环球华人会计学会

GLOBAL CHINESE ACCOUNTING ASSOCIATION INC. (GCAA)

The 1st Curtin Cup Global Chinese Students Accounting Case Study Competition

Curtin CupCase Competition 2019


PERTH, AUSTRALIA

17-20July 2019


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Hosted by:

Curtin University, Faculty of   Business and Law, School of Accounting

GCAA (The Global Chinese   Accounting Association)

Supporters:

ACCA (The Association   of Chartered Certified Accountants)

Aohua International Group

Curtin Chinese Students &   Scholars Association

CPA Australia

IMA (Institute of Management   Accountants)

PwC Australia




Introduction

Curtin University andthe GCAA (Global Chinese Accounting Association) are proud to host the 1stCurtin Cup Global Chinese StudentsCase Study Competition in Perth, Western Australia, on July 17-19, 2019.

Our goal is tobring together the best accounting and finance Chinese students globally,and to offer them incredible opportunities: to collaborate in a worldrecognised institution Curtin University, accounting/finance academics andexperienced accounting professionals. The competition is also a fantasticopportunity for networking and for developing collaborative links.


1.0 Overview

This document provides an overview of the ‘Curtin Cup” competition anddetails the process, selection criteria relating to both the development of abusiness case and of the team members, and the proposed program.

2.0 Process

Universities thatwould like to participate in the event are required to first register theirinterest to attend. No more than one team should be selected from eachuniversity to participate in the “Curtin Cup”.

The process involvedfor each participating team in the ‘Curtin Cup” competition is as follows:

a)     Interested universities in participating in the event are required toestablish a team of their better students with each team comprising five studentsonly;

b)     Each student team then will be required to develop a business case.Details of how teams are to build their business case are provided in Section3.0;

c)      Each team will send their business case and a list of team members to thejudging committee by no later than 15 April 2019;

d)     The judging committee will select ten (10) teams ONLY toparticipate in the “Curtin Cup”;

e)     The outcome of each team’s application will be made by 30 April 2019.Feedback will be provided to each team on the selection process;

f)       Teams will arrive in Perth, W.A. on 16 July 2019;

g)     The completion will commence over a three day period from 17 to 19 July2019 inclusive;

h)     On DAY 1 of the competition (17 July 2019), each of the ten teams willpresent the business case they submitted with their initial application. Thejudges will score each team based on an objective rubric with judges comprisingacademics, industry representatives and accounting professionals (refer toAppendix 1);

i)       On DAY 2 of the competition (18 July 2019), a new business case will thenbe allocated to each team. Each team will have a day to prepare a report andpresentation materials on the assigned case. Each team will be assigned thesame business case;

j)       On DAY 3 of the completion (19 July 2019), each team will present theirreport on the business case they were provided. Again, judges will compriseacademics, industry representatives and accounting professionals;

k)      Once the judging committee has assessed all teams, the top three teamswill be announced by the judging committee and prize monies awarded based ontheir accumulated scores. Each team will be scored based on the business case theypresented on DAY 1 of the competition (50%), and on the business case reportand presentation conducted on DAY 3 of the completion (50%); and   

l)       On 20 July 2019, all teams will attend a 1 day cultural exchange tour after theirhard work.

The overall processfor the competition is illustrated in Figure 1:

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3.0 Caseselection criteria

Prospective teamsshould develop a business case centred on a current and topical business issue.Teams could develop a business case around, for instance, ethics andgovernance, corruption or money laundering, application of audit to changebusiness practices on information governance or technology, use of big data anddata analytics, cybersecurity, sustainability practices, how technology haschanged management and business practices, internal control to name a few. Eachteam will have the flexibility to choose and develop their business case.

The case will be assessed on the content andquality such as originality of thecase, relevance to society,business, the profession and academia, clarityof the business issues being drawn out, completenessof information, tension betweenbusiness themes, complexity of theanalysis made of the business case, provision of implications/conclusions andrecommendations, presentation thedocuments, and grammar and spelling. The detailed assessing criteria is shownin Appendix 1 and the explanation of each criterion is shown in Appendix 2. The committee will make a decision and informeach team whether their application is successful based on the above selectioncriteria within two weeks following the due date.


