FourA 2017

FourA 2017 Proceedings Cover.jpgProceedings of the 18th Asian Academic Accounting Association Annual Conference 2017

ISSN: 9-772460-509010
22-23 November 2017
Bali, Indonesia.

Aidi Ahmi, Siti Zabedah Saidin, Raja Haslinda Raja Mohd Ali, Shahifol Arbi Ismail



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The Effect of Intellectual Capital and Business Networking on Business Performance: Evidence from Hotel Industry

Abstract: The purpose of this research has been to examine the relationship between competitive strategy, strategic alliance, use of management accounting system (MAS) information and human capital-related performance. The study also investigates the effect of human capital-related performance on internal pro...
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Disclosure of the Going Concern Assumption and The Japanese Main Bank System

Abstract: The purpose of this study is to consider whether the disclosure of note regarding the going concern assumption (hereafter, “GC note”) can trigger state-contingent governance by a main bank, and examine how state-contingent governance by a main bank influences borrowers’ accounting behavior. Th...
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Internal Control and Tax Aggressiveness: Evidence from China

Abstract: In the context of tax system in developing countries, this study examines the effect of internal control quality on tax aggressiveness. Taking China as a unique developing country, we find that better internal control quality is associated with lower corporate tax aggressiveness and smaller tax risk...
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CFO Resignation in IPO Years, Pre-IPO Earnings Management and Post-IPO Performances: Evidence from Newly-Listed Chinese Companies

Abstract: Using a sample of newly-listed Chinese firms, we find that almost 30 percent of chief financial officers (CFOs) resign shortly within one year after initial public offerings (IPO). The companies from which the CFOs resign within IPO years tend to experience a decline in operating performances in IPO...
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Green Strategy and Its Benefits: An Empirical Study of the Hotel Industry in Thailand

Abstract: The tourism industry is one of the main industries that drives Thailand’s economy. However, the poor performance in environmental sustainability endangers the tourism competitiveness of the nation. This study aims to identify the specific benefits from the adoption of proactive environmental strat...
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Impact of Political Events (Inauguration of Cabinet and Cabinet Reshuffles) on Industrial Sectors in Indonesia Stock Exchange

Abstract: The purpose of this research is to analyse Indonesian capital market’s reaction to cabinet formation and cabinet reshuffles, which is indicated by a change in abnormal return and trading volume activity. Event Study method was used to analyse the market reaction and paired sample t-test to analyse...
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M&A Size, Technological Absorptive Ability and Post-Acquisition Innovation Performance: Evidence from Chinese High-Tech Firms

Abstract: This study is an effort to reveal the effect of mergers and acquisitions (M&A) size on the post-acquisition innovation performance in the emerging Chinese market. Using the mergers and acquisitions data set of 277 high-tech firms over the period 2008-2015,we show that the M&A size have an in...
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Flypaper Effect and Factors Affecting Regional Government’s Expenditure at Districts of Yogyakarta Special Region Province 2008 - 2014

Abstract: This research aims to determine the factors influencing local government’s expenditure as well as to confirm the occurrence of flypaper effect at the local government’s expenditure at the districts/ city of Yogyakarta Special Region Province. The study surveyed all districts and city in the prov...
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An Evaluation of Indonesian Environmental Non-profit Organisations' Financial Performance (An Empirical Study on World Wildlife Fund Indonesia)

Abstract: The contribution of environmental Non-profit Organisations (NPOs) in solving Indonesia’s environmental problems has become increasingly important, and stakeholders should monitor NPOs performance in order to keep providing benefits to the society. This research provides a description of Indonesian...
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The Challenge for Accounting Competency Development of Students in Indonesia

Abstract: This research is one of challenges to boost the higher quality of accounting education in Indonesia. Through the educational experiment in six universities, we tried to measure the level of accounting competency for undergraduate students in Indonesia and find the characteristic toward developing st...
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Do Related Party Transactions Matter to Auditors? Evidence from Audit Opinion

Abstract: The purpose of this study is to examine the effect of related party transactions (RPTs) on modified audit opinion (MAO). The nature of RPTs, in some circumstances, potentially lead to higher risk of material misstatement of the financial statements rather than transactions with third parties. Since ...
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I Have to Buy iPad Mini: The UTAUT Perspective

Abstract: Faculty of Economics, Atma Jaya Yogyakarta University (FEUAJY) since 2015 has decided that new undergraduate students have to purchase iPad Mini and eBooks as part of new students’ entrance package. This study is looking at the acceptance of iPad Mini for supporting academic activities when the st...
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Identifying Disclosure Items for Zakat Institutions

Abstract: The purpose of this study is to develop disclosure items as research instruments, which may be used for future research to measure disclosure level among zakat institutions. The process involved four prevalent stages, from determining disclosure items from various literature, to panels of experts’...
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Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China

Abstract: This paper investigates the association between information technology (hereafter IT) investment and internal control effectiveness based on the questionnaire survey of internal control among listed firms, which is conducted by China Securities Regulatory Commission in year 2014. The empirical resul...
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Does Modified Audit Opinion Matter to Investors? Evidence from Indonesia

Abstract: This research examines the effect of investors’ reaction towards the issuance of modified audit opinion. When a company received modified audit opinion on the financial statement it would give signal to the investors, there is something wrong with how the management runs the company. The signal th...
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Directors’ Tenure and Earnings Response Coefficients of FTSE KLCI

Abstract: The independence of non-executive directors has long been a concern. The independent directors are not only required to be independent from management but also free from any other relationships which can interfere with their objectivity. Recently, the concern has been focused on long tenure. Regulat...
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Progressive Taxation in ASEAN: A Review on Personal Income Tax Rates

Abstract: The wisdom of progressive taxation is to ensure equity and fairness among tax-payers by increasing tax rates as income increases. Despite its criticism for tax evasion, the progressive tax system has been widely used in several nations including countries in ASEAN. However, the marginal tax rate bet...
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Does Organisational Culture Affect Dysfunctional Behaviour in Information System Security?

Abstract: Information system (IS) security incidents occur, in part, because employees undermine security policy. While existing studies suggest organisational culture influences employee behaviour in ways that can comprise IS security, examining organisational culture as a single component, or investigating ...
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Does Ethic Content Matter in Influencing Accounting Students’ Ethical Behavior?

Abstract: This study aims to examine whether ethic content in accounting education affects students’ ethical behavior. This study also explore the possibility of students’ individual aspects such as ethical culture, spiritual intelligence, gender, and intellectual intelligence as moderating variables towa...
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The Nature of Islamic Accounting and Methodology Used in Muslim Countries: Practical Application in UAE

Abstract: Following the growth of Islamic Economy, the demand for Islamic Accounting is higher than any other time. This study reviews and scrutinizes accounting postulates and principles from an Islamic perspective. In this respect, Islamic accounting has been one of the most important aspects in today’s b...
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Corporate Social Responsibility Learning Two Loop, MCS and Financial Performance of the Company (Empirical Studies at the Manufacturing Company in the Province of Banten)

Abstract: The purpose of this research was to test empirically and analyze the relation of management control systems (MSS), corporate social responsibility (CSR) and corporate financial performance as well as analyzing the role of intervening from reputable companies and learning two loops in the relationshi...
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