3rd Global Accounting, Finance and Economics Conference

PROGRAM
5 7 May 2013
Venue: Rydges Hotel Melbourne 186 Exhibition Street, Melbourne, VIC 3000

Main Theme: Research for Re-thinking

Professor Bob Clift Conference Chair

Dr. Zia Haqq Program Director

Ms. Nuha Jahan Conference Coordinator

Proudly sponsored by: Australian Research Centre for Accounting, Finance and Economics, (ARCAFE), Australia
Journal of Accounting, Finance and Economics World Review of Business Research | World Journal of Social Science International Review of Business Research Papers Global Economy and Finance Journal Global Review of Accounting and Finance | Journal of Business & Policy Research

Please Carefully Read All Instructions Below

How to reach your hotel from the Airport
You can go to your hotel or directly come to the conference venue from the Melbournes Tullamarine International Airport either by taxi or by bus. If you decide to come by bus, please come out of the arrivals building and you will see bay for Sky Bys and if you cannot locate ask the people there. This bus comes to the Southern Cross Station of Melbourne City and it will cost you around AUD $25. From Southern Cross station, you can catch tram to your hotel located in CBD areas. If you want to come by taxi, there is Taxi Bay outside the arrivals building and taxi ride to the city hotels will cost you around AUD $30-40 depending on the location of your hotel

How to reach Conference Venue and Registration Desk:

If you want to come to the conference venue directly from Southern Cross Rail Station, you need to take local train at Southern Cross Station (where you got off from the bus). You can take a taxi from there to the conference venue, Rydges hotel and the cost of the taxi will be around $7 -$10. Please ensure that you go to the Rydges hotel on Exhibition Street Melbourne and not any other Rydges hotel as there are a few Rydges hotels in Melbourne city. After arrival at the venue, meet conference team at the conference desk. Ms. Nuha Jahan and Mr. Tanzil Hoque will be there to assist you. You can come to this desk between 8.00 AM to 5 PM on 5 May 2013 and 8.15 AM to 5.00 PM on 6 May 2013.

Registration
Please report either to Ms. Nuha Jahan or Mr. Tanzil Hoque for your registration. Registration desk will be located on Level 1, Foyer of the hotel adjacent to Phantom Room. Please report either to Ms. Nuha Jahan or Mr. Tanzil Hoque for your registration. If you have already fully paid for the registration, you will receive a yellow envelope which will contain the following items: - Your Name Tag - Payment Receipt - Participant Certificate (please note that only attending authors will receive a participant certificate for ethical reasons, Co-authors will not receive this certificate unless they pay for registration and attend the conference. Please also note that the Participant certificate does not include the paper title or the authors of the paper. It is just a certificate to prove that you did attend and participate in the conference) - Conference Program - Lunch Coupon 2

On Arrival Registration Payment If you have not yet paid your registration fees, please complete your cash payment (we accept Australian Dollars ONLY) on arrival. We do not accept any other currency or other mode of payment except cash and please bring exact money as no change will be given there and hope you will not negotiate with us for other mode of payment such as bank cheque or cards. Please note that no negotiation on the amount to be paid will be entertained at the registration desk. Please collect your white envelope which will contain all of the abovementioned materials. Name Badge: The name badge is required for all participants/spouse/guests to participate in all sessions/events, refreshments, buffet lunch, receptions, tea/coffee breaks. Please bring lunch and dinner coupons for collection by our team members before you take lunch and/or dinner. If you lose them, see either Ms. Nuha Jahan or Mr. Tanzil Hoque at the registration desk.

Presentation room
We will use one presentation room named PHANTOM on both days located on 1st Floor. The conference secretariat will be located outside this room for any assistance you may require throughout the conference.

7 May 2013- Doctoral Symposium

Due to lack of numbers, 7th May 2013- Doctoral Symposium half day has been cancelled.

What should you bring along for your presentation?