4.0 Judgingcriteria for the competition

The competitionwill be judged based on a) the content and quality of a business case studythey develop themselves, including presentation of that case study, and b)decision making, problem solving and presentation of a separate business casethat will be provided to all shortlisted teams. The detailed judging criteriawill be provided to the competing institutions once the registration form fromthat institution has been received. All shortlisted teams will be assessed inPerth, Western Australia. The judges will comprise Curtin University, CPAAustralia, the Association of CharteredCertified Accountants (ACCA), and Institute of Management Accountants (IMA), and selectedmembers from industry including corporations and/or legal firms.


5.0Contestants

This competition isonly open to currently enroll undergraduate or postgraduate Chinese students inuniversities globally. The contestants in each team must be from the sameuniversity. Each team should not have more than 5 students.


6.0Competition language

English only


7.0 Prize

Three cash prizes (in Australian dollars) will be awarded at the end ofthis competition for the top three teams plus a certificate for eachcontestant.

1st Prize   $10,000

2nd Prize$5,000

3rd Prize $3,000


8.0Registration fee

A registration fee of AUD 915 is payable per person. This amount covers all tea breaks,lunches and formal dinners during the competition, materials, small gifts, anda 1 day cultural exchange tour. Each contestant is expected to organise his/herown visa and pay airfare and accommodation.


9.0Competition accommodation

‘Seasons of Perth’, 37 Pier St, Perth WA 6000

Attendees are to book and pay for their own accommodation at a reducedrate for Competition contestants) during the competition.


10.0 Application submission

Please complete the registrationform and submit it by 15May, 2019

Contact person: Dr. Ying Han Fan

Phone: +61 9266 2857

Email: y.fan@curtin.edu.au

We look forward toseeing you at the completion.


Acknowledgment

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PROGRAM

16/07/2019Monday & Tuesday

Address: Seasons of Perth, 37 Pier St, Perth WA 6000

Time/Venue

Event

16/07

Arrival: Pick up from the   airport

Registration

17/07/2019Wednesday– Competition Day 1

Address: Curtin University Bentley Campus, Kent St, Bentley WA   6102

Time/Venue

Event

08:00

Leave the hotel to the competition venue: 408-4019

09:00-09:30

Opening address and introduction   of guest speakers and judges    Hosted by Professor Saurav Dutta

09:20-09:30

Welcome speech by Vice Chancellor Professor Deborah Terry

09:40-09:50

Welcome speech by Chair of GCAA, Dr Ying Han Fan

9:50-10:30

Morning tea and network –   Hosted by GCAA

10:30-12:30

Competition: hosted by   Associate Professor Nena Lim

Team 1, Team 2, Team 3, Team   4 (20 minutes each team plus10 minutes question time)

12:30-14:00

Lunch Hosted by the School of Accounting

Venue: 407 Level 4

14:00-15:00

Visit the trading room &   Management HQ by Dr Bella Butler   

15:00 -15:20

Afternoon tea – Hosted by   GCAA

15:30 -16:30

Visit Curtin Hive/Curtin   Gallery

16:30-17:30

Bentley   campus tour with current Curtin students   

1.                 Library   

2.                 Classrooms   etc.

17:30-18:00

Leave   Curtin University to Atrium, Crown Perth

18:00-20:30

Dinner – Hosted by Curtin International

Address: Atrium, Crown Perth, Eastern   Hwy & Bolton Ave,

Burswood WA 6100

18/07/2019Thursday– Competition Day 2

Address: Curtin Graduate School of   Business, 78 Murray St, Perth WA 6000

Time/Venue

Event

08:40

Leave the hotel to the competition venue

09:00-09:20

Results released – the result of each   team and a rank of all teams will be announced.

Hosted by Dr Ying Han Fan

09:20-09:50

A new case   and instructions are given to all teams. Each team has a day to prepare their   work for the following day’s competition.

09:50-10:00

Q&A

10:00-12:00

Separate team discussion

12:00-13:00

Lunch – Hosted by GCAA

Address:   Seasons of Perth, 37 Pier St, Perth WA 6000

13:00-17:00

Separate team discussion

18:00-21:00

Dinner – Hosted by IMA & GCAA

Address: Northbridge Chinese   Restaurant

26 Roe Street, Northbridge WA 6000

19/07/2019 (Friday) – Competition Day 3

Address: Curtin University Bentley   Campus, Kent St, Bentley WA 6102

Time/Venue

Event

08:00

Leave the hotel to the competition venue: 408-1019

09:00-09:20

Opening address - Professor   Saurav Dutta

Introduction of guest speaker   and Judges – Hosted by Ms Siwen Song

09:20-09:30

Welcome speech by Pro-vice   Chancellor Professor Nigel de Bussy

09:30-10:30

Competition Section 1: Hosted   by Ms Siwen Song

Team 1 & Team 2 (20   minutes each plus10 minutes question time)

