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The Joint China Accounting and Finance Review (CAFR) and Journal of Accounting, Auditing and Finance (JAAF) Conference

 

 

Organized by The Hong Kong Polytechnic University (PolyU) and the Southwestern University of Finance and Economics (SWUFE), the Joint China Accounting and Finance Review (CAFR) and Journal of Accounting, Auditing and Finance (JAAF) Conferencewill be held on May 15-16, 2015 in Chengdu, China.

The Joint CAFR and JAAF Conference aims to provide a platform for scholars and experts in the fields of accounting, auditing, finance and economics to present cutting-edge research findings and to exchange insightful perspectives. It also intends to open channels of communication between Chinese and overseas academics to facilitate exploitation of research potential. Papers addressing issues related to the conference theme are welcome.

Date: May 15-16, 2015 (Fri & Sat)
Time: 09:00-18:00
Venue:

Fraser Suites Chengdu, China
中國 成都 成都仁恒辉盛阁国际公寓

Enquiries:

Ms Helen Chan (The Hong Kong Polytechnic University)
Email: helen.hk.chan@polyu.edu.hk    
Tel: (852) 2766 4158

Ms Phoebe Fan Wang (王釩) (Southwestern University of Finance and Economics)
Email: wangfanswufe@swufe.edu.cn
Tel: (86) 28 8709 2769

Prof. C.S. Agnes Cheng, School of Accounting and Finance, PolyU

Dr June Cheng, School of Accounting and Finance, PolyU

Dr Gang Hu, School of Accounting and Finance, PolyU

Dr Wenli Huang, School of Accounting and Finance, PolyU

Dr Nancy Su, School of Accounting and Finance, PolyU

Prof. Hongtao Tan, School of Accounting, Southwestern University of Finance and Economics

Prof. Bharat Sarath, Rutgers Business School

Conference Hotel: Fraser Suites Chengdu 成都仁恒輝盛閣國際公寓

No. 111 Zhihui Street, Jinjiang District, Chengdu 610016, China 成都市錦江區指揮街111 610016
Phone: +86 28 8516 6999 (or Ms. Zhang at 86-138 8067 6920)
Fax: +86 28 8665 9667
Website: http://chengdu.frasershospitality.com/en

Free registration fee. Please fill in the registration form and email to wangfanswufe@swufe.edu.cn on or before April 30,2015.

For enquiries, please contact Phoebe Fan Wang (王釩) of Southwestern University of Finance and Economics on 028-8709 2769.

研討会议程 Program 
第一天: 2015年5月15日(星期五) Day 1: 15 May 2015 (Friday)
时间 Time 项目 Event 地点 Location
9:00 a.m. – 9:30 a.m. 报到及注册 Registration 6/F 多功能会议庁
6/F Multi-functional meeting Room
9:30 a.m. – 9:50 a.m.

致辞 Welcoming Addresses

主持人Chairperson: 谭洪涛 西南财经大学会计学院 副院长、教授 
Hongtao Tan Associate Dean, Professor, School of Accounting, Southwestern University of Finance and Economics

西南财经大学会计学院 副校長
Vice President, Southwestern University of Finance and Economics

马永强 西南財經大學會計學院 院長、教授
Yongqiang Ma Dean, Professor, School of Accounting, Southwestern University of Finance and Economics

郑振兴 香港理工大学会计及金融学院 学院主任兼講座教授
C.S. Agnes Cheng Head and Chair Professor, School of Accounting and Finance, The Hong Kong Polytechnic University

6/F 多功能会议庁
6/F Multi-functional meeting Room
9:50 a.m. – 10:00 a.m. 拍照留念Photo Taking  
10:00 a.m. – 11:00 a.m.

专题演讲1 Keynote Speech 1

题目Topic: EMPIRICAL RESEARCH AND COMMON SENSE - Some elementary and unoriginal pointers

演讲者Speaker: James Ohlson The Hong Kong Polytechnic University

6/F 多功能会议庁
6/F Multi-functional meeting Room
11:00 a.m. – 11:15 a.m. 茶歇 Coffee Break  
11:15 a.m. – 11:30 a.m. 宣布CAFR 2014最佳论文奖
Announcement of CAFR 2014 Best Paper Award
6/F 多功能会议庁
6/F Multi-functional meeting Room
11:30 a.m. – 12:30 a.m.