Please bring in 15-20 copies of your (printed) paper (powerpoint slides or full paper) for distribution at your session to other participants (this is optional). MANDATORY: Please print out at least 1 copy of your full paper and hand it to the chair of the session at the beginning of your presentation. If you do not provide a copy of the full paper to the session chair or the conference organisers, we will be unable to email you an evaluation report for your paper. Each author will have about 15 minutes for presentation and 5 minutes for questions and discussion. Presentation room has LCD and laptop computer and please bring your pen-drive or USB stick for power-point presentation. However, we do not guarantee that they will work without any failure. Please do not embarrass us by asking for pen-drive as we do not prove this. In the past, we have faced issues where authors have put their USB in their unaccompanied luggage which did not arrive with them or they have emailed the 3

presentation to themselves. We highly recommend that you carry your USB with you at all times and not put it with your unaccompanied luggage and that you also do not just email the presentation to yourself. You should save your presentation on a USB stick as well. ***Please note that we do not offer any internet access in the presentation rooms. However, wifi maybe available at the hotel but there is no guarantee and there may be a cost involved, which is payable by you if you choose to use this service. The hotel may have a business centre that you may be able to use at your own expense.

What about Tea/Coffee Break and Hot Buffet Lunch ?

Tea/coffee and light refreshment will be served three times (arrival, morning and afternoon) in the Level 1 Foyer. A hot buffet lunch will be also be served at Level 1, Foyer. Lunch will be served between 1-2pm on both 5-6 May. Please note that you can consume the food inside the presentation room. There will be non-vegetarian (meat, fish etc. food items), vegetarian, salad, deserts, juice, tea and coffee. All meat is halal at lunch time buffet. ***If anyone has any other special dietary requirements please advise us immediately.

Conference Dinner
Due to lack of numbers, the conference dinner has been cancelled. Anyone who has paid for the dinner, the payment for dinner will be reimbursed.

Best Paper Award

Best papers from the conference will be announced via email within two weeks after the conference and the certificate will be posted to the winners.

About Conference Proceedings

As informed previously, conference proceedings with ISBN will be provided electronically. Please visit www.wbiworldconpro.com to view your paper after 4 May 2013. Please read the instructions there and then view or download your and/or other authors papers. The proceedings will be there for a number of years which is visited by the readers from the globe. We remind the authors that we will upload the paper or abstract as per the option you have indicated in the registration form. Once your paper or abstract is uploaded, you cannot change it again in any form unless you pay US$100 for any change.

Paper Evaluation Report (PER) and Editorial Review Report (ERR)

Unlike other conferences in the world, we provide written feedback on your paper in the form of Paper Evaluation Report (PER). This report will be sent to the authors via email within 1 2 months after the conference. Please do not contact us in between this time regarding these reports. However, if you do not receive them by this deadline, then contact us via email: njahanwbi@gmail.com Please note that even if you have paid to attend the conference but you do not present the paper at the conference, then you will not receive a PER for your paper. Similarly, if you collect your registration envelope pack but do not present your paper, the department in your university will be notified. For those of who have paid for publication of their papers in our journals, you will receive Editorial Review Report (ERR) within 4 5 months after the conference, in addition to the PER.

Publication of Your Paper ( Please read carefully)

All accepted papers recommended by the reviewer (see your acceptance letter point number 2 to know the name of the journal) for a particular journal will be published provided that you have paid submission fee and complied to the review report, editorial comments, feedback at the conference and journals guidelines. You are required to send us your revised full paper (after compliance to the PER and ERR and editorial observations, comments, if any, you received at the conference) within 2 months after we send you the ERR. If your invitation and acceptance letter does not mention any journal name, it means that your paper was not accepted for any of our journals, However, if you improve your paper according to the feedback you receive at the conference and/or via review report, we can reconsider the paper for journal publication at that stage. Please note that it is not guaranteed that your paper will be selected for a journal even after the revisions. If you have already paid publication fee, you must indicate in red ink the new or additional materials you have added or inserted in compliance to written feedback and/or comments at the time of revision. We will endeavour, though not guaranteed, to publish your paper within six-nine months after the conference if you comply fully to all requirements and requests. No reminder notice will be sent. If you do not send your revised paper by the deadline or if you failed to comply in full to the review reports within the due time set by us and do not comply to our any request for reorganising the paper as per journals guidelines or fail to make the paper camera-ready or do not respond to our emails within 6 months after the conference, your paper will not be published and no money or fee will be refunded. If your paper has already been accepted for our journal and you have not paid any publication fees but are interested to publish can make cash payment at the registration desk. The cost of Print and online publication is USD $300 or for online 5

publication only is USD $150. If you would like to pay at a later time, then please contact Nuha Jahan via njahanwbi@gmail.com to arrange this.

