FourA 2017

Proceedings of the 18^th Asian Academic Accounting Association Annual Conference 2017

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

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

Message from Editors

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

Category: FourA 2017

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

by Riana Sitawati, Lanita Winata

Category: FourA 2017

The purpose of this research has been to examine the relationship between competitive strategy,...

Tags: Corporate Finance and Capital Markets

Disclosure of the Going Concern Assumption and The Japanese Main Bank System

by Yuho Kusaka

Category: FourA 2017

The purpose of this study is to consider whether the disclosure of note regarding the going...

Tags: Financial Accounting and Reporting

Internal Control and Tax Aggressiveness: Evidence from China

by Jian Cao, Ying Chen, Bin Lin, Chunli Liu

Category: FourA 2017

In the context of tax system in developing countries, this study examines the effect of internal...

Tags: Auditing and Internal Control Taxation

CFO Resignation in IPO Years, Pre-IPO Earnings Management and Post-IPO Performances: Evidence from Newly-Listed Chinese Companies

by Yingwen Guo, Jingjing Li, Jianping Liu

Category: FourA 2017

Using a sample of newly-listed Chinese firms, we find that almost 30 percent of chief financial...

Tags: Corporate Finance and Capital Markets Corporate Governance

Green Strategy and Its Benefits: An Empirical Study of the Hotel Industry in Thailand

by Tyge-F Kummer, Komkrit Singjai, Lanita Winata

Category: FourA 2017

The tourism industry is one of the main industries that drives Thailand’s economy. However, the...

Tags: Environmental Accounting Financial Accounting and Reporting

Impact of Political Events (Inauguration of Cabinet and Cabinet Reshuffles) on Industrial Sectors in Indonesia Stock Exchange

by Albert Prasetia, Susi Sarumpaet, Dewi Sukmasari

Category: FourA 2017

The purpose of this research is to analyse Indonesian capital market’s reaction to cabinet...

Tags: Corporate Finance and Capital Markets

M&A Size, Technological Absorptive Ability and Post-Acquisition Innovation Performance: Evidence from Chinese High-Tech Firms

by Ting Hao, Delin Lin, Xi Zhao

Category: FourA 2017

This study is an effort to reveal the effect of mergers and acquisitions (M&A) size on the...

Tags: Corporate Finance and Capital Markets

Flypaper Effect and Factors Affecting Regional Government’s Expenditure at Districts of Yogyakarta Special Region Province 2008 - 2014

by Eni Nur Puji Astutik, Antonius Diksa Kuntara

Category: FourA 2017

This research aims to determine the factors influencing local government’s expenditure as well as...

Tags: Public Sector Accounting

An Evaluation of Indonesian Environmental Non-profit Organisations' Financial Performance (An Empirical Study on World Wildlife Fund Indonesia)

by Aldo Lazuardy, Susi Sarumpaet, Dewi Sukmasari

Category: FourA 2017

The contribution of environmental Non-profit Organisations (NPOs) in solving Indonesia’s...

Tags: Environmental Accounting Financial Accounting and Reporting

The Challenge for Accounting Competency Development of Students in Indonesia

by Sekar Mayangsari, Masako Saito

Category: FourA 2017

This research is one of challenges to boost the higher quality of accounting education in...

Tags: Accounting Education Financial Accounting and Reporting

Do Related Party Transactions Matter to Auditors? Evidence from Audit Opinion

by Nadia Destianne, Arizona Mustikarini

Category: FourA 2017

The purpose of this study is to examine the effect of related party transactions (RPTs) on...

Tags: Financial Accounting and Reporting Public Sector Accounting

I Have to Buy iPad Mini: The UTAUT Perspective

by Samiaji Sarosa

Category: FourA 2017

Faculty of Economics, Atma Jaya Yogyakarta University (FEUAJY) since 2015 has decided that new...

Tags: Other Issues in Accounting

Identifying Disclosure Items for Zakat Institutions

by Maslina Ahmad, Sherliza Puat Nelson, Raedah Sapingi

Category: FourA 2017

The purpose of this study is to develop disclosure items as research instruments, which may be...

Tags: Islamic Accounting

Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China

by Jian Cao, Ying Chen, Bin Lin, Chunli Liu, Longwen Zhang

Category: FourA 2017

This paper investigates the association between information technology (hereafter IT) investment...

