The Twelfth International Conference of the Journal of International Accounting Research (JIAR)

Final Conference Program

Sunday June 29, 2025 - Doctoral & Early Career Consortium

9:00 am - 3:00 pm

Doctoral and Early Career Consortium

Ifrane

Monday June 30, 2025 - Reception

4:00 pm - 6:00 pm	Registration Opens	Marriott Casablanca Hotel
6:00 pm - 7:30 pm	Reception	La Terasse, 3rd Floor

Tuesday July 1, 2025 - Day 1

8:30 am - 4:00 pm	Registration Opens	Room:
9:00 am - 9:30 am	Welcome Address Samir Trabelsi, Chair, 12th International Conference of JIAR; CPA Ontario Distinguished Scholar, Brock University Ling Lisic, Senior Editor, Journal of International Accounting Research; Virginia Tech Lakchmi Goel, Dean. Faculty of Business Administration, Al Akhawayn University Changjiang (John) Wang, AAA-AIS President-Elect, University of Cincinnati	ANIS
9:30 am - 10:30 am	Keynote Presentation: The challenges of family business succession and the role of the chartered accountant Zakaria Fahim, Managing Partner, BDO Morocco	ANIS
10:30 am - 10:55 am	Coffee Break
11:00 am - 11:55 am Chair: Ling Lisic, Virginia Tech	Plenary Paper 1 REAL EFFECTS OF BOARD REFORMS: INTERNATIONAL EVIDENCE Songyi Han, Norwegian School of Economics (NHH)* , Jaehyeon Kim, South Dakota State University , Sang Soo Park, Korea University Discussant: Jennifer Joe , Virginia Tech	ANIS
12:00 pm - 1:25 pm	Lunch	Restaurant BAB (Third Floor)
1:30 pm - 3:00 pm Concurrent Session 1: Corporate Tax Strategies and Financial Regulation Chair: Khin Phyo Hlaing, Saint Mary's University	TAXES UNDER PRESSURE: HOW MARKET COMPETITION SHAPES CORPORATE TAX AVOIDANCE WORLDWIDE Khairul Kamarudin, University of Wollongong in Dubai* , Wan Adibah Wan Ismail, United Arab Emirates University , Akmalia Mohamad Ariff, Unversiti Malaysia Terengganu , Marziana Madah Marzuki, Unversiti Teknologi Mara Discussant: Travis Chow , University of Hong Kong [CANCELLED] THE TIMELINESS OF LOAN LOSS RECOGNITION AND UNRECOGNIZED TAX BENEFITS Khin Phyo Hlaing, Saint Mary's University* , Jagadison K. Aier, George Mason University , Colin Q. Koutney, George Mason University Discussant: Khairul Kamarudin , University of Wollongong in Dubai TAXES AND LOAN CHARGE-OFF: EVIDENCE FROM TCJA [CANCELLED] Yanju Liu, Hong Kong Baptist University* , Travis Chow, University of Hong Kong , LinZhi Huang, University of Hong Kong , Jeffrey Ng, University of Hong Kong Discussant: Khin Phyo Hlaing , Saint Mary's University	Capre
1:30 pm - 3:00 pm Concurrent Session 2: Environmental Performance and Pandemic Decision Making Chair: Li Zhang, University of Illinois Urbana-Champaign	14 – STRATEGIC ENVIRONMENTAL DISCLOSURES UNDER ECONOMIC GROWTH PRESSURES [CANCELLED] Huijuan Cao, Beijing Institute of Technology* , Xiaohui (Fiona) Li, Discussant: Li Zhang , University of Illinois Urbana-Champaign 50 – VALUE, VALUES, AND OPPORTUNITIES: HOW SELL-SIDE ANALYSTS VIEW AND VALUE ENVIRONMENTAL PRACTICES Yujing Ma, The Hong Kong Polytechnic University* , Deqiu Chen, University of International Business and Economics , Haoyuan Li, University of International Business and Economics , Roni Michaely, The University of Hong Kong Discussant: Huijuan Cao , Beijing Institute of Technology [CANCELLED] 34 – PEOPLE OR PROFIT - A WEDDING BANQUET VENUE’S CHOICE DURING THE PANDEMIC Li Zhang, University of Illinois Urbana-Champaign* , Chia-Hsin Hung, Ming Chuan University Discussant: Yujing Ma , The Hong Kong Polytechnic University	Cumin
