2007 International Accounting Symposium

The 2007 Illinois International Accounting Symposium was held at the University of Hawaii at Manoa in Honolulu, Hawaii on June 7-9, 2007. The symposium was jointly sponsored by the University of Hawaii.

Papers Presented

Factors Explaining Corporate Governance Disclosure Quality: Canadian Evidence
Walid Ben-Amar, University of Ottawa
Ameur Boujenoui, University of Ottawa

Related Party Transactions (RPTs): A Second Source for Earnings Management – Evidence from Chinese IPOs
Peng Cheng, University of Surrey (UK)
Jean Chen, University of Surrey (UK)

Has earnings quality declined over time? Australian evidence
Reza Monem, Griffith University
Shadi Farshadfar, Griffith University

Earnings Quality in International Settings: A Comparative Study of Japan, Thailand and the U.S.A
Asheq Rahman, Massey University
Jira Yammeesri, Massey University
Hector Perera, Massey University

Do Auditing Standards Improve the Information Environment of Public Companies? Evidence from an Emerging Market
Heibatollah Sami, Lehigh University
Haiyan Zhou, The University of Texas – Pan American

Analyzing the German Accounting Triad with an enhanced multifactor model – “Accounting Premium” for IAS/IFRS and US GAAP vis-a-vis German GAAP
Oliver Vogler, University of Regensburg
Juergen Ernstberger, University of Regensburg