2023ESG

Program

3 April, 2023 (Day1) 4 April, 2023 (Day2) Online Session

2023 ESG and Management Innovation

Program Overview
Macquarie Business School, Sydney, Australia

【Day 1】3 April, 2023 (Monday)
Time	Agenda
09:00-09:20	Registration		Reception
09:20-09:30	Opening Ceremony		2408
09:30-10:00	Keynote Speech I ESG-The Future of Accounting Rachel Grimes Digital Finance CRC
10:05-10:25	Coffee Break		Student Hub
Session A 10:25-11:30	Session A-1: Corporate Financing and Innovation Session Chair: Sandy Suardi		2408
	039	Trade Secrets and Income Inequality Author: Yanzhi Wang, National Taiwan University 　　　　Kevin Tseng, National Taiwan University
	044	Trade Secrets Protection and Initial Public Offerings Underpricing Author: Woan-lih Liang, National Yang Ming Chiao Tung University 　　　　Yanzhi Wang, National Taiwan University
	088	Brand Capital and Debt Choice Author: Nurul Alam, The University of Sydney 　　　　Sabri Boubaker, EM Normandie Business School 　　　　Xiaomeng Charlene Chen, Macquarie University 　　　　Mostafa Monzur Hasan, Macquarie University
	Session A-2: Technology and Human Resource Management Session Chair: Carol Hsu		2414
	068	The Role of Competence-Based Employability in the Relationships among Skill-Based Volunteering, Perceived Employability, and Proactive Behavior among International Volunteers Author: Yi-Chun Lin, National Taiwan Normal University 　　　　Chia-Kuan Su, National Taiwan Normal University
	038	The Impact of Formal and Informal Controls on IT-Enabled Multiteam Systems Programs Author: Jacob C. A. Tsai, National Yunlin University of Science and Technology 　　　　James Jiang, National Taiwan University
	069	Boost Self-Initiated Expatriates’ Innovative Work Behavior through Learning Goal Orientation and Cultural Intelligence in a Cross-Cultural Career Journey Author: Yi-Chun Lin, National Taiwan Normal University 　　　　Angela Shin-Yih Chen, National Taipei University
	Session A-3: Cultural Intelligence: Corporate Governance and Leadership Session Chair: Ling-Ling Wu		2415
	075	Corporate Response to Modern Slavery Disclosure Legislation: Australian Evidence Author: Zairul Nurshazana Zainuddin, Macquarie University/Universiti Teknologi MARA 　　　　John Dumay, Macquarie University 　　　　Binh Bui, Macquarie University
	032	The Link between Leaders’ Humor and Subordinate Perceptions of Leader-Member Exchange Quality: The Role of Tenure Length Author: Shu-Cheng Steve Chi, National Taiwan University 　　　　Chih-Chieh Chu, National Changhua University of Education 　　　　Inju Yang, RMIT University 　　　　Hsi-Fang Lai, National Chung Cheng University 　　　　Raymond A. Friedman, Vanderbilt University
	047	The Effects of Perceived Insider Status and Perceived Organizational Support on Expatriates’ Innovative Work Behavior Author: Angela Shin-Yih Chen, National Taipei University 　　　　Yi-Chun Lin, National Taiwan Normal University
11:30-12:45	Lunch		Student Hub
Session B 12:50-13:55	Session B-1: The Impacts of Governance and Regulation on ESG Development Session Chair: James Jiang		2408
	062	Deployment of Local Government Policy toward Sustainable Transportation: A Taiwan Case Study on Autonomous Vehicles Author: Chien-Hung Wei, National Cheng Kung University 　　　　Yu-Wen Huang, Shih Chien University 　　　　Hung-Wen Lai, National Cheng Kung University
	090	Carbon Management Ability and Climate Risk Exposure: An International Investigation Author: Le Luo, Macquarie University 　　　　Junru Zhang, Edith Cowan University 　　　　Chen Zheng, Curtin University
	037	Regulation-Induced Financial Constraints, Carbon Emission and Corporate Innovation: Evidence from China Author: Di Cui, Central University of Finance and Economics 　　　　Mingfa Ding, Central University of Finance and Economics 　　　　Yikai Han, Central University of Finance and Economics 　　　　Sandy Suardi, University of Wollongong
	Session B-2: Consumer Intelligence and International Marketing Session Chair: Heng-Chiang Huang		2414
	050	Networks and Opportunity Development in International Markets Author: Chia-Ling Liu, National Taiwan University
	076	The Influence of Perceived Service Experience Upgrade on Experiential Value and Customer Outcomes Author: Jiun-Sheng Chris Lin, National Taiwan University 　　　　Chih-Ying Chu, National Taiwan University
	Session B-3: Corporate Finance-Corporate Investments Session Chair: Rachel J. Huang		2415
	034	Do Top-Tier Scientific Journal Publications Improve Corporate Innovations? Author: Keng-Yu Ho, National Taiwan University 　　　　Yanzhi Wang, National Taiwan University 　　　　Chia-Wei Yeh, National Chi Nan University
	089	Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees Author: A. Gull, ESSCA School of Management M. Atif, Macquarie University M. Usman, Nanjing Audit University
	041	Legal Protection of Trade Secrets and Corporate Investment Efficiency: Evidence from the Inevitable Disclosure Doctrine Author: Haiyan Jiang, Macquarie University 　　　　Jing Jia, University of Tasmania 　　　　Carl Hsin-han Shen, Macquarie University
Session C 14:00-14:55	Session C-1: ESG Reports Session Chair: Fred Chao		2408
	083	Framework for Developing a Sector-Specific ESG Reporting Strategy: An Application to the International Construction Sector Author: S. Ping Ho, National Taiwan University 　　　　Chung-Yang You, National Taiwan University 　　　　Yao-Wen Hsu, National Taiwan University
	086	ESG Reputation Risks and Value Relevance of Board Capital: Evidence from Financial Markets Author: Jin Boon (Jeffrey) Wong, Macquarie University
	091	CSR Restatements: Mischief or Mistake? Author: Rebecca Bachmann, Macquarie University 　　　　Helen Spiropoulos, University of Technology Sydney
	Session C-2: Performance Versus Employee and Social Responsibility Session Chair: Shu-Cheng Steve Chi		2414
	084	The Effect of Telecommuting Intensity on Job Satisfaction and Performance Author: Huan-Huan Sun, National Taiwan University 　　　　Ling-Ling Wu, National Taiwan University
	061	Performance Implications of the Diversification of Corporate Social Responsibility: An S-Curve Model Author: Chung-Jen Chen, National Taiwan University 　　　　Yung-Chang Hsiao, National University of Tainan 　　　 Kuo-Liang Chen, Providence University
	092	Communication, Disclosure and Power Games: A Figurational Approach to Understanding CPA Australia’s Corporate Governance Scandal Author: Giacomo Pigatto, Sant’Anna School of Advanced Studies 　　　　John Dumay, Macquarie University 　　　　Lino Cinquini, Sant’Anna School of Advanced Studies 　　　　Andrea Tenucci, Sant’Anna School of Advanced Studies
	Session C-3: Capital Market Session Chair: Yanzhi Wang		2415
	042	Asset Pricing When Social Preference Meets Lottery Preference: Evidence from China Author: Kuan-Cheng Ko, National Chi Nan University 　　　　 Nien-Tzu Yang, National United University
	054	Local Newspaper Closures and Financial Advisor Misconduct Author: Huixuan Zhang, Macquarie University 　　　 Zheyao Pan, Macquarie University 　　　 Jianlei Han, Macquarie University
	081	Do Cryptocurrency Hedge Funds Outperform Stocks and Bonds for Most Risk-Averse Investors? Author: Hannah Chen, National Central University 　　　　Rachel J Huang, National Central University
15:00-18:50	City Tour (Shuttle bus)

