Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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Volume 32, issue 5, 2024

The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data pp. 693-708

Yamina Chouaibi, Rim Zouari-Hadiji and Sawssen Khlifi

Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality pp. 709-727

Takehide Ishiguro and Akihiro Yamada

Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance pp. 728-758

Arief Rijanto

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy pp. 759-780

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

Do foreign direct investment inflows affect tax revenue in developed and developing countries? pp. 781-810

Faris ALshubiri

Do corporate site visits by analysts and institutional investors increase labor investment efficiency? pp. 811-840

Wenfei Li, Zhenyang Tang and Chufen Chen

A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference? pp. 841-861

Mohammed Mehadi Masud Mazumder

Drought risk and audit pricing: a mixed-methods study pp. 862-888

Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari and Fatemeh Taghimolla

Volume 32, issue 4, 2023

Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia pp. 549-553

Li Yao

Renovation in environmental, social and governance (ESG) research: the application of machine learning pp. 554-572

Abby Yaqing Zhang and Joseph H. Zhang

Busy CEO and financial statement footnotes readability: evidence from Indonesia pp. 573-605

Iman Harymawan, Melinda Cahyaning Ratri and Eka Sari Ayuningtyas

Navigating the capital investment through national governance in BRICS economies: the role of cash holdings pp. 606-627

Umar Farooq, Ahmad A. Al-Naimi, Muhammad Irfanullah Arfeen and Mohammad Ahmad Alnaimat

Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia pp. 628-645

Lemessa Bayissa Gobena

The external organizational environment and its impact on strategic management accounting practices: an empirical investigation pp. 646-666

Md. Mamunur Rashid, Dewan Mahboob Hossain and Md. Saiful Alam

The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity pp. 667-692

Shilin Liu, Noor Adwa Sulaiman and Suhaily Shahimi

Volume 32, issue 3, 2023

Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific pp. 373-393

Firdaus Kurniawan, Hilma Tsani Amanati, Albertus Henri Listyanto Nugroho and Nandya Octanti Pusparini

Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study pp. 394-422

Moh. Riskiyadi

Does top managers' tenure matter to management accounting system design? pp. 423-442

Mohamed M.M. Ahmed

Firm's life cycle and cash flow classification: evidence from Indian firms pp. 443-462

Kalyani Mulchandani, Ketan Mulchandani and Megha Jain

A global review of the literature on and proxies of busy boards and audit committees pp. 463-490

Yeut Hong Tham

Tone complexity and analyst forecast behaviors: evidence from earnings conference calls pp. 491-520

Kyungeun Kwon, Mi Zhou, Tawei Wang, Xu Cheng and Zhilei Qiao

A survey study of Iraqi auditors' adoption of blockchain technology pp. 521-546

Rasha H. Majeed and Alaa A.D. Taha

Volume 32, issue 1, 2023

Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran pp. 1-28

Javad Rajabalizadeh

One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee pp. 29-50

Manish Bansal

The impact of accounting comparability on CEO incentive plans in an emerging economy: the moderating role of board independence pp. 51-69

Arash Arianpoor and Somaye Efazati

Firm's value and ESG: the moderating role of ownership concentration and corporate disclosures pp. 70-90

Shailesh Rastogi, Kuldeep Singh and Jagjeevan Kanoujiya

Auditors' narcissism and their professional skepticism: evidence from Iran pp. 91-119

Mohammad Hossein Safarzadeh and Mohammad Amin Mohammadian

Ownership concentration and cost of equity in Pakistan: the moderating role of disclosure and governance quality pp. 120-135

Memoona Sajid, Hashmat Shabbir and Raheel Safdar

The impact of environmental, social and governance (ESG) disclosure on firm financial performance: evidence from Hong Kong pp. 136-165

Ricky Chung, Lyndie Bayne and Jacqueline Birt

Client assessments of their audit experiences: the role of experience quality, similarity and client participation pp. 166-186

Jomjai Sampet, Naruanard Sarapaivanich, Erboon Ekasingh and Paul Patterson

Volume 31, issue 5, 2023

Identifying key factors of sustainability practice in financial institutions based on decision-making trial and evaluation laboratory method pp. 661-679

Yi-Chun Kuo, Yueh-Hsia Huang, Lan Sun, Garrick Small and Shih-Jung Lin

Political connections, board ethnicity and value relevance in Mauritius pp. 680-711