专题演讲2 Keynote Speech 2

题目Topic: Interesting things about investing in R&D firms

演讲者Speaker: Ji-Chai Lin The Hong Kong Polytechnic University

6/F 多功能会议庁
6/F Multi-functional meeting Room
12:30 p.m. – 2:15 p.m. 午膳 Lunch 7/F 晚宴庁
7/F Dinning Hall
 

研讨环节A1 Paper Session A1

主持人Chairperson: Yuan Huang The Hong Kong Polytechnic University
6/F 会议室1
6/F Meeting Room 1
2:15 p.m. – 2:50 p.m.

JAAF编辑演讲Talk by JAAF editor

题目 Title: Comparison of Small Business Lending in China and US

演讲者Speakers: Bharat Sarath and Jingyi Du Rutgers Business School

 
2:50 p.m. – 3:25 p.m.

(1) 论文题目 Title: Auditors' Organizational Form Choice, Internal Control Quality and Audit Fees − Theoretical and Empirical Evidence

宣读者 Presenter: Jennifer Gao Harbin Institute of Technology Shenzhen Graduate School

评论人 Discussant: Yuan Huang The Hong Kong Polytechnic University

 
3:25 p.m. – 4:00 p.m.

(2) 论文题目 Title: The Effect of Individual Auditor Overseas Experience on Audit Quality: Evidence from China

宣读者Presenter: Weiqiang Tan Hong Kong Baptist University

评论人 Discussant: Mark Bliss The Hong Kong Polytechnic University

 
 

研讨环节B1 Paper Session B1

主持人Chairperson: Wayne Yu City University of Hong Kong
6/F 会议室3
6/F Meeting Room 3
2:15 p.m. – 2:50 p.m.

(1) 论文题目 Title: Fund Affiliated Analysts and Stock Price Synchronicity: Evidence from China

宣读者 Presenter: Qingbo Yuan University of Melbourne

评论人 Discussant: Wayne Yu City University of Hong Kong

 
2:50 p.m. – 3:25 p.m.

(2) 论文题目 Title: Friends Can Help: The Effects of Relationships in the Chinese Book-Building Process

宣读者Presenter: Wei Luo Peking University

评论人 Discussant: Wei-Ling Song Louisiana State University

 
3:25 p.m. – 4:00 p.m.

(3) 论文题目 Title: The Real Effect of Liquidity Provision on Entrepreneurial Financing: Evidence from a Natural Experiment in China

宣读者 Presenter: Bo Liu University of Electronic Science and Technology of China

评论人 Discussant: Ruonan Liu University of the Pacific

 
4:00 p.m. – 4:15 p.m. 茶歇 Coffee Break  
 

研讨环节A2 Paper Session A2

主持人Chairperson: Kam-Ming Wan The Hong Kong Polytechnic University
6/F 会议室1
6/F Meeting Room 1
4:15 p.m. – 4:50 p.m.

(1) 论文题目 Title: The Effect of Compensation Disclosure on Compensation Benchmarking: Evidence from China

宣读者 Presenter: Xinxin Liao Sun Yat-sen University

评论人 Discussant: Kam-Ming Wan The Hong Kong Polytechnic University

 
4:50 p.m. – 5:25 p.m.

(2) 论文题目 Title: Does Internal Control Prevent the Unreasonable Perquisite Consumption?

宣读者Presenter: Yuedong Li, Southwestern University of Finance and Economics

评论人 Discussant: Louis Cheng The Hong Kong Polytechnic University

 
5:25 p.m. – 6:00 p.m.

(3) 论文题目 Title: Can Shareholders be at Rest after Adopting Clawback Provisions? Evidence from Stock Price Crash Risk

宣读者 Presenter: Dichu Bao The Hong Kong Polytechnic University

评论人 Discussant: Guojin Gong Penn State University

 
 

研讨环节B2 Paper Session B2

主持人Chairperson: Kenneth Chu The Hong Kong Polytechnic University
6/F 会议室3
6/F Meeting Room 3
4:15 p.m. – 4:50 p.m.

(1) 论文题目 Title: Bondholder Reactions to Bank Loan Covenant Violations and the Evolution of Bank Loan Covenants

宣读者 Presenter: Yuqian (Jessica) Wang Winona State University

评论人 Discussant: Kenneth Chu The Hong Kong Polytechnic University

 
4:50 p.m. – 5:25 p.m.

