東アジアにおける最適な金融システム　研究ユニット

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-