1:30 pm - 3:00 pm Concurrent Session 3: Emerging Financial Instruments and Corporate Disclosure Chair: Baohua Xin, University of Toronto	44 – PRIVATE FIRM DISCLOSURES AND PUBLIC FIRMS’ DEBT CHOICE Walid Saffar, The Hong Kong Polytechnic University* Discussant: Baohua Xin , University of Toronto 65 – THE USEFULNESS OF CRYPTOCURRENCY DISCLOSURES: EVIDENCE FROM U.S. PUBLIC FIRMS Thinh Nguyen, Lancaster University* , Canh Thien Dang, King's College London Discussant: Walid Saffar , The Hong Kong Polytechnic University 16 – MANDATORY ENVIRONMENTAL DISCLOSURE AND PUBLIC AVOIDANCE BEHAVIOR Baohua Xin, University of Toronto* , Yile (Anson) Jiang, University of Hong Kong Discussant: Thinh Nguyen , Lancaster University	Origan
1:30 pm - 3:00 pm Concurrent Session 4: Valuation, Innovation, and Market Transparency I Chair: Khalid Nainar, McMaster University	12 – HARAKIRI: IS JAPANESE MANAGERIAL COMPENSATION "STICKY"? Jumpei Hamamura, Kwansei Gakuin University* , Sho Hayakawa, University of Marketing and Distribution Sciences , Kento Inoue, Kindai University Discussant:Luisa Unda , University of the Balearic Islands 17 – FOREIGN MAJOR CUSTOMERS AND FINANCIAL REPORTING TRANSPARENCY Xi Fu, University of Liverpool* , Wenjiao Cao, Erasmus University Rotterdam , Xiaoxi Wu, Bocconi University , Zhifang Zhang, University of Warwick Discussant: Jumpei Hamamura , Kwansei Gakuin University BANK ACCOUNTING METRICS, PARTY BRAND, AND VOTERS BEHAVIOR IN US. ELECTIONS Khalid Nainar, McMaster University, Tingying (Jojo) Zhou, McMaster University, Justin Jin, McMaster University* Discussant: Lacey Donley, Fort Lewis College	Curry
1:30 pm - 3:00 pm Concurrent Session 5: Valuation, Innovation, and Market Transparency II Chair: Harit Satt, Al Akhawayn University	43 – THE EFFECT OF INTELLECTUAL PROPERTY RIGHTS PROTECTION ON STOCK PRICE INFORMATIVENESS Tharindra Ranasinghe, American University* , Fangfang Hou, Xiamen University , Jeffrey Ng, The University of Hong Kong , Janus Jian Zhang, Hong Kong Baptist University Discussant: Minjae Koo , Korea University 47 – DECODING ASSET IMPAIRMENT REVERSALS Wenyi Dong, The Chinese University of Hong Kong, Shenzhen* , Peng-Chia Chiu, The Chinese University of Hong Kong, Shenzhen , Yinglei Zhang, The Chinese University of Hong Kong , Zili Zhuang, The Chinese University of Hong Kong Discussant: Tharindra Ranasinghe , American University 53 – FIRM-DEVELOPED APPS AND ANALYSTS’ USE OF TRADITIONAL INFORMATION SOURCES Minjae Koo, Korea University* , Joseph Stice, George Mason University , Volkan Muslu, University of Houston , Mary Lee, ESSEC Business School Discussant: Wenyi Dong , The Chinese University of Hong Kong, Shenzhen	Anis
3:00 pm - 3:25 pm	Coffee Break
3:30 pm - 5:00 pm Concurrent Session 6: Valuation, Innovation, and Market Transparency III Chair: Stephani Mason, DePaul University	63 – THE AUDITOR-VALUATION SPECIALIST COOPETITIVE ALLIANCE IN THE FAIR VALUE AUDIT OF COMPLEX FINANCIAL INSTRUMENTS Stephani Mason, DePaul University* , Dereck Barr-Pulliam, University of Louisville , Jennifer Joe, Virginia Tech , Kerri-Ann Sanderson, Bentley University Discussant: Kevin Gauch , Technical University of Darmstadt 68 – MARKET REACTION TO THE COMPLEXITY OF FINANCIAL INFORMATION Samantha Telles, University of São Paulo (USP)* Discussant: Amna Chalwati , Saint Mary's University 71- THE EFFECT OF SASB STANDARDS ADOPTION ON AUDIT REPORT LAGS: THE MEDIATING EFFECT OF ESG CONTROVERSIES Rabeb Dabbebi, Sfax University* , Hichem Khlif, Sfax University , Samir Trabelsi, Brock University Discussant: Stephani Mason , DePaul University	Capre
