18th ACSEAR Emerging Scholars Colloquium · Gayan Mapitiya Are owners genuine? A study on ownership structure and business stability in public listed companies in an emerging economy:

18TH ACSEAR EMERGING SCHOLARS COLLOQUIUM 2019 111 DECEMBER, SYDNEY AUSTRALIA

UNSW Business School

Centre for Energy andEnvironmental Markets

18th ACSEAR Emerging ScholarsColloquium11 December 2019 John B. Reid Theatre (except stated otherwise*)Australian Graduate School of ManagementUNSW Sydney Kensington Campus

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18TH ACSEAR EMERGING SCHOLARS COLLOQUIUM 2019 211 DECEMBER, SYDNEY AUSTRALIA

Time Activity

8:00am Registration at the AGSM Foyer

8:45am WelcomeProf Frederik Anseel

Associate Dean Research UNSW Business School

9:00am PlenaryHow to Structure a Research QuestionAssoc Prof Andrew JacksonSchool of Accounting, UNSW Sydney andEditor, Australian Journal of Management

10:00am Morning Tea

10:30am Arika ArtiningsihWhy Minority-Owned Enterprises Go Green? Evidence from Indonesia

Amal AlharthiSurveillance capitalism in Saudi Arabia’s retail sector

Ping ZhuLocal Governments and The Quality of CSR Information Disclosure: Chinese Evidence

12:00pm Lunch

1:30 - 2:30pm PlenaryDo’s and Don’ts in ResearchProf Gary MonroeSchool of Accounting, UNSW Sydney

2:30pm Veronica NormanShareholder engagement with corporate social responsibility reports: An accountability perspective of Chinese and Australian-owned mining companies

Kalupahana Manula Sandaruwan SenevirathneBio-political governmentality in the Sri Lankan tea industry 1820-2003

Gayan MapitiyaAre owners genuine? A study on ownership structure and business stability in public listed companies in an emerging economy: A Sri Lankan Study

4:00pm Afternoon Tea

EMERGING SCHOLARS’ COLLOQUIUMThe A-CSEAR Conference 2019 is holding a one-day Emerging Scholars’ Colloquium (ESC) in Social and Environmental Accounting research on Wednesday 11 December at the Australian Graduate School of Management (AGSM).

The ESC is a unique opportunity for networking and discussion between emerging scholars and experienced researchers. Throughout the day, every emerging scholar will receive feedback from senior research mentors in social and environmental accounting. In addition, there will be ample time for discussion and feedback from other emerging scholars.

The broad agenda for the ESC is presented below:

18TH ACSEAR EMERGING SCHOLARS COLLOQUIUM 2019 311 DECEMBER, SYDNEY AUSTRALIA

4:30pm Mbalenhle ZuluThe value relevance of Integrated Reporting adoption under a mandatory and voluntary regime: A cross country investigation

Nicole MoschakisThe impact of the regulatory reforms on the reporting practices of Australian registered charities

Gayan MapitiyaAre owners genuine? A study on ownership structure and business stability in public listed companies in an emerging economy: A Sri Lankan Study

4:30pm

*Venue for thisbreakout session

AGSM LG06

Da YangAccounting for the “uncounted” workers: towards a dialectic view of accounting through Rancière

Jwana JireisAccounting for Refugees: a study of the UNHCR

5:35pm Closing of ESC

6:00 pm Conference Welcome Drinks*AGSM Courtyard

Format of Presentation• 15 minutes presentation (Emerging Scholar)• 10 minutes discussion (Faculty Expert to lead)• 5 minutes Q&A (Audience)Presentations should be sent to [email protected] COB 9 December 2019 with subject heading ESC Presentations.

18TH ACSEAR EMERGING SCHOLARS COLLOQUIUM 2019 411 DECEMBER, SYDNEY AUSTRALIA

Paul Andon is Professor of Accounting UNSW Sydney. Paul’s research concentrates on issues in accountability, governance, and assurance as they relate to controlling fraud and other forms of workplace misconduct and responding to organisational crises. Paul’s research on serious workplace fraud, which is currently focused on offender strategies and other factors mitigating the effectiveness of management controls to detect/prevent fraud, is funded by an Australian Research Council Linkage Grant, and is being conducted in partnership with leading forensic accounting firm McGrathNicol and the Australian Institute of Criminology. Paul’s research has been published in a range of leading international journals, including Accounting, Organizations and Society, Journal of Management Studies, Journal of Business Ethics, and Management Accounting Research. Paul has also presented his research at a range of international conferences and contributed to books on contemporary management accounting practice.

