The British Accounting Review

Inaugural Annual Conference

8 Dec 2023
University of Cape Town
GSB Academic Conference Centre
9 Portswood Rd, Victoria & Alfred Waterfront
Cape Town, South Africa

https://thebarevent.weebly.com/
Registration: https://barcapetown.eventbrite.co.uk
 Keynote Speaker

Prof. Mary Barth,

The Joan E. Horngren Professor of Accounting
Consulting Editor of the British Accounting Review
Stanford University

Conference Chair
Prof Phillip De Jager

Joint Editors
Wen Hou & Jason Xiao

Conference Co-Ordinator
Fangmin Hao
Message from the British Accounting Review
Welcome to Cape Town!

It is with great pleasure that we welcome you to the inaugural Global Conference of The
British Accounting Review, set against the stunning backdrop of Cape Town at the
University of Cape Town’s GSB Academic Conference Centre.

This significant gathering is scheduled for the 8th of December, 2023, where we aim to
foster discourse and share insights on the pivotal role of accounting and finance in
sustainable development.

We are honored to host Prof. Mary Barth from Stanford University as our keynote
speaker, along with our conference chair, Prof. Phillip de Jager. We are also privileged to
have the presence and contributions of our joint editors, Wenxuan Hou and Jason Xiao,
and our dedicated Conference Coordinators, Fangmin Hao and Shereen Awan.

Your participation is not just an opportunity to engage with original research, but also a
chance to network with peers during our on-site sessions, online discussions, and the gala
dinner.

We encourage you to take advantage of the location of the venue to enjoy the vibrant
surroundings of the Victoria & Alfred Waterfront.

For those joining us virtually, we have ensured a seamless experience with dedicated
Zoom links and sessions that promise to be as engaging and informative as our on-site
agenda.

We look forward to your contributions to what promises to be a fruitful and enlightening

conference.

We wish you a wonderful time in Cape Town

 Onsite Sessions
Zoom link to the on-site session throughout the day
https://ed-ac-uk.zoom.us/j/89887448858
Passcode: eXZEZbB8

8:50 – 9:00am
(Cape Town Registration & Coffee
Time GMT+2)

9:00-9:10 Welcome Address - Phillip De Jager, University of Cape Town

9:10-9:20 Introduction of the BAR - Joint Editor Wen Hou

Chair: Jason Xiao - Joint Editor of the BAR

Topic: Shaping Financial Reporting of the Future

9:20 - 10:20 Keynote Speaker: Prof. Mary Barth,
The Joan E. Horngren Professor of Accounting
Stanford University

10:20 -10:50 Coffee break

Session 1: Investment Decision-Making

Chair: Yizhe Dong, Co-Editor of JCEBS

◆ Optimizing Financial Choices: The Role of Attention and Experience in

P2P Investment Decisions
Presenter: Oleksandr Talavera (IESEG School of Management, Univ. Lille)
Discussant: Elaine Harris

◆ Investment delegation of private foundations

Presenter: Jerry Parwada (UNSW Business School, Sydney)
Discussant: Oleksandr Talavera
10:50 - 12:30
◆ Strategic Investment Decision-Making for Sustainability: a longitudinal
case analysis of acquisitions and disposals in a leading sustainable
organization
Presenter: Elaine Harris (University of Roehampton)
Discussant: Jerry Parwada

◆ AI Start-up Financing: The Role of Academic Signals

Presenter: Xiaoqing Fu (University of Macau)
Discussant: Yane Chandera
12:30 – 14:00 Lunch Break and Free Tour of The Watershed in V&A Waterfront

Session 2: Environmental Factors in Business Strategies

Chair: Xiaoqing Fu, University of Macau

◆ Green Empire Building: The Role of Environmental Preferences in

Acquisition Target Selection
Presenter: Victor Beyer (University of Kassel)
Discussant: Zhaoyan Liu

◆ Institutional investors' site visits and corporate climate risk management

Presenter: Jiahui Wu (University of Macau)
14:30 - 16:30 Discussant: Navitha Sewpersadh

◆ An Evaluation of the Big Four Audit Firms’ ESG Goals

Presenter: Navitha Sewpersadh (University of Cape Town)
Discussant: Jiahui Wu

◆ Board Characteristics and Climate Finance in the Banking Sector:

Evidence from an Emerging Economy
Presenter: Zhaoyan Liu (University of Macau)
Discussant: Victor Beyer

16:30 - 16:45 Coffee Break

Session 3: Corporate Ownership and Financial Structure

Chair: Jiandong Chen, Co-Editor of JCEBS

◆ Ownership structure and debt allocation within pyramidal business

groups
Presenter: Yane Chandera (Universitas Prasetiya Mulya)
Discussant: Marvelous Kadzima
16:45-18:00
◆ Bots and Earnings Announcements
Presenter: Konstantin Sokolov (University of Memphis)
Discussant: Xiaoqing Fu