3:30 pm - 5:00 pm Concurrent Session 7: Auditor Knowledge Development and Corporate Governance Chair: Zeping Pan, ESCP Business School	52 – HOW AUDITORS DEVELOP KNOWLEDGE: CLIENT PRODUCTION COMPLEMENTARITY AND ITS IMPACT ON AUDIT QUALITY Liwei Zhu, CUNEF University* , Ting Dong, Stockholm School of Economics , Zeping Pan, ESCP Business School Discussant: Yu-Hsuan Chung , National Chung Cheng University 61 – CLIENT THIRD-PARTY SPECIALISTS AND AUDIT ENGAGEMENT Zeping Pan, ESCP Business School* Discussant: Liwei Zhu , CUNEF University 15 – DO FULL-TIME CORPORATE GOVERNANCE OFFICERS INFLUENCE BOARD MEETING ATTENDANCE? Yu-Hsuan Chung, National Chung Cheng University , Yi-Ta Lee, National Chung Cheng University* , Pa-Hsuan Chang, HCT Logistics Co., Ltd. Discussant: Zeping Pan , ESCP Business School	Cumin
3:30 pm - 5:00 pm Concurrent Session 8: Environmental Compliance and Supply Chain Strategies Chair: Enshuai Yu, Boston College	60 – CUSTOMER’S DISCLOSURE STRATEGY IN THE SUPPLY CHAIN: THE ROLE OF ENVIRONMENTAL POLICY Diana Huang, POLYU CPCE* , Huang Wenli, POLYU CPCE , Kwong Waiman, Hong Kong Metropolitan University , Wong Shun-mun, POLYU CPCE Discussant: Enshuai Yu , Boston College 67 – MODERN SLAVERY, LABOUR EXPLOITATION, AND MORAL LEGITIMACY: A BUSINESS STRATEGY PERSPECTIVE Umair Riaz, The Open University* , Ismail Khan, , Mahmoud Elmarzouky, University of St Andrews , Haseeb Ur Rahman, University of Science and Technology Beijing Discussant: Diana Huang , POLYU CPCE 70 – REGULATORY COSTS AND VERTICAL INTEGRATION: EVIDENCE FROM SUPPLY CHAIN DISCLOSURE REGULATIONS Enshuai Yu, Boston College* Discussant: Umair Riaz , The Open University	Origan
3:30 pm - 5:00 pm Concurrent Session 9: Executive Compensation, Credit Ratings, and Performance Chair: Marjene Gana, ÉTS, HEC Montréal	6 – DOES OCI RECYCLING AFFECT CREDIT RATING? EVIDENCE FROM US COMMERCIAL BANKS Imen Fredj, Central Bank of Tunisia* , Marjene Gana, École de Technologie Supérieure, HEC Montréal* , Samir Trabelsi, Brock University, Canada Discussant: Marina Ruseva , Lamar University 10 – GHG EMISSIONS AND FIRM PERFORMANCE: EVIDENCE FROM MANDATORY INDOOR TEMPERATURE RESTRICTION Cheng Erh Dio Huang, University of Oklahoma* Discussant: Xi Fu , University of Liverpool 38 – HOW DOES FIRM PERFORMANCE AFFECT CEO BONUS PAY? Marina Ruseva, Lamar University* , Emrah Ekici, University of Wisconsin - Eau Claire Discussant: Cheng Erh Dio Huang , University of Oklahoma	Curry
3:30 pm - 5:00 pm Concurrent Session 10: Accounting Standards and ESG Disclosure Practices I Chair: Wenli Huang, HKPU	3 – DOES REGULATORY OVERSIGHT DISCIPLINE ESG FUNDS TO WALK THE TALK? Lisa Chengzhu Sun, Hong Kong Polytechnic University* , Nancy Su, Hong Kong Polytechnic University , Dichu Bao, Lingnan University, Hong Kong , Huai Zhang, Nanyang Technological University Discussant: Wenli Huang , Hong Kong Polytechnic University, CPCE 5 – ESG RATING DISAGREEMENT AND FIRMS’ GREEN HUMAN CAPITAL INVESTMENT [CANCELLED] Bimpong Patrick, Lingnan University* , Wu Feng, Harry, Lingnan University , Bao Dichu, Lingnan University Discussant: Lisa Chengzhu Sun , Hong Kong Polytechnic University 18 – THE ESG PARADOX: HOW OWNERSHIP STRUCTURE AFFECTS FIRMS’ ESG PERFORMANCE Wenli Huang, Hong Kong Polytechnic University, CPCE* , Jingjing Huang, Hong Kong Polytechnic University, CPCE , Raymond Kwong, Hong Kong Metropolitan University , Helen Wong, Hong Kong Polytechnic University, CPCE Discussant: Bimpong Patrick , Lingnan University [CANCELLED]	Anis
5:10 pm - 5:55 pm Moderator: Samir Trabelsi- Brock University	Editors Panel Ling Lisic, Senior Editor, Journal of International Accounting Research C.S. Agnes Cheng, University of Oklahoma Anne Jeny, IESEG, Accounting in Europe Qiang WU, Hong Kong Polytechnic University	ANIS
7:30 pm - 10:00 pm	Gala Dinner	Dar El Kaid Restaurant