10:30-11:00

Morning tea – Hosted by GCAA

11:00-12:00

Competition Section 2: Ms   Siwen Song

Team 3 & Team 4 (20   minutes each plus10 minutes question time)

12:00-14:00

LunchHosted by the School of Accounting

Venue: 407 Level 4

14:00-15:00

Judges: The Panel meeting for the final   results

Venue: 407-414

Contestants: Interaction with Curtin current   students

Venue: 408-1019

15:00-16:00

Closing – The top   three teams will be announced and awarded

Hosted by:Professor   Saurav Dutta

16:00-18:00

Free   time

18:30-21:00

Farewell Dinner – Hosted by ACCA & GCAA

Address:   TheBoatshed Restaurant, Coode   St Jetty, Coode St, South Perth, WA 6151

20/07/2019 (Saturday) – Cultural exchange

Time/Venue

Event

09:00

Leave the hotel

09:00-10:00

Visit Perth Mint   

Address: Hay Street, East   Perth, Western Australia

10:00-12:00

Visit Kings Park

Address: Fraser Ave, Perth,   Western Australia

12:00-13:00

Picnic at Kings Park – Hosted   by GCAA

13:00-18:00

Visit Caversham Wildlife Park   & Swan Valley

Address: Unit B/99 Lord St   Whiteman WA 6068 & 128 John St, Henley Brook WA 6055

18:00-20:00

Dinner: Perth – Hosted by   GCAA

Address: Chilli Panda, Suite 2/137 Newcastle St, Perth WA 6000


Guest speakers


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Professor Deborah Terry
Vice-Chancellor

Noted scholar Professor   Deborah Terry has a PhD in psychology from the Australian National   University. She is a Fellow and past President of the Academy of Social   Sciences in Australia, as well as Deputy Chair of the Board of Universities   Australia.

Professor   Terry is a member of the Board of the Australian and New Zealand School of   Government, the Committee for Perth, St Hilda’s Anglican School for Girls,   and AARNET, the provider of Australia’s network infrastructure for education   and research. She is also a member of the Advisory Council of the Australian   Research Council (ARC) and has previously chaired both the Australian Council   of Learned Academies and the ARC’s College of Experts in the Social,   Behavioural and Economic Sciences.

In   2015 Professor Terry was made an Officer in the General Division of the Order   of Australia for distinguished service to education in the tertiary sector.Prior to joining Curtin, she was Senior   Deputy Vice-Chancellor of Queensland University.



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Pro-vice   Chancellor Professor Nigel de Bussy

Professor   Nigel de Bussy is Pro Vice-Chancellor of the Faculty of Business and Law, and   Dean of Curtin Business School. Nigel holds a PhD from Curtin Business School   and an MA from The Queen's College, Oxford. He is a Fellow of both the Public   Relations Institute of Australia and the Australian Marketing Institute, and   a Certified Practising Marketer. He joined CBS as a lecturer in public   relations in 1994 and was Head of the School of Marketing from 2012-17.   Before joining Curtin, Nigel spent more than a decade as a public relations   professional in the UK and Australia. His research has been published in a   number of leading journals in the fields of public relations, communication   management and marketing communications.



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Professor Saurav DuttaCurtin University

The Head of School at the School   of Accounting, Professor Saurav Dutta joins Curtin from New York,   USA.   Throughout his academic career spanning over 25 years, he has   engaged in high-impact research which has greatly informed industry   practices, including his work on uncovering Lehman’s Repo 105 accounting   practices. In the United States, he has influenced public policy in his role   as an Academic Fellow in the Office of Chief Accountant at the Securities and   Exchange Commission (SEC).   In that role, from 2010 to 2012, he helped   implement the Dodd-Frank Act and other measures from ‘lessons learned’ during   the 2007-08 global financial crisis.   He worked closely with then Chief   Accountant, Mr. James Kroeker, who is currently the Vice-Chairman of the   Financial Accounting Standards Board (FASB). While at the SEC, Saurav also   served as a liaison with FASB, PCAOB, IASB and IAASB, all of which are   critical standard-setting bodies that affect the accounting profession.



