The 1st East Asia Conference in Accounting & Finance
Understanding Trends in Accounting Practices and Research
Saturday,December 10
09:30-10:00 Registration
10:00-10:10 Welcoming Remarks
-Hiroshi Saito(President, Nagasaki University)
1 Keynote Speech
10:10-11:10
■Achieving International Convergence of the Accounting Standards -Tatumi Yamada (Board Member, International Accounting Standards Board, Japan)
Couvergence of Accounting Standards-Japanese Perspective
-Toru Shikibu (Deputy Commissioner for International Affairs, Financial Services Agency, Japan)
Break
2 The Current State and Issues of Accounting System and Practice in East Asia
11:20-12:20 Chair: Masayuki Susai (Nagasaki University, Japan)
■The opportunities and obstacles in the development of CPA auditing in china
-Rong Xie (Shanghai National Accounting Institute, China)
■The Current State and Issues of Accounting System and Practice in Japan
-Kiyotaka Ueno (Nagasaki University, Japan)
■Global Convergence of Institutions
-Kenji Aramaki (University of Tokyo,Japan)
Lanch Break: 12:20-13:30
3 Research Session I (Financial Accounting)
13:30-15:00 Chair: Kiyotaka Ueno (Nagasaki University, Japan)
■The Accounting Regulation Systems in China
- Presenter: Qian Fengsheng (Shanghai University of Finance and Economics, China)
- Discussant: Kiyotaka Ueno (Nagasaki University, Japan)
■Income Computation Structure of the Asset-and-Liability View
-Presenter: Hiromasa Okada (Nagasaki University, Japan)
-Discussant: Qian Feng Sheng (Shanghai University of Finance and Economics, China)
Break
4 Research Session II (Auditing)
15:10-16:40 Chair: Rong Xie (Shanghai National Accounting Institute, China)
■The Effect of Audit Partner Tenure on Client Managers’Accounting Discretion
-Presenter: Ho Young Lee (Yonsei University, korea)
-Discussant: Hironori Fukukawa (Nagasaki University, Japan)
■The Comparing the Audit Quality Assurance System of the US and China
-Presenter: Du Ying (Shanghai University of Finance and Economics, China)
-Discussant: Hironori Fukukawa (Nagasaki University, Japan)
Closing Remarks: 16:40-
-Tadashi Imada (Nagasaki University, Japan)
Reception: 17:00-
Understanding Trends in Accounting Practices and Research
Saturday,December 10
09:30-10:00 Registration
10:00-10:10 Welcoming Remarks
-Hiroshi Saito(President, Nagasaki University)
1 Keynote Speech
10:10-11:10
■Achieving International Convergence of the Accounting Standards -Tatumi Yamada (Board Member, International Accounting Standards Board, Japan)
Couvergence of Accounting Standards-Japanese Perspective
-Toru Shikibu (Deputy Commissioner for International Affairs, Financial Services Agency, Japan)
Break
2 The Current State and Issues of Accounting System and Practice in East Asia
11:20-12:20 Chair: Masayuki Susai (Nagasaki University, Japan)
■The opportunities and obstacles in the development of CPA auditing in china
-Rong Xie (Shanghai National Accounting Institute, China)
■The Current State and Issues of Accounting System and Practice in Japan
-Kiyotaka Ueno (Nagasaki University, Japan)
■Global Convergence of Institutions
-Kenji Aramaki (University of Tokyo,Japan)
Lanch Break: 12:20-13:30
3 Research Session I (Financial Accounting)
13:30-15:00 Chair: Kiyotaka Ueno (Nagasaki University, Japan)
■The Accounting Regulation Systems in China
- Presenter: Qian Fengsheng (Shanghai University of Finance and Economics, China)
- Discussant: Kiyotaka Ueno (Nagasaki University, Japan)
■Income Computation Structure of the Asset-and-Liability View
-Presenter: Hiromasa Okada (Nagasaki University, Japan)
-Discussant: Qian Feng Sheng (Shanghai University of Finance and Economics, China)
Break
4 Research Session II (Auditing)
15:10-16:40 Chair: Rong Xie (Shanghai National Accounting Institute, China)
■The Effect of Audit Partner Tenure on Client Managers’Accounting Discretion
-Presenter: Ho Young Lee (Yonsei University, korea)
-Discussant: Hironori Fukukawa (Nagasaki University, Japan)
■The Comparing the Audit Quality Assurance System of the US and China
-Presenter: Du Ying (Shanghai University of Finance and Economics, China)
-Discussant: Hironori Fukukawa (Nagasaki University, Japan)
Closing Remarks: 16:40-
-Tadashi Imada (Nagasaki University, Japan)
Reception: 17:00-
Past Information:
The 4th East-Asian Conference on Finance and Accounting
第4回東アジア金融・会計カンファレンス
Past Information:
The 3rd East-Asian Conference on Finance and Accounting
第3回東アジア金融・会計カンファレンス
Past Information:
The 2nd East-Asian Conference on Finance and Accounting
第2回東アジア金融・会計カンファレンス
Past Information:
The 1st East-Asian Conference on Finance and Accounting
第1回東アジア金融・会計カンファレンス