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THE 1ST CAIRO UNIVERSITY
INTERNATIONAL CONFERENCE ON ACCOUNTING
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CONFERENCE PROGRAMME
SATURDAY, 12 SEPTEMBER 2015
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REGISTRATION (Coffee & Refreshments)
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8:00-9:00
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MEMPHIS
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WELCOME ADDRESS
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9:00-9:30
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VERT
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Professor Magdy Abdel-Kader – CUICA, Chief Coordinator
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Professor Ashraf El-Sharkawy – Head of Accounting Department, Cairo
University
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Professor Raafat Ahmed Ali –Dean of Faculty of Commerce, Cairo
University
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Professor Said Daw, Vice President of Cairo University & CUICA
Chairman
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Professor Gaber Nassar, President of Cairo University
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PLENARY SESSION I
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9:30-10:30
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VERT
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Chair:Magdy Abdel-Kader
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Neo-liberal Economics – a Critical Reflection
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Christine Cooper, University of Strathclyde, UK
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BREAK
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10:30-11:00
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SESSION I: Corporate Social Responsibility
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11:00-12:30
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VERT
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Chair:Ashraf El-Sharkawy
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Promoting Corporate Social Responsibility and Sustainability: A Model of Integrity
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Nihel Chabrak,United Arab Emirates University, United Arab Emirates
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Assessing Causality between Corporate Social and Financial Performance: Evidence from Egypt
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Mohamed E. Abulezz, Zagazig University, Egypt
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Determinants of CSR Disclosure of Tunisian Listed Banks: A Multi Support Analysis
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RaïdaChakroun, University of Carthage (IHEC), Tunisia
SarraMbirki, University of Manouba, Tunisia
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LUNCH
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12:30-13:30
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MEMPHIS
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PLENARY SESSION II
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13:30-14:30
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VERT
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Chair: Hussein Eissa, President of Ain Shams University
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Thoughts on Competency Integration in Accounting Education
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Raef Lawson, Research & Policy Institute of Management
Accountants, USA
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SESSION II: Corporate Governance
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14:30-16:00
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VERT
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Chair: Mohamed Hassan
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The Effect of Multiple Directorships on Real and Accrual-based Earnings Management: Evidence from Saudi Listed Firms
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Kais Baatour, University of Manouba, Tunisia
Hakim Ben Othman, University of Tunis, Tunisia
Khaled Hussainey, University of Plymouth, UK
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Corporate Governance and the Informativeness of Risk Disclosure: Evidence from MENA Emerging Markets
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NejiaMoumen, University of Tunis, Tunisia
Hakim Ben Othman, University of Tunis, Tunisia
Khaled Hussainey, University of Plymouth, UK
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The Role of Independent Non-Executives in the UK Audit Firms’ Governance
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Mohamed Khaled Eldaly, University of Bradford, UK
Diana Mostafa Mohamed, German University in Cairo, Egypt
Magdy Abdel-Kader
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SESSION III: Management Accounting
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14:30-16:00
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VERDI
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Chair:A. Awadallah
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The Relevance of Management Accounting: Whether lost or Regained?(128)
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Akram Ali M. Zoubi,University of Sirte, Libya
Abdelsalam
Ahmed Alkizza,University of Benghazi, Libya
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Performance Measurement in Manufacturing Companies and Corporate Governance: New Perspective in Management Accounting
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FayzaObied-Allah, Damanhr University, Egypt
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Ownership Structure and Cost Stickiness: Evidence from Egypt
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AwadElsayedAwad Ibrahim,Arab Open University, Egypt
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COFFEE BREAK
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16:00-16:30
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MEMPHIS
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Session IV: Corporate Governance & Disclosure
(Arabic)
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16:30-18:00
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VERT
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Chair:Ahmed Abotalib
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متطلبات التوكيد على الإفصاح عن غازات الاحتباس الحراري كمحددات لمستوى جودته)
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Abd El-wahab Nasr Ali, Alexandria University, Egypt