(2) 论文题目 Title: Speculative Motive for Holding Cash and High-Interest Entrusted Loans

宣读者Presenter: Yan Yu Beijing Technology and Business University

评论人 Discussant: Yuqian (Jessica) Wang Winona State University

 
5:25 p.m. – 6:00 p.m.

(3) 论文题目 Title: Uncertainty Elasticity of Liquidity and Expected Stock Returns in China

宣读者 Presenter: Ping-Wen Sun Jiangxi University of Finance and Economics

评论人 Discussant: Jing Zhao The University of Hong Kong

 
6:30 p.m. – 8:30 p.m. 晚宴 Dinner 4/F 南堂馆
4/F Nantang Restaurant

 

 

第二天:2015年5月16日(星期六) Day 2: 16 May 2015 (Saturday)

时间 Time 项目 Event 地点 Location
 

研讨环节A3 Paper Session A3

主持人Chairperson: Stephen Lin Florida International University
6/F 会议室1
6/F Meeting Room 1
9:00 a.m. – 9:35 a.m.

(1) 论文题目 Title: Can Transient Institutions Correctly Interpret Small Negative Earnings Surprises in the Absence of Access to Management's Private Information?

宣读者 Presenter: Gang Hu The Hong Kong Polytechnic University

评论人 Discussant: Samir Trabelsi Brock University

 
9:35 a.m. – 10:10 a.m.

(2) 论文题目 Title: Mandatory Adoption of XBRL and Mutual Funds Flows - Evidence from China

宣读者Presenter: Jianguang Zeng Southwestern University of Finance and Economics

评论人 Discussant: Ming Liu Hong Kong Baptist University

 
10:10 a.m. – 10:45 a.m.

(3) 论文题目 Title: Estimates of Optimal Audit Firm Tenures across Different Legal Regimes

宣读者 Presenter: Joseph Johnston City University of Hong Kong

评论人 Discussant: Stephen Lin Florida International University

 
 

研讨环节B3 Paper Session B3

主持人Chairperson: Jun Yao The Hong Kong Polytechnic University
6/F 会议室3
6/F Meeting Room 3
9:00 a.m. – 9:35 a.m.

(1) 论文题目 Title: Whose Interests do Independent Directors Represent? Examining the Ownership-Contingent Nature of the Relationship between Board Independence and Tunneling

宣读者 Presenter: Charles P. Cullinan Bryant University

评论人 Discussant: Jun Du The Hong Kong Polytechnic University

 
9:35 a.m. – 10:10 a.m.

(2) 论文题目 Title: Does Independent Director’s Monitoring Affect Reputation? Evidence from Stock and Labor Market

宣读者Presenter: Jun Du The Hong Kong Polytechnic University

评论人 Discussant: Ting (Jeffrey) Zhang University of Dayton

 
10:10 a.m. – 10:45 a.m.

(3) 论文题目 Title: Capital Investment under Uncertainty – Evidence from Chinese Local Government Official Turnover

宣读者 Presenter: Ting (Jeffrey) Zhang University of Dayton

评论人 Discussant: Jun Yao The Hong Kong Polytechnic University

 
10:45 a.m. – 11:00 a.m. 茶歇 Coffee Break  
 

研讨环节A4 Paper Session A4

主持人Chairperson: Yong Zhang The Hong Kong Polytechnic University
6/F 会议室1
6/F Meeting Room 1
11:00 a.m. – 11:35 a.m.

(1) 论文题目 Title: Accounting Conservatism and Corporate Investment

宣读者 Presenter: Ming Liu Hong Kong Baptist University

评论人 Discussant: Yong Zhang The Hong Kong Polytechnic University

 
11:35 a.m. – 12:10 p.m.

(2) 论文题目 Title: Is Other Comprehensive Income Reported in the Income Statement More Value Relevant?

宣读者Presenter: Stephen Lin Florida International University

评论人 Discussant: Feng Tang The Hong Kong Polytechnic University

 
12:10 p.m. – 12:45 p.m.

