Islamic Accounting, Banking and Finance

30 Yong-Ki Jung Chonnam National University, South Korea, Sun-Hwa Kim Chonnam National University, South Korea, Won-Sin Kim Chonnam National University, South Korea 5.4 Capital Markets Room 4 Moderator: Somchai Supattarakul, Thammasat University, Thailand Tunneling, Overlapping Owner, and Investor Protection: Evidence from Merger and Acquisition in Asia εas‘ud εachfoedz, Sumiyana Universitas Gadjah εada, Indonesia, Ratna Candra Sari The Association between Financial Characteristics and Capital Market Regulatory Non-Compliance Ainun Na‘im Universitas Gadjah εada, Indonesia, Rida Prihatni Universitas Negeri Jakarta, Indonesia The role of Self-Accounting and Financial Capability in consumer credit decisions Umberto Filotto University of Rome, Italy, Gianni Nicolini University of Rome, Italy 5.5 Corporate Governance Room 5 Moderator : εine Aksu, Sabancı University, Turkey Corporate Citizenship and Corporate Governance εüberra Yüksel Kadir Has University, Turkey The impact of corporate governance practices and performance measurement systems on firm value in emerging markets Elaine Yen Nee Oon University of Malaya, Malaysia

5.6 Research Forum

Room 6 Moderator: TBD 13:30 PM – 14:30 PM Lunch Break 31

14:30 PM – 16:00 PM

Concurrent Sessions Session 6.1: Financial Reporting Room 1 Moderator: Wan Nordin Wan-Hussin, Universiti Utara Malaysia, Malaysia Equity Recognition Akihiro Noguchi, Nagoya University, Japan Reporting financial ratios in annual reports: Voluntary disclosure perspective Greg Tower Curtin University of Technology, Australia, Norhani Aripin Curtin University of Technology, Australia, Grantley Taylor Curtin University of Technology, Australia Evaluation of Indonesian Local Government Financial Disclosure Level Year 2007 Nanda Ayu Wijayanti University of Indonesia, Indonesia, Yan Rahadian University of Indonesia, Indonesia, Sylvia Veronica Siregar University of Indonesia, Indonesia 6.2 Auditing Room 2 Moderator: Gatot Soepriyanto, Binus University, Indonesia Corporate Governance Quality, Audit Fees And Non-Audit Services Fees Mohammed Hudaib University of Essex, UK, Mahbub Zaman University of Manchester, UK, Roszaini Haniffa Bradford University, UK Measurement of Audit Quality through Real-Activity Earnings Management Hyuk Shawn Syngkyunkwan University, South Korea, Hyoik Lee Syngkyunkwan University, South Korea, Sanghyuk Moon Yeungnam University, South Korea 6.3 Social and Environmental Accounting Room 3 Moderator: Noriah Che-Adam, Universiti Utara Malaysia, Malaysia