Who to Contact
For any issues relating to conference matters please contact Ms. Nuha Jahan on +614 31 647 951 (Australian Mobile Number)

Correspondence After Conference

If you have any concerns or questions after the conference, please contact us via our email address njahanwbi@gmail.com. Please do not send any email to arcafepap@gmail.com as this email address will be unmonitored after 6 May, 2012.

Future Conferences
If you would like to join our future conferences, please continuously visit our website www.wbiworld.org to find out more information. You can also follow us on facebook by liking our page World Business Institute or Join our profession al network on Linked In by sending a request to Nuha Jahan.

What to see in Melbourne ?

If you want to see Melbourne and around, we suggest you browse through the following websites which will give you ideas on places to see and things to do during your stay in Melbourne, Australia: 1. www.thatsmelbourne.com.au 2. www.melbourne.com.au 3. www.visitvictoria.com We suggest you to complete your booking with the operators before your arrival or on the day of your registration. Please note that we do not organise any such tours, but we provide suggestions. Please visit the conference Secretariat for suggestions.

Weather
Autumn visits Melbourne during May and weather varies between 10-20C. Do not forget to bring your warm clothes as it is very cold in month of May in Australia as it is approaching winter season.

Conference Team
Professor Bob Clift, Former Dean, University of Melbourne and Chair, ARCAFE, Australia Associate Professor Dr. Victoria Wise, Deakin University and Director, ARACFE, Australia Dr. Zia Haqq, Program Director, ARCAFE, Australia Ms. Nuha Jahan, Events/Publications Executive and Conference Coordinator, ARCAFE, Australia Mr. Tanzil Hoque, Marketing Executive, ARCAFE, Australia Mrs. Khaleda Akhter, Finance Director, ARCAFE, Australia Mr. Salman Hoque, Technical Adviser, ARCAFE, Australia

Conference Program Outline

Rydges Hotel Melbourne, Level 1 Registration: In-front of Phantom Room, Level 1 Presentation Room: Phantom Room, Level 1

Sunday 5 May 2013

8.00 AM - 9.00 AM Arrival Tea/Coffee, Foyer, Level 1, Rydges Hotel Conference Registration Level 1, Foyer (Adjacent to Phantom Room) Paper Presentation: Finance Track: Phantom Room Light refreshment and Tea/Coffee Foyer, Level 1 Paper Presentation: Accounting Track: Phantom Room Hot Buffet Lunch, Level 1 Foyer Food can be consumed in the presentation room Paper Presentation: Economics Track: Phantom Room Tea/coffee Break, Foyer Paper Presentation: Banking, Economics and Finance: Phantom Room

8.00 AM - 5.00 PM

8.45 AM - 10.30 AM 10.30 AM 11.00 AM

11.00 AM - 1.00 PM

1.00 PM - 2.00 PM

2.00 PM - 4.00PM

4.00 PM - 4.15 PM 4.15 PM - 6.15 PM

Conference Program Outline

Rydges Hotel Melbourne, Level 1 Registration: In-front of Phantom Room, Level 1 Presentation Rooms: Phantom, Level 1

Monday 6 May 2013

8.15 AM - 9.00 AM Arrival Tea/Coffee Foyer, Level 1, Rydges Hotel Conference Registration Level 1, Foyer, Adjacent to Phantom Room Paper Presentation: Accounting Track: Phantom Room Light refreshment and Tea/Coffee Foyer, Level 1 Paper Presentation: Banking & Finance: Phantom Room Hot Buffet Lunch Food can be consumed in the presentation room Paper Presentation: Accounting Track: Phantom Room Light refreshment and Tea/Coffee Foyer, Level 1 Paper Presentation: Economics and Finance Track: Phantom Room