◆ Future-proofing comes at a cost: The surprising link between language

and auditing fees
Presenter: Marvelous Kadzima (University of Sussex)
Discussant: Konstantin Sokolov

18:00-21:00 Gala Dinner

 Online Sessions
(Cape Town Time GMT+2)
Session 1A: Innovation and Market Dynamics
Chair: Lingyu Huang (University of Macau)

Zoom Link: https://ed-ac-uk.zoom.us/j/81714744464

(Passcode: 0vaYtWSR)

◆ Patents, Innovation, and Market Entry

Presenter: Dominik Jurek (University of California)
Discussant: Xing Huang

◆ Voluntary Environmental Regulation And Corporate Energy

Technology Innovation: The Case Of ESG Ratings
Presenter: Xing Huang (University of Reading)
Discussant: Praveen Bhagawan
11:00-12:40
(GMT+2) ◆ Does the Presence of Female Member on Corporate Boards matter for
Firm Value? Empirical Evidence from India
Presenter: Praveen Bhagawan (Krea University)
Discussant: Zhexu Ai

◆ Do SEC Enforcement Actions Deter Real Earnings Manipulations of

Industry Peers?
Presenter: Zhexu Ai (University of Connecticut)
Discussant: Dominik Jurek

Session 1B: Financial Reporting and Governance

Chair: Ahmed Hassan Ahmed (University of Dundee)

Zoom Link: https://ed-ac-uk.zoom.us/j/84815246478

(Passcode: jRsrJ9mR)

◆ Can other Comprehensive Income mitigate the stock price crash risk?
Presenter: Wei Jian (Xiamen National Accounting Institute) and Yan Wang
(Guangdong University of Foreign Studies)
Discussant: Kemi Yekini

◆ IFRS Consequences on the Clarity and Conciseness of Financial

11:00-12:40 Narrative Disclosures
(GMT+2) Presenter: Kemi Yekini (Aston University)
Discussant: Chen Yang

◆ The Bright Side of Regulatory Fragmentation: Evidence from Earnings

Management
Presenter: Chen Yang (University of Glasgow)
Discussant: Jay Heon Jung
 ◆ Using ‘Mood Images’ in an Annual Report to Influence Shareholder
Say-On-Pay Votes
Presenter: Jay Heon Jung (University of London)
Discussant: Wei Jian

Session 1C: Global Strategies and Sustainability

Chair: Vikas Soni (University of South Florida)

Zoom Link: https://ed-ac-uk.zoom.us/j/84458049529

(Passcode: 7cGNx53X)

◆ Climate Risk and Bank Performance

Presenter: Vikas Soni (University of South Florida)
Discussant: Fujie Zhao

◆ Liability of Foreignness and Global Sustainable Strategy

Presenter: Fujie Zhao (University of Western Australia)
Discussant: Zijie Huang
11:00-12:40
(GMT+2) ◆ The Green Rivalry Threat: Evidence from Green Strategies of Peer
Firms
Presenter: Zijie Huang (Curtin University)
Discussant: Yahaya Joshua Shagaya

◆ Micro Pension Plan for Informal Sector Workers in the Nigerian

Informal Economy
Presenter: Yahaya Joshua Shagaya (Universite Grenoble Alpes)
Discussant: Vikas Soni

Session 2A: Financial Analysis and Risk

Chair: Filipp Prokopev (University of Michigan)

Zoom Link: https://ed-ac-uk.zoom.us/j/81714744464

(Passcode: 0vaYtWSR)

◆ Understanding the Trend in Cash-Effective Tax Rates: Evidence from

India
14:00-15:40 Presenter: Deepanshi Arora (Indian Institute of Technology Delhi)
(GMT+2) Discussant: Md Abu Sufian

◆ Interpreting, Querying, and Securing Complex Financial Documents: A

Blockchain-Enabled, OCR & Language Model Approach with Enhanced
Cybersecurity Features
Presenter: Md Abu Sufian (RMIT University)
Discussant: Deepanshi Arora

◆ Market Fragmentation and Price Informativeness

 Presenter: Filipp Prokopev (University of Michigan)
Discussant: Nihar Singh

◆ Idiosyncratic Volatility: Reversals and Trend, Evidence from India

Presenter: Nihar Singh (Indian Institute of Technology Delhi)
Discussant: Filipp Prokopev

Session 2B: Corporate Regulation and Performance

Chair: Lingyu Huang (University of Macau)

Zoom Link: https://ed-ac-uk.zoom.us/j/84815246478

(Passcode: jRsrJ9mR)