Tags: Accounting Information Systems Auditing and Internal Control

Does Modified Audit Opinion Matter to Investors? Evidence from Indonesia

by Arizona Mustikarini, Muhammad Bima Samudera

Category: FourA 2017

This research examines the effect of investors’ reaction towards the issuance of modified audit...

Tags: Auditing and Internal Control Corporate Finance and Capital Markets

Directors’ Tenure and Earnings Response Coefficients of FTSE KLCI

by Mazrah Malek, Saeidah Malik, Saidatunur Fauzi Saidin

Category: FourA 2017

The independence of non-executive directors has long been a concern. The independent directors are...

Tags: Corporate Finance and Capital Markets

Progressive Taxation in ASEAN: A Review on Personal Income Tax Rates

by Zulkifflee Mohamed, Shanmugam Munuswamy

Category: FourA 2017

The wisdom of progressive taxation is to ensure equity and fairness among tax-payers by increasing...

Tags: Taxation

Does Organisational Culture Affect Dysfunctional Behaviour in Information System Security?

by Hadrian Djajadikerta, Saiyidi Mat Roni, Terri Trireksani

Category: FourA 2017

Information system (IS) security incidents occur, in part, because employees undermine security...

Tags: Accounting Information Systems

Does Ethic Content Matter in Influencing Accounting Students’ Ethical Behavior?

by Putri Paramita Agritansia, Rahmawati Hanny Y

Category: FourA 2017

This study aims to examine whether ethic content in accounting education affects students’ ethical...

Tags: Accounting Education

The Nature of Islamic Accounting and Methodology Used in Muslim Countries: Practical Application in UAE

by Mohamed Salem M Bayou

Category: FourA 2017

Following the growth of Islamic Economy, the demand for Islamic Accounting is higher than any...

Tags: Islamic Accounting

Corporate Social Responsibility Learning Two Loop, MCS and Financial Performance of the Company (Empirical Studies at the Manufacturing Company in the Province of Banten)

by Roni Budianto

Category: FourA 2017

The purpose of this research was to test empirically and analyze the relation of management...

Tags: Corporate Social Responsibility

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Asian Academic Accounting Association
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FourA 2017

Proceedings of the 18^th Asian Academic Accounting Association Annual Conference 2017

Message from Editors

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

Disclosure of the Going Concern Assumption and The Japanese Main Bank System

Internal Control and Tax Aggressiveness: Evidence from China

CFO Resignation in IPO Years, Pre-IPO Earnings Management and Post-IPO Performances: Evidence from Newly-Listed Chinese Companies

Green Strategy and Its Benefits: An Empirical Study of the Hotel Industry in Thailand

Impact of Political Events (Inauguration of Cabinet and Cabinet Reshuffles) on Industrial Sectors in Indonesia Stock Exchange

M&A Size, Technological Absorptive Ability and Post-Acquisition Innovation Performance: Evidence from Chinese High-Tech Firms

Flypaper Effect and Factors Affecting Regional Government’s Expenditure at Districts of Yogyakarta Special Region Province 2008 - 2014

An Evaluation of Indonesian Environmental Non-profit Organisations' Financial Performance (An Empirical Study on World Wildlife Fund Indonesia)

The Challenge for Accounting Competency Development of Students in Indonesia

Do Related Party Transactions Matter to Auditors? Evidence from Audit Opinion

I Have to Buy iPad Mini: The UTAUT Perspective

Identifying Disclosure Items for Zakat Institutions

Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China

Does Modified Audit Opinion Matter to Investors? Evidence from Indonesia

Directors’ Tenure and Earnings Response Coefficients of FTSE KLCI

Progressive Taxation in ASEAN: A Review on Personal Income Tax Rates

Does Organisational Culture Affect Dysfunctional Behaviour in Information System Security?

Does Ethic Content Matter in Influencing Accounting Students’ Ethical Behavior?

The Nature of Islamic Accounting and Methodology Used in Muslim Countries: Practical Application in UAE

Corporate Social Responsibility Learning Two Loop, MCS and Financial Performance of the Company (Empirical Studies at the Manufacturing Company in the Province of Banten)

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FourA 2017

Proceedings of the 18th Asian Academic Accounting Association Annual Conference 2017

Conference 2026

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About Us

Link with Us

Proceedings of the 18^th Asian Academic Accounting Association Annual Conference 2017