No Session 7.5 International Accounting

14 Airlangga University, Indonesia Harmonization of accounting standards and extension of extensible business reporting language XBRL Saeed Jabbarzadeh Kangarlue Islamic Azad University of Urmia, Iran, Akbar Pourreza Soltan Ahmadi Islamic Azad University of Salmas, Iran 2498 Islamic view of accounting and new theories Yaghoub Aghdam Islamic Azad University, Iran 2509 Issues of Financial Literacy and Superannuation Ide Clinton Australian Catholic University, Australia 2520 Leasing in Transitional Countries –Ccase of BH Maja Letica University of Mostar, Bosnia and Herzegovina, Mirela Mabic University of εostar, Bosnia and Herzegovina, Jelena Brkić University of Mostar, Bosnia and Herzegovina 2552 Materiality disclosure thresholds and decision-making for environmental events Jeffrey Faux Victoria University, Australia 2573 Mathematics in Accounting as a Big Unanswered Question Sony Warsono Universitas Gadjah Mada, Indonesia, Arif Darmawan The Accounting Division of Accounting Corner, Indonesia, Muhammad Arsyadi Ridha The Accounting Division of Accounting Corner, Indonesia 2612 Revisions of Management Forecasts and Earnings Management under the Toyota Production System in the Japanese Automobile Industry Michio Kunimura Meijo University, Japan, Mitsuru Kubo Meijo University, Japan 2641 The Development And Evaluation Of intellectual Capital Index in Malaysia Shamsuddin Amanuddin Universiti Tenaga Nasional, Malaysia 2664 The Effect of Financial Crisis at Korean Stock Market Jang Hee Lee Dongseo University, Japan 2678 The Predictive Ability of Accrual Models with Respect to Future Cash Flows Yasushi Yoshida Chiba University of Commerce, Japan 2694 Transparency Reports and the Perception They Create On the Audit Profession – Case Of the Republic Of Macedonia Zorica Bozinovska Lazarevska University Ss Cyril and Methodius, Republic of Macedonia, Stolevska Maja State Audit Office, Republic of Macedonia 2698 Triple Entry Accounting and its Metaphors Reconsidered Gabriel Donleavy University of Western Sydney, Australia 2730 Voluntary Disclosure on RD Projects Carsten Winkler Heinrich-Heine- Universität Düsseldorf, Germany, Daniela Hochstein Heinrich-Heine- Universität Düsseldorf, Germany, Torsten Mindermann Heinrich-Heine- Universität Düsseldorf, Germany 2758 The Evaluation of Bank Network Role in Economic Growth Case Study of 2768 15 Golestan Province in Iran Parviz Saidi Islamic Azad University, Aliabad Katool Branch, Iran, Seyyed Hassan Seyyed Rezaie Islamic Azad University, Aliabad Katool Branch, Iran Identifying Production Capacity of Food Industries Aiming at Finding Out Their Missing Link Ahmed Sarani Islamic Azad University, Iran, Zahra Nejad Akbari Amoozesh va parvarsh, Iran 2783 16

10. Annual Asian Academic Accounting Association Conference Program Sunday, November 15, 2009

8:30 AM – 09.00 AM

Registration 9:00 AM – 09.15 AM Welcome and Introduction – M. Hasan Eken –Director of Institute of Social Sciences, Kadir Has University 9:15 AM – 10.30 AM Country Study: Accounting Research in Japan: Current Paradigm and Opportunities - Noguchi Akihiro- Nagoya University 10:30 AM – 10.45 AM Refreshment Break

10:45 AM – 12.00 AM

Current Trend in Accounting Research: Accounting and Valuation: Connecting Accounting with Finance - P.K.Sen - University of Cincinnati

12:00 AM – 13.30 PM

Lunch Break 13:30 PM – 14.45 PM Parallel Panels: Finding a Research Topic – Mine Aksu - Sabancı University P.K.Sen - University of Cincinnati Writing and Publishing a Dissertation –Noguchi Akihiro- Nagoya University Hajah Mustafa Mohd Hanefah - Islamic Science University of Malaysia 14:45 PM – 15.00 PM Refreshment Break 17

15:00 PM – 16.30 PM

Round Table Research Symposium – Faculty 15 min presentation followed by discussions:  Classification of Minority Interest on the Consolidated Balance Sheet in Japan - Masako Futamura, Nagoya University, Japan  Disclosure, Cost of Capital and Islamic Banks Performance: A Simultaneous Equations Approach - Nurul Huda Abdul Majid, Universiti Utara Malaysia, Malaysia  Corporate Governance and Earnings Management: A Study on the Malaysian Market - Nooriha Mansor, Universiti Teknologi MARA Perak, Malaysia  Economic Effects from Accounting Policy: The Mergers and Acquisitions Case – Humberto Ribeiro, Leicester Business School, UK 4:30 PM - 5:30 PM Plenary Session - Preparing for a lifelong career in Academia - Shahrokh Saudagaran – University of Washington Monday, November 16, 2009

9:00 AM – 10.00 AM

Registration 10:00 AM – 11.30 AM Opening Plenary M. Hasan Eken –Director of Institute of Social Sciences – Kadir Has University, President-Elect, AAAA Shahrokh Saudagaran - Dean for the Milgard School of Business - University of Washington, Secretary-General, AAAA εasum Türker - TÜRεOB