8.15 AM - 5.00 PM

8.45 AM - 10.45 AM 10.45 AM 11.00 AM

11.00 AM - 1.00 PM

1.00 PM - 2.00 PM

2.00 PM - 3.45 PM

3.45 PM - 4.00 PM

4.00 PM - 6.15 PM

End of Program

Sunday 5 May 2013

8.45 AM 10.30 AM

Room : Phantom

Session: Finance Session Chair: Prof. Isaac Otchere, Carleton University, Canada
336: Venture Capitalist Participation and the Performance of Chinese IPOs: Isaac Otchere, Carleton University, Canada and Anna Vong, University of Macau, Macau. 312: Dynamic Capital Structure Trade-off Theory: Evidence from Malaysia: Islam Abdeljawad, An-Najah National University, Palestine, Fauzias Mat Nor, Izani Ibrahim and Ruzita Abdul Rahim, National University of Malaysia, Malaysia. 305: Relationship vs Transaction Based Matching in the Japanese Corporate Bond Market: C.R. McKenzie, Keio University, Japan and Sumiko Takaoka, Seikei University, Japan. 346: Women on Boards and Company Financial Performance: A Study of Malaysian SMEs: Ilhaamie Abdul Ghani Azmi and Mary Ann Barrett, University of Wollongong, Australia. 354: The Impact of Political Events on Stock Prices of Sponsoring Firms: Evidence from the 2012 Korean Presidential Election: Seonghun Yun and Changi Nam, Korea Advanced Institute of Science and Technology, Korea. Sunday 5 May 2013 10.30 AM 11.00 AM Foyer

Morning Tea Break

Sunday 5 May 2013 11.00 AM 1.00 PM Room : Phantom

Session: Accounting & Finance Session Chair: Prof. Bob Clift, ARCAFE, Australia
103: Saudi Transition to the International Financial Reporting Standards (IFRS): The Transition Plan and the Magnitude of the Expected Effect on Saudi Corporations: Abdulrahman Alrazeen, Imam University, Saudi Arabia. 109: The Effect of Business Strategy and Life Cycle on Myopic R&D Investment: Chih-Hsien Liao, Yi-Pong Chia, National Taiwan University, Taiwan and Jenten Liu, National Taipei College of Business, Taiwan. 126: The Saga of Accounting for Land Under Roads by Australian Local Governments: Hassan Mohamed Abdalla Elhawary and Brian West, University of Ballarat, Australia. 9

116: The Information Content of Environmental Performance of the Companies Listed on Indonesia Stock Exchange Period 2010-2011: Bambang Bemby S, Mukhtaruddin, Abukosim and Sinta Atizah, Sriwijaya University, Indonesia. 351: Poor SME Financing in Western Africa: Implications on the Regional GDP: Peter Ranmilowo Awomewe, University of Lagos, Nigeria 307: Hedging Growth Stocks and Value Stocks: Differences and Costs: L. Mick Swartz, University of Southern California, USA. [PROXY] Sunday 5 May 2013 1.00 PM 2.00 PM Foyer