Tasneem Mustun and Effiezal Aswadi Abdul Wahab

Does the rhetoric art in sustainability reports obstruct the assurance practice? pp. 712-732

Yosra Mnif and Jihene Kchaou

The effect of corruption level in steering the business–government relations: evidence from 23 African countries pp. 733-753

Mebrahtu Tesfagebreal, Li Chang, Siele Jean Tuo and Yu Qian

The simultaneously representation of women at the audit demand and supply sides and audit quality pp. 754-804

Yosra Mnif and Imen Cherif

Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries pp. 805-831

Omar Al Farooque, Rayed Obaid Hammoud AlObaid and Ashfaq Ahmad Khan

Volume 31, issue 4, 2023

A discussion of “information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China” pp. 517-521

Haoran Zhu

Intellectual capital and firm performance: the moderating effect of auditor characteristics pp. 522-558

Md. Jahidur Rahman and Hongyi Liu

Political hegemony and accounting discourse: valuing nationalization pp. 559-582

Sri Pujiningsih, Ani Wilujeng Suryani, Ika Putri Larasati and Sharifah Norzehan Syed Yusuf

An analysis of audit effort/hour demand based on shareholder ownership power pp. 583-611

Dafydd Mali and Hyoungjoo Lim

The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy pp. 612-630

Arash Arianpoor and Farideh Esmailzadeh Asali

Separating abusive from efficient related-party transactions: evidence from India pp. 631-657

Kinshuk Saurabh

Volume 31, issue 3, 2023

Political–economic instability and earnings management in an emerging market: the case of the 2016 Presidential Impeachment in Brazil pp. 349-366

Douglas Andrade, Dante Viana, Vera Ponte and Sylvia Domingos

Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan pp. 367-386

Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd. Ghani and Bilal Ahmad

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news pp. 387-413

Sharad Asthana and Rachana Kalelkar

The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt pp. 414-436

Soad Moussa Tantawy and Tantawy Moussa

Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? pp. 437-459

Tamanna Dalwai, Ahmed Mohamed Habib, Syeeda Shafiya Mohammadi and Khaled Hussainey

State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders pp. 460-493

Iman Shaat, Husam Aldamen, Kim Kercher and Keith Duncan

Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective pp. 494-515

Dewan Mahboob Hossain and Md. Saiful Alam

Volume 31, issue 2, 2022

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective pp. 181-202

Mahmood Ahmed Momin, Zahir Uddin Ahmed and Renhe Liu

The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context pp. 203-226

Mouna Guedrib and Ghazi Marouani

The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan pp. 227-255

Esraa Esam Alharasis, Maria Prokofieva and Colin Clark

Financial reporting, debt covenants and convertible debts pp. 256-275

Chee Kwong Lau

Unionization and employee welfare: a theoretical investigation using earnings management pp. 276-283

Guoyu Lin, Anna Bergman Brown, Eric Lin and Chunhao Xu

An analysis of the positive effect of real earnings management on financial performance pp. 284-316

Hyoung Joo Lim and Dafydd Mali

Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey pp. 317-347

Bijoy Rakshit and Samaresh Bardhan

Volume 31, issue 1, 2022

Information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China pp. 1-25

Gang Zhao, Xin Yu and Kailun Ni

Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions pp. 26-41

Bernd Engelmann and Thi Thanh Lam Nguyen

Auditors' response to regulators during COVID-19: disclosures of key audit matters pp. 42-56

Elizabeth Rainsbury, Saman Bandara and Ahesha Perera

Are sustainable firms more profitable during COVID-19? Recent global evidence of firms in developed and emerging economies pp. 57-85

Jing Lu and Shahid Khan

Ownership concentration and accounting information consistency—evidence from Chinese listed companies pp. 86-113

Shaojun Fan, Juan Chen and Hong Han

Perceived internationalization of accounting education: the case of Vietnam pp. 114-130

Tra My Nguyen, Duc Phan and Greeni Maheshwari

Local government turnover and capital structure: evidence from China pp. 131-152

Shangkun Liang, Fu Xin, Junli Yu and Gang Zhao

Board characteristics and demand for audit quality: a meta-analysis pp. 153-175

Deepali Kalia, Debarati Basu and Sayantan Kundu

An analysis of the meta-analysis of board characteristics and demand for audit quality pp. 176-179

Zhifeng Yang