TABLE OF CONTENTS
(In Alphabetical Order by Author)Preface
Conference Program
A: Accounting
- The Fusion of Criminology and Financial Reporting:
The Evolution of the Forensic Accountant
Kathie Cooper - Study on the Perception of Accounting Professionals on Accounting
Education in Romania
Paul Diaconu, Nicoleta Coman, Codrina Sandru, Catalina Gorgan & Vasile
Gorgan - Co-movement of Fundaments:
Structural Changes in the Business Cycle
Stefan Erdorf & Nicolas Heinrichs - Diversification in Firm Valuation: A Multivariate Copula Approach
Nicolas Heinrichs, Stefan Erdorf & Thomas Hartmann-Wendels - Some Theoretical and Methodological Suggestions for Studies
Examining Earnings Management and Ethical Judgments in
Accounting
Philip Heinz, Chris Patel & Eva Heidhues - Internal Control Assessment and Interference Effect
Lori Kopp - An Empirical Study of the Impact of IFRS on Earnings Management
Chunhui Liu - The Effects of Experience and Accountability on the Information
Selection Abilities and Judgments of Accountants
Rajni Mala - Elimination of Riba through Purification (Tazkiyah) of the Cash Flow
Concept: A Study from the Indonesian Business Muslim Habitus
Aji Dedi Mulawarman - Recognition of Goodwill under IFRS 3
Lela Pumphrey, Cecilia Lambert & Christopher Lambert - The Persistence of Return on Assets: Differences between Industries
and Differences between Firms
Ramon Saladrigues Sole, Jose L. Gallizo, Pilar Gargallo & Manuel Salvador - Mitigation of Earnings Management with IFRS Adoption: An
Empirical Study of Chinese Markets
Peter Secord & Ying Que - Does Outsourcing of Accounting Services Affect the Management
Accounting Practices in Small Firms
Helena Sjogren, Kaisu Puumalainen & Pasi Syrja - Tax Planning Practices in Small Limited Companies – Finnish
Evidence
Pasi Syrja, Kaisu Puumalainen & Helena Sjogren - Sowing the Seeds of Transfer Pricing Conflict
Bulend Terzioglu & Adam Steen - Accruals, Accrual Quality, and Borrowing Costs in the Market for
Syndicated Loans
Sonia Wasan, Kenneth N. Daniels & Jayaraman Vijaykumar - Accountability in the Sacred Context: The Case of Management,
Accounting and Reporting For Malaysian Cash Awqaf Institution
Hisham Yaacob & Hairul Suhaimi Nahar
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