(3) 论文题目 Title: Political Uncertainty, Institutions and Accounting Conservatism: Evidence from the Provincial Official Turnover in China

宣读者 Presenter: Philip T. Lin Xia'men University

评论人 Discussant: Qinglu Jin Shanghai University of Finance and Economics

 
 

研讨环节B4 Paper Session B4

主持人Chairperson: David Pecha The Hong Kong Polytechnic University
6/F 会议室3
6/F Meeting Room 3
11:00 a.m. – 11:35 a.m.

(1) 论文题目 Title: Social Capital, Political Connection, and CEO Compensation: Evidence from China

宣读者 Presenter: Hong Fan Saint Mary's University

评论人 Discussant: Yijie Tseng Fu Jen Catholic University

 
11:35 a.m. – 12:10 p.m.

(2) 论文题目 Title: The Efficiency of Compensation Contracting in China: Do Better CEOs Get Better Paid?

宣读者Presenter: David Pecha The Hong Kong Polytechnic University

评论人 Discussant: Hong Fan Saint Mary's University

 
12:10 p.m. – 12:45 p.m.

(3) 论文题目 Title: Firm Location Quality, Founding Family Firms and Managerial Expertise

宣读者 Presenter: Yijie Tseng Fu Jen Catholic University

评论人 Discussant: David Pecha The Hong Kong Polytechnic University

 
12:45 p.m. – 2:15 p.m. 午膳 Lunch 7/F 晚宴庁
7/F Dinning Hall
 

研讨环节A5 Paper Session A5

主持人Chairperson: Jing Fang The Hong Kong Polytechnic University
6/F 会议室1
6/F Meeting Room 1
2:15 p.m. – 2:50 p.m.

(1) 论文题目 Title: Do CEOs Pressure CFOs to Manage Earnings?

宣读者 Presenter: Ruonan Liu University of the Pacific

评论人 Discussant: Joseph Johnston City University of Hong Kong

 
2:50 p.m. – 3:25 p.m.

(2) 论文题目 Title: Managers' Manipulations Activities and Annual Report Readability: Earnings Management Perspective

宣读者Presenter: Tsung-Kang Chen Fu Jen Catholic University

评论人 Discussant: Dichu Bao The Hong Kong Polytechnic University

 
3:25 p.m. – 4:00 p.m.

(3) 论文题目 Title: The Different Roles of Innovation Input and Outcome in IPO Pricing: Evidence from the Bio-Pharmaceutical Industry in China

宣读者 Presenter: Haoping Xu Fudan University

评论人 Discussant: Jing Fang The Hong Kong Polytechnic University

 
 

研讨环节B5 Paper Session B5

主持人Chairperson: Jing Xie National University of Singapore
6/F 会议室3
6/F Meeting Room 3
2:15 p.m. – 2:50 p.m.

(1) 论文题目 Title: Are Environmental Social Governance Equity Indices Better Choice for Investors? An Asian Perspective

宣读者 Presenter: Ramiz ur Rehman Xi'an Jiaotong University

评论人 Discussant: Xiang Zhang Southwestern University of Finance and Economics

 
2:50 p.m. – 3:25 p.m.

(2) 论文题目 Title: Marking-to-Market, Commonality in Liquidity and Government Guarantee Effect: Evidence from China

宣读者Presenter: Hawfeng Shyu Sun Yat-sen University

评论人 Discussant: Ramiz ur Rehman Xi'an Jiaotong University

 
3:25 p.m. – 4:00 p.m.

(3) 论文题目 Title: Local Government Size, Political Background and Entrepreneurship in China

宣读者 Presenter: Xiang Zhang Southwestern University of Finance and Economics

评论人 Discussant: Jing Xie National University of Singapore

 
4:00 p.m. – 4:15 p.m. 茶歇 Coffee Break  
 

研讨环节A6 Paper Session A6

主持人Chairperson: Haitian Lu The Hong Kong Polytechnic University
6/F 会议室1
6/F Meeting Room 1
4:15 p.m. – 4:50 p.m.

(1) 论文题目 Title: Allocation of Decision Rights between Parent Firm and Its Subsidiaries

宣读者 Presenter: Yuanyuan Liu Peking University

评论人 Discussant: Haoping Xu Fudan University

 
4:50 p.m. – 5:25 p.m.

(2) 论文题目 Title: Determinants and Economic Consequences of Voluntary Monthly Operation Disclosure

宣读者Presenter: Renhui Fu Shanghai Jiao Tong University

评论人 Discussant: Wei Luo Peking University

 
 

研讨环节B6 Paper Session B6

主持人Chairperson: Huiwen Lai The Hong Kong Polytechnic University
6/F 会议室3
6/F Meeting Room 3
4:15 p.m. – 4:50 p.m.

