The 5th Annual International Accounting Symposium

Asian Review of Accounting

The 5th Annual International Accounting Symposium 

Asian Review of Accounting (ARA)  

July 8-9, 2022 (Virtual Conference) 



There is no registration fee for the virtual online research symposium.  

We do require the participants to fill out the Conference Registration form for organization purpose. Please fill out the registration form and send it to Prof. Chunhao Xu at [email protected] by July 4 2022.  


Day 1: Friday July 8 2022 (Beijing Time) 




8:00 am–8:05 am 

Welcoming Remarks 


8:05 am–8:30 am 

Plenary Session I 

Where will Accounting go in future? 

Jason Chen, RSM, China 

8:30am – 9:20am 


Paper Session 1 

Title - The Impact of Auditor Industry Specialization on the Association between Corporate Social Responsibility and Audit Fees 

Authors - Brooks, Lily (Texas A&M International University), Haynes, Christine (University of West Georgia), Liu, Linxiao (University of West Georgia, presenter), Yu, Michael (University of West Georgia) 

Discussant - Hickman, Leila Emily (California Polytechnic State University)  


Coffee Break 


Paper Session 2 

Title - Transportation improvements, information processing costs and stock price synchronicity: Evidence from the launch of high-speed railway in China  

Authors - Zhao, Gang (Zhejiang University of Finance & Economics), Yu, Xin (The University of Queensland, presenter), Ni, Kailun (Zhejiang University of Finance & Economics) 

Discussant - Zhu, Haoran (The University of Hong Kong & South University of Science & Technology) 

10:20 am–10:30 am 

Coffee Break 

10:30 am – 11:20 am

Paper Session 3 

Title - The Role of Financial Sustainability in the Iraqi Stock Markets during COVID-19 Pandemic: The Moderating Roles of Financial Expertise and Relinquishing Directors 

Author - Alnoor, Alhamzah (University of Sains Malysia, presenter) 

Discussant - Xiong, Yan (California State University Sacramento) 




Day 2: Saturday July 9 2022 (Beijing Time) 



8:00 am–8:30 am 

Plenary Session II 

Contemporary Accounting and Auditing Issues 

Chansog Kim, Stony Brook University

8:30 am – 9:20am 

Paper Session 4 

Title - Board characteristics and demand for audit quality: A Meta-Analysis

Authors - Kalia, Deepali (Indian Institute of Management Ranchi, presenter), Basu, Debarati (Shiv Nadar University), Kundu, Sayantan (Praxis Business School)  

Discussant - TBD 

9:20 am–9:30 am 

Coffee Break 


Paper Session 5 

Title - A Global Assessment of the Covid-19 Impact on IFRS 9 Loan Loss Provisions 

Authors - Engelmann, Bernd (Ho Chi Minh City Open University, Vietnam, presenter), Nguyen, Lam (Ho Chi Minh City) 

Discussant - Liu, Chengyong (Texas Tech University) 


10:20 am–10:30 am 

Coffee Break 

10:30am – 11:20am

Paper Session 6 

Title - Local Government Turnover and Capital Structure: Evidence from China 

Authors - Xin, Fu (Hohai University, presenter), Liang, Shangkun (Central University of Finance & Economics), Yu, Junli (Shanghai Jiao Tong University) 

Discussant - Li, Jingjing (Harbin University of Technology Shenzhen) 


Closing Remarks