Shehata El-sayedShehata, Alexandria University, Egypt
Amina Ramdan Mohamed Nomer, Damanhour University, Egypt
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استخدام التحالفات الإستراتيجية في تعظيم مبادئ الحوكمة بهدف دعم القدرة التنافسية في الجامعات الخاصة مع دراسة ميدانية
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ElbazFawzyElbazKabil, Ministry of Finance, Egypt
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محاولة تقييم التزام المؤسسات الجزائرية بمتطلبات العرض والإفصاح الواردة في النظام المحاسبي المالي وأثره على تحسين المضمون المعلوماتي للقوائم المالية: مقاربة وصفية حول مجمع(B.C.R) سطيف
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LakhdarAzzi , University of Mohamed Boudiaf, Algeria
Al
saadiAyad, University of Tipaza, Algeria
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Research Forum I: Auditing, Governmental &
Public Accounting
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16:30-18:00
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VERDI
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Chair: Ahmed Elsabbagh
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Government Accounting Reform: A
Case Study of Egypt(114)
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Mahmoud Abdelsalam, Arab Academy for Science, Technology &
Maritime Transport, Egypt
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Evaluating the Impact of Internal Control in ERP Environment on Competitive Advantages: With an Application to Egyptian Post Sector
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Mohamed Ali Wahdan, Menoufia University, Egypt
Ahmed RagabNassar, Menoufia University, Egypt
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The Role of Auditors in Managing the ERP Associated Risks from the Actor Network Theory Perspective
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Iman M. Arafa,Cairo University, Egypt
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Construction of a Lower-tier
Profession: The Case of public accountants in Tunisia(133)
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Sami El Omari, University of Toulouse, France
WafaKhlif, University of Toulouse, France
Crawford Spence, University of Warwick, UK
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The Effect of Culture as a Macro Level Factor of Social Interaction and Religiosity as a Micro Level Factor of Social Interaction on the Degree of Auditors’ Moral Development and Independence: An Exploratory Cross Culture Study between Egypt and United Kingdom
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Diana Mostafa Mohamed, German University in Cairo, Egypt
Ehab K. A. Mohamed,German University in Cairo, Egypt
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THE 1ST CAIRO UNIVERSITY
INTERNATIONAL CONFERENCE ON ACCOUNTING
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CONFERENCE PROGRAMME
SUNDAY, 13
SEPTEMBER 2015
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REGISTRATION (Coffee & Refreshments)
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8:00-9:00
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MEMPHIS
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PLENARY SESSION III
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9:00-10:00
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VERT
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Chair: Magdy Abdel-Kader
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What Do We Know About Management Accounting from Published Research?
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Mike Shields, Michigan State University, USA
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SESSION V:
Tax & Political Issues
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10:00-11:30
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VERT
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Chair: TahseenElshazly
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The Impact of the Political System on the Adoption of IPSAS by International Public Organizations
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Salma Damak, IHEC Carthage, Tunisia
AmelChatti,IHEC Carthage, Tunisia
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Accountants and auditors in the Arab Machreqfrom colonial to global models
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Elisabeth Longuenesse, Université de Versailles Saint-Quentin en
Yvelines, France
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A Framework of Transfer Pricing Tax Strategies of Multinational Companies and the Tax Regulations in Egypt
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Wagdy Abdallah, Seton Hall University, USA
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RESEARCH FORUM II: Corporate Governance &
Management Accounting
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10:00-11:30
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VERDI
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Chair: Mohamed E. Abulezz, Zagazig
University
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Towards Congruence and Consistency between Management Accounting System and Modern Manufacturing Strategies: A Framework of Resource-based Antecedents and Effectiveness-based Consequences
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Ashraf Hassan Ali, Alexandria University, Egypt
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Government Involvement in the Enforcement of Corporate Governance in the Nigerian Banking Sector
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Larry Ordu, Anglia Ruskin University, UK
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Corporate Governance and Risk Disclosure Quality: Evidence from Saudi Arabia
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MuryaHabbash, King Khalid University, Saudi Arabia
Khaled Hussainey, Plymouth University, UK
AwadElsayedAwad, Arab Open University, Egypt
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Corporate Governance Development and Reforms in the UK
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Syamarlah Rasaratnam, University of Bedfordshire, UK
John Beaumont-Kerridge, University of Bedfordshire, UK
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COFFEE BREAK
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11:30-12:00
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MEMPHIS
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PLENARY
SESSION IV
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12:00-13:00
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VERT