Wednesday July 2, 2025 - Day 2

8:30 am - 3:00 pm	Registration Open
8:30 am - 9:30 am Plenary Session 2 Chair: C.S. Agnes Cheng, University of Oklahoma	THE OUTSOURCING OF INFORMATION SYSTEMS: IMPLICATIONS FOR FINANCIAL REPORTING QUALITY Fellipe Raymundo, University of Arkansas* , Hiba Abu Sammour, University of Arkansas , Cory Cassell, University of Arkansas Discussant: Khalid Nainar , McMaster University	ANIS
9:30 am - 10:30 am Moderator: Samir AGOUMI - Dar Alkhibra	Panel: Navigating the Sustainability Landscape: Opportunities and Challenges Panelists: Ibrahim Moussa Youssouf - Senghor Consulting Omar BENAICHA - Certi-Trust Assia BACHERKI - EXPERIUS Amna Chalwati - Saint Mary’s University	ANIS
10:30 am - 10:55 am	Coffee Break
11:00 am - 12:30 pm Concurrent Session 11: Accounting Standards and ESG Disclosure Practices II Chair: Susan McCracken, McMaster University	35 – THE ESG TRANSFORMATION DECISION IN A FOOD DISTRIBUTION COMPANY Li Zhang, University of Illinois Urbana-Champaign* , Anne Wu, National Chengchi University , Rickie Chen, National Chengchi University Discussant: Susan McCracken , McMaster University 39 – ESG INVESTORS AND MANDATORY ESG DISCLOSURES: EVIDENCE FROM HUMAN CAPITAL DISCLOSURES Martin Zafiryadis, Copenhagen Business School* Discussant: Li Zhang , University of Illinois Urbana-Champaign 42 – IMPACT OF ECAM DISCLOSURES ON ESG PERFORMANCE Susan McCracken, McMaster University* , Ismat Jahan, McMaster University Discussant: Martin Zafiryadis , Copenhagen Business School	ANIS
11:00 am - 12:30 pm Concurrent Session 12: Accounting Standards and ESG Disclosure Practices III Chair: Arwa Alsubhi, University Nottingham Business School	51 – THE IMPACT OF ASC 842 ON CLASSIFICATION SHIFTING Sha Zhao, Oakland University* , C.S. Agnes Cheng, University of Oklahoma , Yuedan Geng, University of Science and Technology of China Discussant: Ying Gan , Erasmus University Rotterdam 64 – ROUNDING OF INTERNAL PERFORMANCE TARGETS: DETERMINANTS AND IMPLICATIONS Ying Gan, Erasmus University Rotterdam* , Xiaoxu Ling, Shanghai University of Finance and Economics , Ivy Zhang, University of California, Riverside , Yong Zhang, Hong Kong Polytechnic University Discussant: Sha Zhao , Oakland University 75- EXPLORING THE DYNAMICS OF AUDIT COMMITTEE ATTRIBUTES AND CORPORATE FAILURE: THE MODERATING ROLE OF EXTERNAL AUDIT QUALITY AND BOARD FUNCTIONS IN UK PUBLIC FIRMS Arwa Alsubhi, University of Nottingham Business School* Discussant: Ahmad Alqatan, Arab Open University	Curry
11:00 am - 12:30 pm Concurrent Session 13: COVID-19, Risk Management, and Analyst Behavior Chair: Mark Anderson, University of Calgary	48 – RISK AWARENESS AND COST STICKINESS DURING THE COVID-19 IN JAPAN Masayuki Yoshida, Kindai University* , Toru Ogasawara, Konan University , Sho Hayakawa, University of Marketing and Distribution Sciences , Masaki Uchita, Kobe University , Takahito Kondo, Kyoto Sangyo University Discussant: Harit Satt , Al Akhawayn University 58 – SIGNALING AND COST MANAGEMENT: DIVIDEND FORECAST AND ASYMMETRIC COST BEHAVIOR IN JAPAN Daichi Kato, Matsuyama University* Discussant: Masayuki Yoshida , Kindai University 33 – EMOTIONAL SHIFTS IN EARNINGS CONFERENCE CALL AND INVESTOR REACTIONS Luisa Unda, University of the Balearic Islands* , Dinithi Ranasinghe, University of Otago , Paul Mather, La Trobe University , Daswin Da Silva, La Trobe University , Gihan Gamage, La Trobe University Discussant: Daichi Kato , Matsuyama University	Origan
