The 6th Annual International Accounting Symposium

Asian Review of Accounting (ARA)

June 30 - July 1, 2023 (Virtual Conference)

Day 1: Friday June 30 2023 (New York Time)

Meeting ID: 999 6661 2425
Passcode: ARA2023

Time	Event
8:00 am–8:05 am	Welcoming Remarks
8:05 am–8:30 am	Plenary Session I Machine Learning Accounting Research Zhang, Joseph (University of Memphis, USA)
8:30am – 9:20am	Paper Session 1 Title - The functional background of the compensation committee chair: The choice and weight of performance measures in CEO compensation Authors - Kalelkar, Rachana (University of Houston-Victoria); Nwaeze, Emeka (The University of Texas at San Antonio) Discussant - Gong, Stephen (Xi'an Jiaotong-Liverpool University)
9:20am–9:30am	Coffee Break
9:30am–10:20am	Paper Session 2 Title - Busy CEO and Financial Statement Footnotes Readability: Evidence from Indonesia Authors - Harymawan, Iman (Universitas Airlangga); Ratri, Melinda Cahyaning (Universitas Airlangga) Discussant - Ayuningtyas, Eka Sari (Universitas Airlangga); Yao, Li (Concordia University)

10:20 am – 11:10 am	Paper Session 3 Title - Corporate Hedging and Annual Report Readability Author - Sun, Li (University of Tulsa); Kim, Thomas (University of Tulsa) Discussant - Perry, Yumin Zhang (American University of Sherjah)

Day 2: Saturday July 1 2023 (New York Time)

Meeting ID: 999 6661 2425
Passcode: ARA2023

Time	Event
8:00 am–8:30 am	Plenary Session II An Overview of Carbon Accounting Research Luo, Laura (Macquarie University, Australia)
8:30 am – 9:20am	Paper Session 4 Title - Firm’s Life Cycle and Cash Flow Classification: Evidence from Indian Firms Authors - Mulchandani, Ketan (NMIMS University); Mulchandani, Kalyani (Mukesh Patel School of Technology) Discussant - Jain, Megha (Jaipuria Institute of Management); Boonlert-U-Thai, Kriengkrai (Chulalongkorn University)
9:20 am–9:30 am	Coffee Break
9:30am–10:20am	Paper Session 5 Title - Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study Authors - Riskiyadi, Moh (Universitas Trunojoyo Madura, Indonesia) Discussant - Zhang, Mark (Belmont University)

10:20am – 11:10am	Paper Session 6 Title - Financial Structure and Innovation: Firm-level Evidence from Africa Authors - Ayalew, Misraku (Dilla University, Ethiopia); Zhang, Joseph (University of Memphis, USA) Discussant - Chen, Jeff (Texas Christian University, USA)
	Closing Remarks