◆ Firm Regulation Exposure and Corporate cash holdings

Presenter: Jan Pieter Veerhoek (University of Antwerp and Maastricht
University)
Discussant: Zhaoran Gong
14:00-15:40
(GMT+2) ◆ Time Zone Difference and Employee Coordination: Evidence from
Mergers and Acquisitions
Presenter: Zhaoran Gong (Xi’an Jiaotong-Liverpool University)
Discussant: Ahmed Hassan Ahmed

◆ Do Women Representation on Corporate Boards Promote

Environmental Sustainability? Evidence from the US
Presenter: Ahmed Hassan Ahmed (University of Dundee)
Discussant: Simon Rudkin

◆ Visualization of Financial Data with Topological Data Analysis Ball

Mapper
Presenter: Simon Rudkin (University of Manchester)
Discussant: Jan Pieter Veerhoek

Session 3A: Financial Markets and Technology

Chair: Evans Asiedu (University of Portsmouth)

Zoom Link: https://ed-ac-uk.zoom.us/j/81714744464

(Passcode: 0vaYtWSR)

15:50 – 17:30 ◆ Machine Learning in Asset Pricing: An Analysis of Algorithms,

(GMT+2) Temporal Dynamics, and Influential Factors
Presenter: Yihe Qian (University of Macau)
Discussant: Evans Asiedu

◆ Financial Liberalization and Compliance Risk: A Case Study of Banks

in Sub-Saharan Africa
Presenter: Evans Asiedu (University of Portsmouth)
 Discussant: Manto Rankgoale

◆ Digital and Financial Literacy in South Africa - the key to financial

inclusion?
Presenter: Manto Rankgoale (University of Sussex)
Discussant: Aastha Gupta

◆ The Impact of Using Derivatives on Stock Market Liquidity

Presenter: Aastha Gupta (Indian Institute of Technology Delhi)
Discussant: Yihe Qian

Session 3B: Industry Trends and Analysis

Chair: Jie Yang (China University of Geosciences)

Zoom Link: https://ed-ac-uk.zoom.us/j/84815246478

(Passcode: jRsrJ9mR)

◆ Predicting Mergers & Acquisitions: A Machine Learning-Based

Approach
Presenter: Yuchen Zhao (Nottingham University Business School China)
15:50 – 17:30 Discussant: Jie Yang
(GMT+2)
◆ Customer Centration and the Application of Industrial Robots: A
Perspective of Asset Specificity
Presenter: Jie Yang (China University of Geosciences)
Discussant: Haoran Wu

◆ Do Female Analysts Know Politics Better? Evidence from China

Presenter: Haoran Wu (Xi’an Jiaotong-Liverpool University)
Discussant: Yi Luo
Biography of Prof. Mary Barth

Mary E. Barth is the Joan E. Horngren Professor of Accounting, Emerita at Stanford

Graduate School of Business (GSB). Prior to joining the faculty at Stanford in 1995, she
was an associate professor at Harvard Business School and an audit partner at Arthur
Andersen Co. Professor Barth’s research is published in a variety of journals and has won
several awards.

Professor Barth was senior editor of The Accounting Review and previously served as an
editor. She has been the accounting department editor of Management Science and co-editor
of the Journal of Financial Reporting and served on the editorial boards of several other
academic journals. She served as a senior associate dean for Academic Affairs at GSB
from 2002 until 2009.

Professor Barth is vice chair of the Trustees of the Financial Accounting Foundation,
which oversees the Financial Accounting Standards Board (FASB) and the
Governmental Accounting Standards Board. She was a member of the International
Accounting Standards Board (IASB) from its inception in 2001 until 2009 and served as
the academic advisor to the IASB from 2009 until 2011. Prior to joining the IASB,
Professor Barth’s accounting standard setting activities included serving as a member of
the Accounting Standards Executive Committee of the American Institute of CPAs and
the Financial Accounting Standards Advisory Council of the FASB.