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Chair: Ibrahim
Elsibai
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Corporate Social Responsibility: Research Evidence on Business Impacts
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ShahrokhSaudagaran, University of Washignton Tacoma, USA
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SESSION VI: Corporate Governance & Corporate
Social Responsibility
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13:00-14:30
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VERT
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Chair: Ibrahim Raslan
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Corporate Governance and Audit Report Timeliness: Evidence from Middle East and Africa Emerging Economies
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Ahmed F. Elbayoumi, Cairo University, Egypt
Ehab K. A. Mohamed, German University in Cairo, Egypt
Mohamed A. K. Basuony, American University in Cairo, Egypt
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The Quality and Quantity of Corporate Social Responsibility Disclosures of UAE Banks: A Pre-Post U.S. Financial Crisis Analysis
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ElieMenassa, Notre Dame University – Louaize,
Lebanon
Nancy Dagher, Notre Dame University – Louaize, Lebanon
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Corporate Governance Disclosure: The Evidence from Nigeria
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Abubakar M. Dembo, University of Bedfordshire, UK
Syamarlah Rasaratnamb, University of Bedfordshire, UK
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RESEARCH FORUM III: Financial Reporting &
Disclosure
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13:00-14:30
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VERDI
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Chair:HelmySallam
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The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: An Evidence from GCC Insurance Firms
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Ali Alnodel, Qassim University, Saudi Arabia
ToseefAzid,Qassim University, Saudi
Arabia
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Model Analysis of Fraudulent
Accounting and Earnings Management(141)
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Daisuke Suzuki, Reitaku
University, Japan
Shoji Kamimura,Reitaku University,
Japan
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Corporate Disclosure in the Era of Social Media: Evidence from Six Emerging Countries
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Mohamed A. K. Basuony, American
University in Cairo, Egypt
Ehab K. A. Mohamed, German
University in Cairo, Egypt
Said Daw, Cairo University, Egypt
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Stakeholders’ Interactions in Corporate Social Responsibility Disclosure Practice: Evidence from UK Financial Service Sector and their Customers
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Abeer Hassan, University
of the West of Scotland, UK
Gemma Kidd, University of
the West of Scotland, UK
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LUNCH
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14:30-15:30
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AIDA
BALLROOM
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SESSION VII: Information Systems& Stock
Markets
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15:30-17:00
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VERT
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Chair: Samir Helal, Tanta University
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Investor Preference and Market Reaction to Cash Dividends: Evidence from China’s A Share Stock Market
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Xiao Hong, Xiamen University,
China
Xiao Ming Fang, Xiamen University,
China
Qu Xiao Hui,Xiamen University, China
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An Assessment of Critical
Factors Affecting the Enterprise Resource Planning (ERP) System
Implementation Success: An Empirical Study on Egyptian Firms(116)
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Mohammed
Adel EL Zahaby,Damanhour University, Egypt
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Measuring the Potential
Operational and Financial Improvements of Implementing Lean Manufacturing:
Using Lean Accounting Tools- A Case Study(142)
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Hesham
Ahmed Mahmoud Yousef, Sohag
University, Egypt
Atef A.
Abd-Elrahman, Sohag University, Egypt
Nasr-Eldeen
M. Hendy,Assuit University, Egypt
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RESEARCH FORUM IV: Issues in Accounting
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15:30-17:00
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VERDI
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Chair: Mansour Hamed
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أدلة المراجعة وتحديد اجراءات المراجعة المناسبة لتخفيض خطر المراجعة فى ظل القيمة العادلة: دراسة ميدانية)
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Mahmoud Atef Mahmoud AbdElaal, Cairo University, Egypt
ThanaaAttiaFarag, Cairo University, Egypt
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دراسة تحليلية لتأثير الأزمات المالية على الموازنة العامة للدولة مع بحث إمكانية إستخدام الصكوك الإسلامية لتمويل المشروعات الحكومية بمصر)
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WalaaRabiea, Ministry of
Finance, Egypt
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إطار مقترح لوضع معايير إلزامية للمحاسبة الإدارية فى مصر: دراسة مقارنة)
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Hanan Ahmed Ruweha, Domyat University, Egypt
SamehRafaatAbouHagr, Domyat University, Egypt
Eman Ahmed Ruweha, Domyat
University, Egypt
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حوكمة الرقابة المالية لمكافحة غسيل الأموال في المصارف مع دراسة ميدانية)
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ShimaaAbouElmaaatyAbdElmotalib, Ministry of Finance, Egypt
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التعليم المحاسبى
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MamdouhAbouElsoud, Certified public accountant, Egypt
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CLOSING
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17:00-17:30
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VERT
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Certificates of attendance
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Best papers award
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