Frederik Anseel is Professor of Management and Associate Dean of Research at UNSW Sydney Business School. He studies the motivational principles that determine why and how people can contribute to organizational success. His recent work focuses on how individuals can overcome motivational obstacles during the innovation and entrepreneurial process to “keep their fire burning”. His work has been featured in media such as Harvard Business Review, BBC, Science, Nature, Psychology Today, the New York Times, the Wall Street Journal and The Guardian. Apart from his work in academia, he has several years of industry experience by founding and managing two consulting firms, including one university spin-off. Through keynotes, executive coaching and consultancy, he has contributed to leadership development and performance management initiatives in a variety of industries.

John Dumay is Associate Professor of Accounting and Finance at Macquarie University, Sydney. He has previously worked for over 15 years as an independent business consultant across a wide range of industries before joining Sydney University after completing my Ph.D. in 2008. His works include intellectual capital, non-financial accounting and reporting, innovation, research methods and academic writing and his research activities link closely to management, accounting, and scholarly practice. John has over 60 peer-reviewed academic journal articles, publishing in prestigious journals such as Accounting Auditing and Accountability Journal, The British Accounting Review, Journal of Intellectual Capital, Public Management Review, Financial Accountability and Management and The Journal of Business Ethics.

Andrew Jackson is an Associate Professor and Scientia Fellow at UNSW Sydney. His research interests are in the area of financial accounting and financial statement analysis. He has published in Review of Accounting Studies, Accounting & Finance, ABACUS, Australian Journal of Management, Australian Accounting Review, and Managerial Auditing Journal. Andrew is currently the Editor-in-Chief of Australian Journal of Management, and was previously the Deputy Editor-in-Chief (Accounting) at Accounting & Finance, and associate editor at ABACUS and Meditari Accountancy Research. Andrew is a Chartered Accountant, serves as Treasurer on the board of the Accounting and Finance Association of Australia and New Zealand (AFAANZ), and is a member of the Academic Advisory Panel of the Australian Accounting Standards Board.

DISTINGUISHED FACULTY EXPERTS

18TH ACSEAR EMERGING SCHOLARS COLLOQUIUM 2019 511 DECEMBER, SYDNEY AUSTRALIA

Lee Moerman is Associate Professor of Accounting at the University of Wollongong. She has been researching in the area of social and environmental accounting for over two decades. Her research interests include: accounting for toxic substances; accounting for long-tail liabilities and asbestos compensation; funerary practices and costing; and accounting for Indigenous peoples. As a well-respected academic in this field, Lee attracts research students interested in accounting as a social activity and the broader effects of calculative practices including: climate induced sea level change; oil spills in Nigeria, and mining negotiations on Native Title lands. To study accounting as a social practice requires the use of an alternative to economic theories. Therefore, Lee adopts sociological theories to explain accounting practice in its broader context. As a qualitative researcher, Lee focusses on discourse analysis in its various manifestations to explore the meaning and power relations embedded in micro and macro level calculative practices.

Gary Monroe is Professor of Accounting UNSW Sydney, a Life Member and past President of the Accounting and Finance Association of Australia and New Zealand. His research interests include auditing with an emphasis on auditor judgment and decision making and the economics of auditing, business ethics, banking, fund management and financial reporting. He conducts research using experimental, archival, survey and qualitative research methodologies. He currently serves as Editor for Accounting and Finance, and Editor for Auditing: A Journal of Practice and Theory. He also serves on the Editorial Boards of a number of international journals.

Charl de Villiers is Professor of Accounting at The University of Auckland, New Zealand, where his research and teaching interests include Management Accounting, Sustainability Accounting, and Integrated Reporting. He is also an adjunct professor at the University of Cape Town, University of Pretoria, and University of the Western Cape, in South Africa; and Universiti Teknologi Mara, in Malaysia; as well as a research fellow at the Centre for Sustainability Management at Leuphana University Lüneburg, Germany. Charl is President (New Zealand) of AFAANZ (Accounting and Finance Association of Australia and New Zealand).

DISTINGUISHED FACULTY EXPERTS (CONTINUED)