【Day 2】4 April, 2023 (Tuesday)
Time	Agenda
09:00-09:10	Registration		Reception
09:10-09:40	Keynote Speech II Developments in Sustainability Reporting and how the Accounting Profession is Responding Karen McWilliams Chartered Accountants Australia and New Zealand		2408
09:45-11:30	PhD Symposium		2305
Session D 09:45-10:50	Session D-1: Financial Accounting Session Chair: Jengfang Chen		2408
	043	Internal Information Environment and Acquisition Performance: Evidence from SFAS No.142 Author: Sophia Liu, National Taiwan University 　　　　Audrey Hsu, National Taiwan University 　　　　Ting-Hsuan Lin, National Taiwan University
	031	Linguistic Diversity and Market Reactions to Corporate Earnings Announcements Author: Yen-Cheng Chang, National Taiwan University 　　　 Yu-Siang Su, National Chi Nan University 　　　 Kevin Tseng, National Taiwan University 　　　 Na Wang, Hofstra University
	036	National Culture and Audit Fee: Cross-Country Evidence Author: Hsihui Chang, Drexel University 　　　　 Rong-Ruey Duh, Tunghai University 　　　　 Lin-Hui Yu, National Taiwan University
	Session D-2: CSR and Stakeholders Session Chair: Kuan-Cheng Ko		2414
	067	Corporate Social Responsibility and Tax Avoidance: Evidence from the 2018 Tax Reform in Taiwan Author: Chii-Shyan Kuo, National Taiwan University of Science and Technology
	078	The Influence of Investor Sentiment on Corporate Social Responsibility in Different Industries: CEO Overconfidence as a Moderator Author: Chien-Heng Jennifer Chang, Yuan Ze University 　　　　Rachel Wang, Yuan Ze University
	052	The Impact of Trade Conflict on CSR: Evidence from China Author: Yanming Cao, Shenzhen MSU-BIT University 　　　　Jengfang Chen, Macquarie University 　　　　Charlene Chen, Macquarie University 　　　　Meiting Lu, Macquarie University
10:50-11:00	Coffee Break		Student Hub
Session E 11:00-12:05	Session E-1: Corporate and Ownership Structure Session Chair: Kevin Tseng		2414
	057	The Effect of a Dual-Class Share Structure on a Firm’s Human Capital Investment Author: Huai-Chun Lo, Yuan Ze University 　　　　I-Ju Chen, Yuan Ze University
	087	Common Ownership, Corporate Social Responsibility, and Their Value Implications Author: Liyu He, Macquarie University 　　　　Liangbo Ma, University of Wollongong
	073	Corporate Structure and Credit Rating Author: Sophia Liu, National Taiwan University 　　　　Audrey Hsu, National Taiwan University
	Session E-2: ESG and Corporate Finance Session Chair: Keng-Yu Ho		2415
	033	Employees as Corporate Stakeholders: The Effect of Organized Labor on Reporting Discretion Author: Ching-Hung Chang, National Taiwan University 　　　　Yung-Ling Chi, National Chung Hsing University 　　　　De-Rong Kong, National Taiwan University
	070	Do CEO Short-Term Incentives Facilitate Better Performance? Author: Ko-Chia Yu, National Taipei University 　　 Viet Dan Nguyen, National Taipei University 　　 Chia-Ying Chan, National Taipei University
	040	Digital Finance and Small Business Resilience to Climate Author: Yi Chen, Macquarie University 　　　　Clara Zhou, Macquarie University 　　　 Di Bu, Macquarie University
12:05-12:10	Closing Ceremony		2408