Professor Barth was president of the AAA and has served as its vice president and as
chair of several AAA committees. She also has served as vice president of the
International Association for Accounting Education and Research. She is an Honorary
Professorial Fellow at the University of Melbourne, Australia, and an Honorary Research
Fellow at the University of Cambridge, UK. She was an Extraordinary Professor at the
University of Pretoria, South Africa. She served on the External Audit Committee of the
International Monetary Fund, including as its chair.
 Conference Delegates
First Name Last Name Email University
Ahmed Hassan Ahmed a.h.a.ahmed@dundee.ac.uk University of Dundee
Zhexu Ai zhexu.ai@uconn.edu University of Connecticut
Indian Institute of
Deepanshi Arora smz208757@dms.iitd.ac.in
Technology Delhi
Evans Asiedu evans.asiedu@port.ac.uk University of Portsmouth
Mary Barth mbarth@stanford.edu Stanford University
Victor Beyer victor.beyer@outlook.de University of Kassel
Praveen Bhagawan praveen.bhagawan@krea.edu.in Krea University
Yane Chandera ychandera@pmbs.ac.id Universitas Prasetiya Mulya
Philip De Jager phillip.dejager@uct.ac.za University of Cape Town
Yizhe Dong yizhe.dong@ed.ac.uk University of Edinburgh
Xiaoqing Fu maggiefu@um.edu.mo University of Macau
Xi’an Jiaotong-Liverpool
zhaoran gong zhaoran.gong@xjtlu.edu.cn
University
Elaine Harris elaine.harris@roehampton.ac.uk University of Roehampton
Wenxuan Hou wenxuan.hou@ed.ac.uk University of Edinburgh
Xing Huang xing.huang@henley.ac.uk University of Reading
Zijie Huang zijie.huang@curtin.edu.au Curtin University
Xiamen National
Wei Jian jianwei@xnai.edu.cn
Accounting Institute
Yahaya Joshua Shagaya Message.Yahaya@gmail.com Universite Grenoble Alpes
Jay Heon Jung jay.jung@city.ac.uk University of London
Dominik Jurek dominik_jurek@berkeley.edu University of California
Marvelous Kadzima marvelous.kadzima@wider.unu.edu University of Sussex
Zhaoyan Liu yc17005@connect.um.edu.mo University of Macau
Yi Luo Yi.Luo@xjtlu.edu.cn
UNSW Business School,
Jerry Parwada j.parwada@unsw.edu.au
Sydney
Filipp Prokopev prokopev@umich.edu University of Michigan
Yihe Qian qianselena@outlook.com University of Macau
Manto Rankgoale mantorakgoale@gmail.com University of Sussex
Simon Rudkin simon.rudkin@manchester.ac.uk University of Manchester
Navitha Sewpersadh navitha.sewpersadh@uct.ac.za University of Cape Town
Indian Institute of
Nihar Singh Nihar.Singh@dms.iitd.ac.in
Technology Delhi
Konstantin Sokolov ksokolov@memphis.edu University of Memphis
Vikas Soni vsoni@usf.edu University of South Florida
md abu sufian abusufian.tex.cu@gmail.com RMIT University
IESEG School of
Oleksandr Talavera oleksandr.talavera@gmail.com
Management, Univ. Lille
University of Antwerp and
Jan Pieter Veerhoek jan.veerhoek@student.uantwerpen.be
Maastricht University
Guangdong University of
Yan Wang yan.wang@gdufs.edu.cn
Foreign Studies
Jiahui Wu yc27019@umac.mo University of Macau
 Xi’an Jiaotong-Liverpool
Haoran Wu wuhaor@kean.edu
University
Jason Xiao jasonxiao@um.edu.mo University of Macau
Chen Yang Chen.Yang@glasgow.ac.uk University of Glasgow
China University of
Jie Yang yangjie@cug.edu.cn
Geosciences
Kemi Yekini c.yekini@aston.ac.uk Aston University
University of Western
Fujie Zhao 23319021@student.uwa.edu.au
Australia

Presentation Requirement
10-minute presentation
8-minute discussion
7-minute Q&A

Map

Free Walking Tours of Cape Town

https://freewalkingtourscapetown.co.za/
Must-see attractions in Cape Town
https://www.lonelyplanet.com/south-africa/cape-town
 The British Accounting Review
2nd Global Conference
Call for Papers

December 2024
Ushuaia, Argentina
Patagonia & Gateway to Antarctica

Ushuaia is Argentina’s southernmost city. It’s situated at the bottom of the South American
continent in Tierra del Fuego. Ushuaia is generally considered not just Argentina’s but the
world’s southernmost city. It’s also the closest inhabited place to Antarctica. Ushuaia is
fondly referred to as ‘The End of the World’.
The word Patagonia conjures dreamy images of wide-open spaces, remote natural beauty,
massive glaciers, soaring Andes, outdoor adventures and iconic wildlife on land and at sea.
The Patagonia region of Argentina, which includes the southernmost third of the country
all the way south to Ushuaia, the most southerly city in the world, delivers all of that and
more.
Ushuaia is located between the Beagle Channel, glaciers and eternally snow-capped peaks.
Ushuaia is a city that you absolutely want to visit. The Ushuaia area lends itself to beautiful
hikes in Tierra del Fuego, to glaciers, tours of remote farms and husky dogsledding. But
also for boat trips on the famous Beagle channel where you are able to observe penguins,
seabirds, seals and with a little luck even whales.