11:00 am - 12:30 pm Concurrent Session 14: Auditor Behavior, Insider Trading, and Ethical Alignment Chair: Masako Darrough, Baruch College--CUNY	11 – COST STICKINESS AND OPPORTUNISTIC INSIDER TRADING Masako Darrough, Baruch College--CUNY* , Ahsan Habib, Massey University , Mahmud Hossain, Clark Atlanta University , Joan Miao, Independent Discussant: Seok Woo Jeong , Korea University Business School 21 – CHARITABLE ALIGNMENT AND AUDITOR-CLIENT CONTRACTING: AN EXPLORATORY STUDY Anne Jeny, IESEG School of Management* , Nava Cohen, New Jersey City University , Luc Paugam, HEC Business School, Paris Discussant: Masako Darrough , Baruch College--CUNY 55 – AUDITOR’S RISK ASSESSMENT, NEGATIVE ESG NEWS, AND INSIDER TRADING Seok Woo Jeong, Korea University Business School* , Hyorim Lee, Korea University Business School Discussant: Anne Jeny , IESEG School of Management	Cumin
12:30 pm - 1:25 pm	Lunch	Restaurant BAB (Third Floor)
1:30 pm - 3:00 pm Concurrent Session 16: Board Reform and ESG Governance: International Perspectives Chair: Gopal Krishnan Bentley University	22 – REAL EFFECTS OF MANDATORY NON-FINANCIAL REPORTING REGIMES: EVIDENCE FROM GREEN INNOVATIONS Yuan Huang, Hong Kong Polytechnic University* Discussant: Wan Adibah Wan Ismail , United Arab Emirates University 45 – ENHANCING ESG PERFORMANCE THROUGH BOARD CULTURAL DIVERSITY: INTERNATIONAL EVIDENCE Wan Adibah Wan Ismail, United Arab Emirates University* , Khairul Anuar Kamarudin, University of Wollongong in Dubai, UAE , Nor Hazwani Hassan, Universiti Malaysia Terengganu, Malaysia , Mahyudin Ahmad, Universiti Teknologi Mara, Malaysia Discussant: Songyi Han , Norwegian School of Economics (NHH) 74 – DIRECTOR SOCIAL STATUS AND FINANCIAL REPORTING QUALITY AND AUDIT FEES Gopal Krishnan, Bentley University* , Md Samsul Alam, University of Derby , Prem Puwanenthiren, University of Westminster , Rasim Simsek, Bilecik Seyh Edebali University Discussant: Samir Trabelsi , Brock University	Anis
1:30 pm - 3:00 pm Concurrent Session 17: Global Accounting Practices and Regulatory Spillovers Chair: Minjae Koo, Korea University Business School	9 – STOCK MARKET LISTING AND REAL EARNINGS MANAGEMENT IN A DEBT-ORIENTED COUNTRY: EVIDENCE FROM JAPAN Yuya Koga, Chuo University* , Tomoyasu Yamaguchi, Chuo University Discussant: Justin Chircop , Lancaster University 27 – EXPLORING THE CROSS-COUNTRY INTERACTION BETWEEN TARGET COSTING AND ACTIVITY-BASED COSTING: IMPLICATIONS FOR GLOBAL COST MANAGEMENT PRACTICES Davood Askarany, University of Auckland* , Hassan Yazdifar, University of Derby Discussant: Yuya Koga , Chuo University 29 – UNINTENDED ECONOMIC CONSEQUENCES OF COUNTRY-BY-COUNTRY REPORTING: EVIDENCE FROM AUDIT FEES Justin Chircop, Lancaster University* , Shaohua He, Lancaster University , Jiancheng (Duncan) Liu, University of Macau Discussant: Davood Askarany , University of Auckland	Curry