Lunch Break
Sunday 5 May 2013 2.00 PM 4.00 PM Room : Phantom

Session: Economics Session Chair: Dr. Mohammad Affendy Arip, Universiti Malaysia Sarawak (UNIMAS), Malaysia
225: Export Diversification of Palm Oil Related Industry in Malaysia and Indonesia: M. Affendy Arip, Thien Sie Feng, Universiti Malaysia Sarawak, Malaysia and Lau Sim Yee, Reitaku University, Japan. 208: The Roots of Export Diversification: Michael Jetter and Andres Ramirez Hassan, Universidad EAFIT Medellin, Colombia. 213: Green Residential Buildings: The Perspective of Potential Buyers: Ezanee Md. Elias, Azizi Abu Bakar, Ahmad Yusni Bahaudin and Fadzil Mohd Husin, Universiti Utara Malaysia, Malaysia. 222: Multinational Corporations (MNCs) Motivations to Invest in the Vietnamese Services Industry: Thi Lan Anh Nguyen, Ali Saleh and Denis Vinen, Swinburne University of Technology, Australia. 218: Power of the Pram: The Impact of Young Children on Job Satisfaction amongst Female Workers: Christopher Fleming and Parvinder Kler, Griffith University, Australia and Temesgen Kifle, The University of Queensland, Australia. 233: Exploring Readiness and Commitment of Senior Management towards Public Sector Transformational Change: A Rasch Analysis: Nazirah Aziz, Wee Shu Hui and Zamalia Mahmud, Universiti Teknologi MARA, Malaysia. [PROXY]

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Sunday 5 May 2013

4.00 PM 4.15 PM

Foyer

Afternoon Tea Break

Sunday 5 May 2013 4.15 PM 6.15 PM Room : Phantom

Session: Banking, Economics & Finance Session Chair: Prof. Colin McKenzie, Keio University, Japan
611: R&D Performance and Credit Ratings: Chih-Hsien Liao, National Taiwan University, Taiwan. 601: Competition in the Banking Industry: Empirical Evidence from Ghana: Kofi Adjei-Frimpong, Christopher Gan and Baiding Hu, Lincoln University, New Zealand. 226: Assessing the Competitiveness of Malaysia and Indonesia Palm Oil Related Industry: M. Affendy Arip, Thien Sie Feng, Universiti Malaysia Sarawak, Malaysia and Lau Sim Yee, Reitaku University, Japan. 319: Optimal Subsample Allocation through an Anti-Clustering Criterion: Ludo Daemen and Azam Pirmoradian, The Nielsen Company, Malaysia. 325: Islamic Capital Market Industry in Nation Development: Azizi Abu Bakar and Ezanee Mohamed Elias, Universiti Utara Malaysia, Malaysia. 330: Main Bank-Firm Relationships and Volatility in the Japanese Corporate Bond Market: Sumiko Takaoka, Seikei University, Japan and C.R. McKenzie, Keio University, Japan. Monday 6 May 2013 8.45 AM 10.45 AM Room : Phantom

Session: Accounting Session Chair: Dr. Bambang Bemby Soebyakto, Sriwijaya University, Indonesia
120: Involvement of Shariah-compliant Companies in Earnings Management: Reducing Uncertainties in Practice: Zuraidah Mohd-Sanusi, Yusarina Mat-Isa, Normah Omar and Siti Mazidah Hanif, Universiti Teknologi MARA, Malaysia. 129: Measuring Tax Gap in the Service Industry: Rohaya Md Noor, Nurul Erzawaty Jamaludin, Normah Omar and Rozainun Abd Aziz, Universiti Teknologi Mara, Malaysia. 127: New Venture Risks and Strategies: Simone Kelly and Ray McNamara, Bond University, Australia. 11

123: The Relationship between Corporate Social Responsibility and Firm Performance from the Hotel Industry of Kho Samui Island, Thailand: Chutima Wuncharoen, Suratthani Rajabhat University, Thailand. 128: The Mediating Effects of Strategic Management Accounting Information Use on the Relationship between Information Literacy and Managerial Performance: Ria Nelly Sari, Raisya Zenita and Rita Anugerah, Universitas Riau, Indonesia and Zuraidah Mohd Sanusi, Universiti Teknologi MARA, Malaysia. 135: IFRS for SMEs: A preliminary Study of Fijis Need: Joel Abraham, Fiji Commerce Commission, Fiji. Monday 6 May 2013 10.45 AM 11.00 AM Foyer

