9:30 ~ 10:50
Break 10:50 ~ 11:00
11:00 ~ 12:20
12:20 ~ 14:30
University CO-OP hours: Cafeteria 11:30 AM - 1:00 PM, Shop 10:00 AM - 3:00 PM
14:30 ~ 16:00
10:00 ~ 11:30
11:30 ~ 13:30
University CO-OP hours: Cafeteria 11:30 AM - 1:00 PM, Shop 10:00 AM - 3:00 PM
13:30 ~ 17:20
Behavioral Research Presentations
13:30 ~ 14:10
Katsuhiro Isokawa (Doshisha University)
Deterrence of Accounting Fraud: An Experimental Design on the Interaction between Internal Controls and Tone at the Top
14:10 ~ 14:50
Xiaojun Xu (Doshisha University)
The Role of Moral Mechanisms and Prospect Theory in Fraudulent Decision-Making: An Experimental Research Proposal
Break 14:50 ~ 15:05
15:05 ~ 15:45
Sho Hayakawa (University of Marketing and Distribution Sciences)
The Effect of Multiple Reference Point of RPI on Performance
15:45 ~ 16:25
Yoshitaka Hirose (Doshisha University)
Effects of Key Audit Matter Readability on Investor Understanding
Break 16:25 ~ 16:40
16:40 ~ 17:20
Satoshi Taguchi (Doshisha University)
The Paradox of Voluntary Sustainable Disclosure: Evidence from a Manager-Investor Trust Game