(1) 论文题目 Title: 会计信息与宏观分析师经济预测

宣读者 Presenter: Junxiong Fang Fudan University

评论人 Discussant: Huiwen Lai The Hong Kong Polytechnic University

 
4:50 p.m. – 5:25 p.m.

(2) 论文题目 Title: 中国公司债信用评级、中介机构声誉与债券融资成本

宣读者Presenter: Chao Chen Fudan University

评论人 Discussant: Xiaorong Li Central University of Finance and Economics

 
5:25 p.m. – 6:00 p.m.

(3) 论文题目 Title: 中国上市公司金字塔控股结构与股价崩盘风险

宣读者 Presenter: Xiaorong Li Central University of Finance and Economics

评论人 Discussant: Chao Chen Fudan University

 
6:30 p.m. – 8:30 p.m. 晚宴 Dinner 龙抄手
Longchaoshou Restaurant

研討會程序如有任何更改,將於會場內張貼告示,恕不另行通知。
Any changes to the program will be posted in the venue without prior notice.

About Chengdu

Chengdu is the provincial capital of Sichuan province in Southwest China, as well as a major city in Western China.

With over 11 million inhabitants, and its recent ranking as one of the top Ten Chinese Cities for investments, Chengdu has experienced phenomenal growth. However, it retains a more laid-back approach to life compared to other big cities. Besides being known for its pandas, culture and superb food, Chengdu is associated with traditional Sichuan opera, as well as some fascinating museums and temples.

 

Visa and Travel

http://english.gov.cn/services/visitchina/

 

Weather

Chengdu has a monsoon-influenced humid subtropical climate, and is largely mild and humid. The 24-hour daily mean temperature in July and August is around 25 °C (77 °F), with afternoon highs sometimes reaching 33 °C (91 °F). Rainfall is common year-round but is the greatest in July and August, with very little of it in the cooler months.

 

Language

Chinese, generally the native Sichuan dialect, and specifically the “Chengdu Dialect”, English

 

Time Difference

GMT +8 hours

 

Currency

The unit currency is Renminbi (RMB), which comes in denominations of one, two, five, 10, 20, 50 and 100. Credit cards are widely accepted at larger establishments.

 

VAT

All prices are tax-inclusive when charged and there is no other tax that needs to be levied

 

Business Hours

Banks and government offices:
Mondays to Fridays, 09:00 to 17:00 hours
Saturdays, 09:00 to 13:00 hours

Offices:
Mondays to Fridays, 09:00 to 18:00 hours

Shops and department stores, may vary but mostly:
Mondays to Sundays: 10:00 to 21:00 hours, including public holidays

 

Cellular Network

The three biggest mobile telephone service providers are China Mobile, China Unicom and China Telecom.

 

Electricity

Voltage is 220V AC

Please click here for the pdf version (English)

按此下載中文版

Paper Submission

An electronic version of the manuscript in PDF or DOC format should be sent to Ms Amy Kwan at amy.ym.kwan@polyu.edu.hk by February 15, 2015. On the cover page, please also include an abstract, keywords and JEL codes.

Accepted papers will be given fast-track consideration for publication in the CAFR/JAAF journal. In this regard, authors should specify which journal they want to submit their paper. Papers submitted to CAFR may be written in Chinese or English. All accepted papers must be original contributions, that is, not previously published or under review for publication elsewhere.

Authors will be notified of the review result by March 16, 2015. One presenter of an accepted paper in regular plenary sessions will be reimbursed travel expenses up to US$500 (overseas) or RMB1,000 (domestic) and provided with accommodation (single occupancy) for three nights.

 

About CAFR and JAAF

CAFR is a bilingual journal published quarterly by the School of Accounting and Finance at PolyU. It is the first refereed journal of accounting and finance published in China. It emphasizes on disseminating accounting and finance research from China to the international community, and vice versa.

JAAF (http://jaf.sagepub.com/), peer-reviewed and published quarterly, is an indispensable resource for accounting and auditing researchers, faculty and students. Along with the exploratory and innovative works in TRACKS, JAAF offers insights into developments in accounting and related fields.