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Dr   Ying Han Fan

Chair   of the Global Chinese Accounting Association (GCAA)

Dr Fan   obtained a Bachelor’s Degree from Jiangxi University of Finance and Economics.   She   studied in the International Accounting and Taxation at the Xiamen   University. She   received a Master’s Degree in 2004 and a Ph.D. in 2008 from Curtin University.   She became a full-time lecturer at Curtin University from January 2009. She   has coordinated and taught across several undergraduate and postgraduate   financial accounting, auditing, information systems units, has supervised   Ph.D. and honours students, and has won over 16 awards for teaching   excellence in the School of Accounting. She has published several refereed   journal articles and has received significant research funding. She has won   the Emerald Literati Award for outstanding reviewer for Asian Review of   Accounting in 2017. She is also a member of the editorial advisory board of   Asian Review of Accounting. Currently, she is an Executive of the Strategic   Review Board of the Faculty of Business and Law (FBL) at Curtin University   and a member of the International Committee of FBL representing the School of   Accounting.



Meet our Judges

The Judges whoserve the judging panel on 17th July


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Professor   Grantley Taylor, Curtin University


Grantley   Taylor currently holds the position as the Acting Head of   Accounting School. Grantley has worked for three major mining   companies and the Australian Taxation Office prior to joining   Curtin Business School. His research interest including accounting   as applied to the extractive industry, taxation, corporate governance,   financial instruments, capital markets, corporate social responsibility. The   specialty area of him is corporate tax avoidance. He has more than 30   refereed journal publications. Professor Grantley Taylor has a range of   potential honours projects and HDR projects available in such areas as:   corporate taxation, corporate social responsibility, capital markets,   corporate governance, financial reporting and disclosure as applied to Australia,   the U.S., China, and the GCC.


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Dr Brian Perrin

Curtin University

Dr Brian   Perrin is the Director of Teaching and Learning in the School of Accounting.   His work experience spans some 27 years in the areas of commerce, education   and government organisations, the last 18 years being in senior financial   management and teaching positions. A summary of the key areas are: Lecturer,   Accounting (Systems) 204 & 531, Accounting (Computer Packages) 220 &   390 and Ethics 342, Curtin University Accountancy People Resource Manager,   Accounting Recruitment Finance Manager, Senior Management Accountant, and   Manager Organisation & Methods, Transport Company Accountant and   consultant to a group of companies, Public Accounting.


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Associate Professor

Alistair Brown

Curtin University

A former Chutian Scholar, Alistair is a Fellow of Institute of   Professional Accountant, a member of the Certified Practising Accountant of   Australia and of the Certified Practising Accountants of Papua New Guinea,   and a Chartered Accountant of the Fiji Institute of Accountants. A   considerable amount of Alistair’s widely-cited, high-impact research output   reaches an interested industry readership that includes Indigenous   chieftains, road and transport workers, co-operatives, energy managers,   national road authorities, entrepreneurs, managers, family-run businesses,   small business advisors, enterprise/business support agencies, government,   engineers, nursing administrators, national fisheries corporations and   regional development authorities.   






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Senior Lecturer

Bella Butler

Curtin University


Dr Bella Butler is an internationally recognised educator with 30   years’ experience in the tertiary sector. Dr Butler is elected Chair of the   Strategic Review Board of the Faculty of Business and Law. She led the   development of the unique interactive multipurpose facility at Curtin   University - Management HQ, the simulations powered board room with   opportunities for data accumulation, visualisation and transfer. Dr Butler   completed Harvard Business Publishing Trainings in Case Study Teaching and   Case Study Teaching Online. Dr Butler is the winner of the Award for   Excellence in Teaching, Head of School Distinguished Service Award and Curtin   University Student Guild Award to the Best Postgraduate Lecturer. Dr Butler   is a co-author of one of the leading textbooks in the field of her teaching   expertise (Wiley, 2011 and 2014). She published in top international journals   and leading conferences on business strategies, business networks, innovation   and organisational capabilities. Dr Butler is an experienced supervisor of   doctoral and honours students in international business and organisational   strategies.   



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Christine   Siao

Finance   Specialist – Department of Housing, Perth.

ACCA Representative

Christine is a Fellow member of ACCA and a dual member   with CAANZ. She commenced her career as a   qualified accountant and developed extensive business experience in the Audit   team of KPMG in Mauritius. A shift in her career saw Christine moving into   international banking, commencing a new career as Chief Accountant at GroupeCaissed'Epargne, eventually culminating in her promotion   as Finance Manager. After migrating to Australia, Christine has worked as a   finance specialist across various industries including financial services,   engineering services, livestock trading & agribusiness as well as   recruitment. With significant experience in finance systems analysis,   business analysis, project management, policy & procedures drafting,   financial reporting, treasury and risk management, Christine has actively   contributed to the community, working across a number of Government agencies   including the Department of Aboriginal Affairs and currently with the   Department of Housing.