1:30 pm - 3:00 pm Concurrent Session 18: Climate Risk Disclosures and Global Accounting Chair: Angie Abdel Zaher, American University in Cairo	41 – THE PERSISTENCE AND EVOLUTION OF AUDIT STYLES: EVIDENCE FROM A BIG 4 COLLAPSE IN JAPAN Ryosuke Fujitani, Hitotsubashi Business School* , Kim Hyonok, Tokyo Keizai University Discussant: Angie Abdel Zaher , American University in Cairo 7 – COMPETITIVE ADVANTAGE FROM MANDATORY CLIMATE RISK DISCLOSURES: EVIDENCE FROM THE U.S. INSURANCE INDUSTRY Jia Guo, The Hong Kong Polytechnic University* , Jiang Cheng, Lingnan University , Jeffrey Ng, The University of Hong Kong , Tjomme Rusticus, Independent Discussant: Ryosuke Fujitani , Hitotsubashi Business School 54 – CORPORATE CLIMATE RISK MANAGEMENT IN THE NET-ZERO ERA: REGULATORY, STRATEGIC, AND GOVERNANCE DRIVERS Angie Abdel Zaher, American University in Cairo* , Abdulbaki Ubandawaki, American University in Cairo , Issa Saheed Olanrewaju, Universiti Putra Malaysia Discussant: Jia Guo , The Hong Kong Polytechnic University	Origan
1:30 pm - 3:00 pm Concurrent Session 19: Accounting Ethics, Labor Practices, and Legal Institutions Chair: Lacey Donley, Fort Lewis College	30 – DOES INTERTEMPORAL COMPARABILITY IN PRESENTED FINANCIALS MATTER FOR INVESTORS? EVIDENCE FROM RECENT PRONOUNCED ACCOUNTING CHANGES Jacky Chau, Shenzhen Technology University* , Meiling Zhao, The Chinese University of Hong Kong Discussant: Mohammed Aminu Sualihu , Zayed University[CANCELLED] 8 – DO CHINESE FIRMS RESPOND TO US REGULATION WITH COMPLIANCE SHOPPING? Lacey Donley, Fort Lewis College* , Wanying Jiang, The University of Texas Permian Basin , Kenneth Reichelt, Louisiana State University Discussant: Jacky Chau , Shenzhen Technology University 69 – BEYOND DISCLOSURE: SOCIAL ROLE OF SOCIAL MEDIA Enshuai Yu, Boston College* , Sean S. Cao, University of Maryland at College Park , Lijun (Gillian) Lei, University of North Carolina at Greensboro , Susan Shu, Boston College Discussant: Jingran Zhao , Hong Kong Polytechnic University	Cumin
1:30 pm - 3:00 pm Concurrent Session 20: Social Media, CSR, and Market Perceptions Chair: Abdelmajid Ibnrissoul, ENCG Casablanca	23 – ACCRUALS QUALITY, INVESTMENT EFFICIENCY, AND THE MODERATING ROLE OF CORPORATE SOCIAL RESPONSIBILITY UNDER VARIED ENFORCEMENT ENVIRONMENTS Abdullah Alsaadi, Umm Al Qura University* Discussant: Enshuai Yu , Boston College 78 - Enhancing Board-Level Performance through Cloud Accounting: Evidence from MENA Firms Ahmad Alqatan, Arab Open University* Discussant: Abdelmajid Ibnrissoul , ENCG Casablanca	Capre
3:00 pm - 3:25 pm	Coffee Break