Morning Tea Break

Monday 6 May 2013 11.00 AM 1.00 PM Room: Phantom

Session: Banking & Finance Session Chair: Dr. Hamed Alhoshan, King Saud University, Saudi Arabia
603: Super-efficiency Performance of Malaysian Banking Industry: Farhana Ismail, Rossazana Ab-Rahim and Nur-Zaimah Ubaidillah, Universiti Malaysia Sarawak, Malaysia. 607: The Effect of Risk Taking on Ownership Structure and Bank Performance: A Malaysia Case: Nora Azureen Abdul Rahman and Anis Farida Rejab, Universiti Utara Malaysia, Malaysia. 317: Financing of Large and Complex Civil Infrastructures Projects: K. Gharehbaghi and V. Raso, RMIT University, Australia. 328: Portfolio Risk Management with Higher Moments: Evidence from International Stock Markets: K. Saranya and P. Krishna Prasanna, Indian Institute of Technology, India. 342: Foreign Ownership and Stock Return Volatility: Evidence from Thailand: Hathaipat Aimpichaimongkol and Chaiyuth Padungsaksawasdi, Thammasat University, Thailand. 345: Inventory Investment and its Relation to the Sectoral GDP in Saudi Arabia: Hamed Alhoshan and Abdullah Alshebel, King Saud University, Saudi Arabia.

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Monday 6 May 2013

1.00 PM 2.00 PM

Foyer

Lunch Break
Monday 6 May 2013 2.00 PM 4.00 PM Room : Phantom

Session: Accounting Session Chair: Dr. Raymond McNamara, Bond University, Australia
121: Highlights of Audit Oversight Practices in Selected Countries: A Learning Pathway for Malaysia: Takiah Mohd-Iskandar, Yusarina Mat-Isa and Zuraidah Mohd-Sanusi, Universiti Teknologi MARA, Malaysia and Lee TeckHeang, HELP University, Malaysia. 117: The Effect of Good Corporate Governance Mechanism to Audit Delay at Company Listed on Indonesia Stock Exchange Period 2009-2011: Bambang Bemby S, Abukosim, Mukhtaruddin, Sriwijaya University, Indonesia and Imam Mursidi, Sriwijaya University, Indonesia. 122: Perceptions of accounting professionals towards International Financial Reporting Standards (IFRS) in developing country: Evidence from Vietnam: Duc Phan, Bruno Mascitelli and Meropy Barut, Swinburne University of Technology, Australia. 131: Monitoring Mechanisms and Fraud Occurrence in a Banking Sector: The Experience of Malaysian Banking Outlets: Zuraidah Mohd-Sanusi, Mohd Nor Firdaus Rameli, Yusarina Mat-Isa, Normah Omar, Universiti Teknologi MARA, Malaysia. 125: Impact of Tax Morality, Culture and Fairness on Tax Compliance: Evidence from Malang, Indonesia: Hendi Subandi, Brawijaya University, Indonesia and Elia Mustikasari, Airlangga University, Indonesia. Monday 6 May 2013 3.45 PM 4.00 PM Foyer

