of an accounting firm presented by Kathryn Haynes |
|
| What Has Changed? Reflections Upon Work-Life Balance Among Female Scottish Chartered Accountants presented by Catriona Paisey |
|
| Practical training for auditors: the implications of the increases of the audit exemption threshold for UK companies presented by Neil Marriott |
|
| Public Sector Parallel Session 5 | 2S14
|
|---|
| The Changing Pattern of Governance and Accountability in the Public Services in the UK: A Case of Misplaced Conformity to Anglo-Saxon Thinking? presented by Jane Broadbent |
|
| Senses of Accountability and Responsibility in Scottish Charitable Organisations presented by Gwen Hannah |
|
| Risk Assessment Applied for the Local Government About Quality Control for Internal Auditing presented by Denise Juvenal |
|
| Joined-up Government and the Challenges to Accounting and Accountability Researchers presented by Ron Hodges |
|
| Management Accounting Emerging Papers Workshop 1 | LT4
|
|---|
| The Role of the Management Accountant in Risk Management in UK Virtual Organisations: Implications for Corporate Governance presented by Emad Awadallah |
|
| Creation of Management Accounting and Control Systems in Start-up and Growth Firms – A Field Study of High Technology Firms presented by Hanna Silvola |
|
| The Stock Market’s Reaction to Macro Announcements: Developed Versus Developing Countries presented by Monique Brahams |
|