3:30 pm - 5:00 pm Concurrent Session 21: Foreign Investment and Financial Policy Impacts Chair: David Godsell, University of Illinois	19 – CORPORATE PURPOSE DISCLOSURE IN THE ANNUAL REPORT: SUBSTANCE OR CHEAP TALK? AN EXPERIMENTAL ANALYSIS OF NON-PROFESSIONAL INVESTORS’ PERCEPTION Kevin Gauch, Technical University of Darmstadt* , Jochen Theis, University of Southern Denmark Discussant: Ling Lisic , Virginia Tech 24 – HOW DID FOREIGN INVESTMENT AFFECT CHANGES IN LIQUIDITY ASSOCIATED WITH IFRS ADOPTION? A COMPARATIVE ANALYSIS Mark Anderson, University of Calgary* , Shahid Khan, Penn State - Berks , Hussein Warsame, University of Calgary , Michael Wright, University of Calgary Discussant: Marjène Rabah G. , École de Technologie Supérieure, HEC Montréal 56 – NATIONAL SECURITY-RELATED FOREIGN INVESTMENT SCREENING LAWS AND EARNINGS MANAGEMENT David Godsell, University of Illinois* Discussant: Mark Anderson , University of Calgary	Anis
3:30 pm - 5:00 pm Concurrent Session 22: Public Policy, Financial Reporting, and Local Economies Chair: Changjiang Wang, University of Cincinnati	46 – ADOPTION OF ACCOUNTING FOR CURRENT EXPECTED CREDIT LOSSES AND REPORTING OF INTERNAL CONTROL WEAKNESS Changjiang Wang, University of Cincinnati* , Gopal Krishnan, Bentley University , Radhika Majeji, Bentley University Discussant: Yuan Sun , The Hong Kong Polytechnic University 49 – THE INTRODUCTION OF NEW IPOS AND LOCAL FIRM’S DEBT STRUCTURE Yuan Sun, The Hong Kong Polytechnic University* Discussant: Yanju Liu , Hong Kong Baptist University [CANCELLED] 66 – THE INTERGOVERNMENTAL FISCAL SYSTEM AND LOCAL FIRMS’ ACCOUNTING CHOICES [CANCELLED] Travis Chow, University of Hong Kong* , Weizhu Hou, The Renmin University of China , Xin Wang, University of Hong Kong Discussant: Changjiang Wang , University of Cincinnati	Origan
3:30 pm - 5:00 pm Concurrent Session 23: Regulatory Compliance and Cross-Border Governance Chair: Christiana Antwi-Obimpeh, University of Texas at El Paso	26 – THE EFFECTS OF EXTERNAL MONITORING AND COUNTRY-LEVEL FACTORS ON COMPLIANCE WITH ONE-TIME MANDATORY DISCLOSURES Christiana Antwi-Obimpeh, University of Texas at El Paso* , Dereck Barr-Pulliam, University of Louisville , Stephani Mason, DePaul University Discussant: Mariem Khalifa, Zayed University 36 – THE COST OF OPERATIONAL DISRUPTIONS: DATA BREACHES AND THE QUALITY OF CORPORATE INVESTMENT DECISIONS Mariem Khalifa, Zayed University* , Sabri Boubaker, EM Normandie Business School , Ali Sheikhbahaei, Monash Business School , Mohammed Aminu Sualihu, Zayed University Discussant: Christiana Antwi-Obimpeh , University of Texas at El Paso 37 – THE BRIGHT-SIDE OF HOMEGROWN LEADERSHIP: EVIDENCE FROM CORPORATE LABOR VIOLATIONS [CANCELLED] Mohammed Aminu Sualihu, Zayed University* , Hamdi Ben-Nasr, Qatar University , Mehdi Khedmati, Monash University , Toka S. Mohamed, Qatar University Discussant: Arwa Alsubhi , University of No6ngham Business School	Cumin
5:00 pm - 5:15 pm	Best Paper Awards Announcement & 13th JIAR Conference Venue Closing Remarks

Thursday July 3, 2025 - Day 3

8:30 am - 3:00 pm	Registration Closed
12:00 pm - 1:15 pm	Editors Luncheon Meeting (by invitation only)

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