Afternoon Tea Break

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Monday 6 May 2013

4.00 PM 6.15 PM

Room : Phantom

Session: Economics & Finance Session Chair: Prof. Dr. Kamaruddin Sharif, International Centre for Education in Islamic Finance (INCEIF), Malaysia
231: The Owner-Manager Perspectives toward E-Travel Adoption by Small Travel Business in Developing Countries: Vera Pujani, Andalas University, Indonesia. 209: Fuel Subsidy Removal: The Quandary of the Malaysias Middle -Class: Roslan Abdul-Hakim, Russayani Ismail and Nor Azam Abdul-Razak, Universiti Utara Malaysia, Malaysia. 232: Marketing Activities in Small Medium Sized Enterprises; Evidence from Indonesian Embroidery Industry: Yulia Hendri Yeni, Andalas University, Indonesia. 217: Price Regulation on Food Items: Examination of Impacts on Consumer in Fiji: Joel Abraham, Fiji Commerce Commission, Fiji. 331: Studying Market Reaction to Right Share Offers in Bangladesh: Sharif Nurul Ahkam and Tawfiq Mostafa, North South University, Bangladesh. 311: Determinants of Capital Structure: Evidence from Thailand Panel Data: Ramzi E.N Tarazi, University of Paestine, Palestine. 349: Managing Business and Financial Risks of Sukuks: An Islamic Risk Management Perspective: Kamaruddin Sharif and Syed Faiq Najeeb, International Centre for Education in Islamic Finance (INCEIF), Malaysia.

~~~ End of Conference ~~~

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Countries Represented by Authors

The 3rd Global Accounting, Finance and Economics Conference is proud to welcome delegates from 17 countries of the world. Australia, Bangladesh, Canada, Colombia, Fiji, India, Indonesia, Japan, Korea, Malaysia, New Zealand, Nigeria, Palestine, Saudi Arabia, Taiwan, Thailand, USA.

List of Participating Authors

Author Name Mr. Hassan Elhawary Dr. Raymond McNamara Dr. Parvinder Kler Ms. Thi Lan Anh Nguyen Mr. Vince Raso Mrs. Afnan Almaduh Miss. Eman Abdulaziz Ms. Duc Hong Thi Phan Dr. Sharif Ahkam Prof. Isaac Otchere Dr. Andres Ramirez Hassan Mr. Joel Abraham Miss. Saranya Kshatriya Dr. Bambang Bemby Soebyakto Mr. Abukosim Hamid Mr. Mukhtaruddin Dr. Elia Mustikasari Mrs. Vera Pujani Dr. Yulia Hendri Yeni Prof. Colin McKenzie Mr. Seonghun Yun Dr. Rohaya Md Noor Dr. Zuraidah Mohd Sanusi Mr. Mohd Nor Firdaus Rameli Miss. Farhana Ismail Dr. Nora Azureen Abdul Rahman Mr. Ezanee Mohamed Elias Prof. Roslan Abdul-Hakim University University of Ballarat Bond University Griffith University Swinburne University of Technology RMIT University University of Wollongong University of Wollongong Swinburne University of Technology North South University Carleton University Universidad EAFIT Fiji Commerce Commission Indian Institute of Technology Madras Sriwijaya University Sriwijaya University Sriwijaya University Airlangga University Andalas University Andalas University Keio University Korea Advanced Institute of Science and Technology Universiti Teknologi MARA Universiti Teknologi MARA Universiti Teknologi MARA Universiti Malaysia Sarawak Universiti Utara Malaysia Universiti Utara Malaysia Universiti Utara Malaysia Country Australia Australia Australia Australia Australia Australia Australia Australia Bangladesh Canada Colombia Fiji India Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Japan Korea Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia 15

Mrs. Nazirah Aziz Dr. Mohammad Affendy Arip Assoc. Prof. Dr. Ruzita Abdul Rahim Dr. Ilhaamie Abdul Ghani Azmi Prof. Dr. Kamaruddin Sharif Dr. Azizi Abu Bakar Dr. Azam Pirmoradian Mr. Kofi Adjei-Frimpong Mr. Peter Awomewe Mr. Ramzi Tarazi Dr. Abdulrahman Alrazeen Dr. Hamed Alhoshan Dr. Abdullah Alshebel Dr. Ahmed Almohaimeed Dr. Chih-Hsien Liao Dr. Chih-Hsien Liao Miss. Chutima Wuncharoen Dr. Chaiyuth Padungsaksawasdi Miss. Hathaipat Aimpichaimongkol Dr. L. Mick Swartz

Universiti Teknologi MARA Universiti Malaysia Sarawak (UNIMAS) National University of Malaysia Universiti Malaya International Centre for Education in Islamic Finance (INCEIF) Universiti Utara Malaysia The Nielsen Company Lincoln University University of Lagos University of Palestine Imam University King Saud University King Saud University King Saud University National Taiwan University National Taiwan University Suratthani Rajabhat University Thammasat University Thammasat University University of Southern California

Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia Malaysia New Zealand Nigeria Palestine Saudi Arabia Saudi Arabia Saudi Arabia Saudi Arabia Taiwan Taiwan Thailand Thailand Thailand USA

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