Online Session: Corporate Governance and Corporate Sustainability Performance
046	Does ESG Correlate with Performance? A Comparison of the Taiwanese Semiconductor and Shipping Industries Author: Pei-Ci Chen, National Cheng Kung University 　　　　Pei-Chun Lin, National Cheng Kung University
051	Uncertainty of COVID-19 Epidemic Crisis-Crisis Management Strategy of Port: A Case Study of Taiwan Ports Author: Chun-Yueh Chang, National Sun Yat-Sen University 　　　 Mia Hsiao-Wen Ho, National Taiwan University 　　　　Shin-I Shih, National Sun Yat-Sen University
065	Using Protection Motivation Theory to Explore Consumers’ Behavioral Responses toward Imports of Pork Containing Ractopamine Author: Chi-Cheng Luan, National Yang Ming Chiao Tung University 　　　　Su Zhang, National Yang Ming Chiao Tung University 　　　　Yuan-Jun Lin, National Yang Ming Chiao Tung University
066	The Relationship between CEOs’ Directorate Ties and Firm Operational Efficiency Author: Hui-Wen Hsu, Feng Chia University
072	The Association between Top Management Team Characteristics and CSR Report Assurance Author: Sin-Ru Chen, National Cheng Kung University 　　　Hsin-Yi Huang, Feng Chia University 　　　 Shu-Hsien Lin, Feng Chia University