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October 18th, 2014

IFIM business school hosted the 15th FourA conference between 15th - 17th October 2014. The annual conference of the Asian Academic Accounting Association on Accounting and Accountability was being conducted for the first time in India and IFIM got the opportunity to host it. The conference had participation from well-known international and national accounting scholars, distinguished academicians, practitioners and members of professional bodies. It was a platform for accounting professionals to present their research papers, and participate in round table discussions based on the theme “Accounting and Accountability”

16th October

The Inauguration ceremony was held at Crowne plaza and was presided over by

  • Chief guest: Mr K Raghu, President ICAI (the Institute of Chartered Accountants of India)
  • Guest of Honor: Mr Abdul Majeed, Executive director at PWC (Price Waterhouse Coopers, India)
  • Dr. Sharukh Saudakaran, one of the founding member of FourA and Dean of University of Washington
  • Dr. Madhumita Chatterjee, Director - IFIM Business School
  • Dr. R Satish Kumar, Dean - Research & International Relations, IFIM Business School

The inauguration started with the lighting of the lamp by our Guests and felicitating the guests.

Dr. Madhumita Chatterji, addressed the gathering and passed a message that we are open to do any international research. Dr Sharukh Saudakaran gave a brief history about FourA conference and he gave an excellent statement stating 2% of the net income of a company has to be spent on CSR that sums up to billions of dollars, so someone has to be aware of how that 4-5 billion dollars of money are put to use. Mr K Raghu stated China, Japan and other nations are trying to invest in India especially in Bengaluru as it has the maximum startups in India. Mr Abdul Majeed enlightened the subject of supporting economic growth. The eminent academicians and students who presented their presentations were : -

  • Prof. Pradyot K. Sen, University of Washington – Bothell/Kathryn E. Easterday, Wright State University spoke about the January effect: An examination of accounting earnings, other value relevant information, and tax-loss selling
  • Dr.Rachappa Shette, Indian Institute of Management Kozhikode/ Dr. Sudershan Kuntluru, Indian Institute of Management Kozhikode/ Dr.Sunder Ram Korivi, School of Securities Education, Mumbai spoke about the Earnings management during IPOs: Evidence from India.
  • Dr. Kriengkrai Boonlert-U-Thai, Chulalongkorn University, THAILAND/Sirada Nuanpradit, PhD. Candidate, Chulalongkorn University spoke about the Accounting Conservatism and Future Investment Opportunities: Empirical Evidence from Thailand.
  • Dr. Michimasa Satoh, Nagoya University, Japan/Dr. Jeanne H. Yamamura, University of Nevada Reno spoke about the Auditing in Japan.
  • Poonam Dugar, Ahmedabad University/ Neha Desai, Ahmedabad University spoke about the Creative Accounting Practices in Financial Reporting and its Challenges.
  • Vibha Tripathi, H.L.Institute of Commerce, Ahmedabad University spoke about Convergence of AS 14 Amalgamation to IND AS 103 Business Combination and carves outs from IFRS 3.

Many other participants and academicians also gave their presentations on different topics.

17th October

The second day of the conference was held at the IFIM B-School campus. It was a great opportunity for the students to interact with the delegates and share little knowledge among them.

The delegates who presented their presentations were:

  • I Wayan Suartana, Udayana University, Indonesia/ Ketut Jati/Sherina Devi spoke about the Risk based internal audit based on culture (case study at LPD DESA ADAT PECATU in Bali).
  • StB/Dipl.-Kfm. Bastian Rausch (Phd student), Germany, and University of Siegen & Prof. Dr. Andreas Dutzi spoke about the Accounting Behaviour before insolvency - A multi-period and contextual focus.
  • Sumiyana, Universitas Gadjah Mada/Said Jubran spoke about the The technology readiness or social presence, which one could explain the technology acceptance better? An investigation on virtual communities.
  • Dr. H. Saduman Okumus, Istanbul Commerce University, Turkey spoke about the Exploring the demand conditions for Islamic banking in Turkey.
  • Prof. Hawfeng Shyu spoke about the Systematic Liquidity Risk Sharing around Mergers
  • Prof. Mihir Dash, Alliance University Bengaluru spoke about the Stock Audit in Retail Outlets: A Case Study.
  • Alexander P.V. B.Com.; ACA, MBA, PMP/Loyola Institute of Business Administration, Loyola College Campus, Chennai spoke about the Forensic Analysis To Detect Corporate Frauds.

The FourA conference team had their Annual General Meeting towards the end of the conference. The Indonesian delegates gave a glimpse of where the next FourA conference will be held. With that the FourA conference concluded on a very promising note.

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