9：00 a.m. –Opening Ceremony (Zoom 1)
Laixun Zhao, Kobe University, TJAR Managing Editor
Tamotsu Nakamura, Executive Vice President, Kobe University
Nobuyoshi Yamori, Director of Research Institute for Economics and Business Administration, Kobe University

9:15 –Zoom 1

Session 1

Zoom 2

Session 2

10:50a.m.
Moderator

Ryosuke Fujitani, Tokyo Keizai University

James Routledge, Hitotsubashi University

Speaker

Hrishikesh Desai, Arkansas State University

Jamie Tong, The University of Queensland(Co-authors: Ru Chen and Frank Zhang)

Title

Partner Selection as a Control Mechanism inInter-organizational Relationships: A ReviewAre Costs Stickier When the Future is Nearer?

Speaker

Zhilu Lin, Clarkson University(Co-authors: Sean Cao, Jack He, and Shaun Ren)

Kai Wu, Central University of Finance and Economics(Co-author: Ke Shi)

Title

Diffusers of Entrepreneurship

Relative Performance Evaluation and Corporate Tax Avoidance

Speaker

Jingjing Xia, City University of Hong Kong

Title

Reader Beware: Narrowly Beating Analyst Forecasts andJournalists' Co-coverage Choices in Earnings-Related News
ArticlesBreak

10:50 - 11:05 a.m.
11:05-12:40 p.m.
Moderator

Zoom 1

Session 3

Zoom 2

Session 4

Ryosuke Fujitani, Tokyo Keizai University

James Routledge, Hitotsubashi UniversitySpeaker

Felix Zhiyu Feng, University of Washington(Co-authors: Wenyu Wang and Yufeng Wu)

Tracy H. Y. Yeung, City University of Hong Kong
(Co-author: Raymond M.K. Wong)

Title

Looking the Other Way: The Screening Role of(Weak) Internal Monitoring

Relative Societal Trust and Multinational Group Audits

SpeakerCharles C.Y. Wang, Harvard Business School(Co-authors: Akash Chattopadhyay and Sa-Pyung
Shin)

Hamed M. Mohammad, Prince Sattam Bin Abdulaziz University

Title

Simplifying Business Group Structures: Value andGovernance Implications for Korean Chaebols

Internal Audit Activities Related to Risk Culture and Their
Implications for Organisational Learning about Risks

Zoom 1

Session 3

Zoom 2

Session 4

Speaker

Szu-fan Chen, The Hong Kong University ofScience and Technology(Co-author: Chao Jin)

James Routledge, Hitostubashi University(Co-author: Pamela Kent)

Title

The Unintended Effect of Shareholder Litigation
on Executive Compensation

Partner Audit Style Self-Contagion: Australian Evidence

12:40 - 1:30 p.m.

Lunch Break

1:30 – 3:05p.m.
Moderator

Zoom 1

Session 5

Koji Ota, Kansai UniversityJunjian Gu, University of Tsukuba

Speaker

Hitoshi Iwasaki, National University of Singapore(Co-authors: Ying Chen, Allen H. Huang, and HuiWang)

Peter Truc Do, The University of Queensland

Title

Neural Network Translated into Bag-of-Words:
Lexicon of Attentions

The Impact of Workforce Health on Earnings Quality

Speaker

Weihuan Zhai, The Hong Kong PolytechnicUniversity(Co-authors: James Ohlson and ErikJohannesson)

Xiaoli Jia, The Hong Kong Polytechnic University(Co-authors: Aurelius Aaron and Jeffrey Ng)

Title

The Explanatory Power of Explanatory Variables

Investing Better by Learning from Peers' Investment PlansSpeaker

Hui Wang, The Hong Kong University of Scienceand Technology(Co-authors: Allen Huang and Yi Yang)

Junjian Gu, University of Tsukuba

Title

FinBERT- A Deep Learning Approach toExtracting Textual Information

Hypermetropic R&D Investment and Operational Performance

3:05 – 3:20 p.m.

Zoom 2

Session 6

Break

3:20 - 4:55 p.m.
Moderator

Zoom 1

Session 7

Zoom 2

Session 8

Koji Ota, Kansai University

Junjian Gu, University of Tsukuba

SpeakerZhichao Li, Durham University(Co-authors: Guanming He and Richard Slack)Thoi Sinh Mai, Hanken School of Economics(Co-authors: Gonul Colak, Mansoor Afzali, and Pavel Savor)

Title

Does Real Earnings Management Adversely
Affect Analyst Coverage and Forecasts?

Management Guidance and Monetary Policy Transmission inthe Eurozone

Speaker

Junko Jinushi, Hitotsubashi University

Stefan Anchev, BI Norwegian Business School(Co-authors: Jörgen Hellström and Rickard Olsson)

Title

Post-Earnings Announcement Drift andOwnership Structure in the Japanese Stock
Market of the 21st Century

Firm Disclosure and Individual and Institutional Investors

Speaker

Nikhil Vidhani, Indian Institute of Management

Guanming He, Durham University(Co-author: Helen Ren)

TitleTrading Volume and Dispersion of Signals

Derivative Disclosures and Managerial Opportunism