The Judges whoserve the judging panel on 19th July




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Professor Glennda   Scully, Curtin University   

Glennda Scully   holds the position as the Head of Accounting School from 2008 to 2014.   Glennda also acts a range of memberships, such as Member Audit Advisory   Committee (National) Chartered   Accountants Australia and New Zealand.   She has worked for University of Western Australia and three companies   (Nelson Parkhill BDO CA, Bell Group, and KPMG) prior to joining Curtin   University. Glennda interests in the research of behavioural decision making   in auditing, ethics and teaching and learning issues relating to workload,   accounting education, financial disclosure in developing economies, CSR   reporting and NFP sector. The specialty areas of her are auditing, ethics,   financial accounting, and accounting education. Glennda has more than 20   refereed journal publications.









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Mr. Chuck Zhang (FCPA)

CPA Australia

Chuck Zhang FCPA is currently a Senior   International Business Development Manager at CPA Australia’s Business   Development. Prior to joining CPA Australia, Chuck worked in Beijing for the   Chinese Ministry of Finance and the Chinese Institute of CPAs (CICPA) where   he was involved in regulating the accounting profession with a focus on   market entry and operation of foreign accounting firms in China and managing   the organization’s international exchange and cooperation.

In early 2002, Chuck joined CPA Australia   and assisted with establishing CPA Australia’ first office in China - Beijing   Representative Office and served as the office’s first Chief Representative   until late 2006 when he moved on to CPA’s Melbourne Office.

Chuck is passionate about sharing personal   experience and insights on career development and management with younger   generation and is a regular speaker on CPA and career events for accounting,   commerce and business students.








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Dr   Josh Heniro

IMA® (Institute of   Management Accountants)

Dr. Josh   Heniro, Director, Southeast Asia & Australasia IMA® (Institute of Management   Accountants). Dr. Josh Heniro helms the IMA SEA (Southeast Asia) and   Australasia Operations. Dr. Heniro is responsible for promoting the value of   management accounting and the CMA® (Certified Management Accountant) program.   He leads in the setup and execution of the strategic priorities of the SEA   region, Australasia as well as Taiwan. He has held the position since 2016;   the key focus is to grow and manage IMA's partnership development efforts   with public and private-sector organizations, universities and training   providers. Dr. Heniro was responsible for setting up the Southeast Asia team   and office.

With 17   years of professional experience in different industries at well-established   multinational companies including Standard Chartered Investment Bank, and   Societe Generale Investment Bank. Dr. Heniro has a demonstrated history of   working in the accounting, finance, investment banking industry as well as   academia. He is excellent with stakeholder management and engagement across   multiple industries.





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Mr.   Ian Campbell

PwC Australia

Ian is a   qualified accountant with 17 years’ experience across accounting and capital   markets advisory and audit, working with PricewaterhouseCoopers (PwC) in both   the UK and Australia. Ian holds a Master degree in Physics from the   University of Leicester and is a Chartered Accountant with membership of both   the Institute of Chartered Accountants in Scotland and Chartered Accountants   Australia and New Zealand.

Ian leads   PwC’s accounting advisory practice in Perth. This role sees him work with   clients across Oil & Gas and Mining industries and their supporting   services as well as State Government, providing specialist advice on complex   accounting issues. He has spent considerable time recently helping clients   with the implementation issues associated with new accounting standards,   including leasing, financial instruments and revenue.

Prior to   this role, he has held a number of roles with PwC, including managing a large   transformation project within the Assurance division and working on audits of   large Australian listed companies in both Perth and Melbourne.


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Gloria   Li

Accounting   & Compliance Manager

Matrix   Composites & Engineering Ltd

ACCA Representative

Gloria is a   Fellow member of ACCA, a member of CPA Australia as well as CICPA member of   China.

With over   15 years of working experience, Gloria has worked across very diverse   industries including manufacturing, mining, engineering and property   development. Gloria has significant experience working in public companies   with key focuses on financial management, reporting, compliance and taxation.

Gloria is a   proud alumnus of the Master of Accounting program at Curtin University.


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