Asian Review of Accounting

1992 - 2026

Current editor(s): Prof. Haiyan Zhou

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2026, month May, vol 34

Disciplining effects of data asset disclosure on corporate financial reporting quality pp. 766-791

Xinxian Chen, Rui Xian and Lingyu Huang

2026, month April, vol 34

Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels pp. 817-836

Yan Ma and Haiyang Zhang

2026, month January, vol 34

Artificial intelligence in accounting and sustainability performance: moderated-mediating model with IT capability and circular economy pp. 904-928

Thuy Hong Thi Tran, Malik Abu Afifa, Tho Hoang Nguyen, Long Duc Huynh and Nha Minh Nguyen

2026, month November

Bankruptcy system reform and shadow banking activities of non-financial enterprises: evidence from China pp. 1-23

Shihui Li, Bo Yuan and Mengzhe Li

2026, month October

Analysts’ use of toxic emissions data pp. 1-27

Gus De Franco, Yue Li and Yibin Zhou

Ex-bureaucrats and ex-politicians: impact on bank financial reporting quality pp. 1-33

Murat Ocak, Emrah Arioglu, Bekir Emre Kurtulmus and Vildan Evrim Öztürk

The impact of top management team regulatory focus on accounting conservatism pp. 1-31

Hui Chen, Huize Zhang and Chao Feng

Political connection, earnings volatility and short-term debt pp. 1-25

Kumari Pushplata, Abhijeet Chandra and Akash Singh Yadav

2026, month September

Stakeholder proximity and non-GAAP earnings disclosure pp. 1-27

Lori Leonard and Li Sun

When risk silences optimism: supply chain disruption risk and the reduction of abnormal managerial tone pp. 1-42

Jingyi Guan, Yiwei Liu and Xueying Wen

2026, month July

Customer concentration and debt default risk: evidence from China pp. 1-19

Jiaqi Wang, Licai Pan, Shuhui Li and Guangcai Zhuang

2025, month December, vol 34

The impact of disclosure quality on cost of debt – evidence from Vietnam pp. 661-683

Ly Thi Hai Tran, Thoa Thi Kim Tu, Kieu Thi Diem Nguyen and Ho Hoang Gia Bao

Do digital words reflect real innovation? Evidence from post-M&A earnings conference pp. 722-765

Jingyi Guan and Xiaoyi Zhuang

Is integrated reporting more value relevant in North America? pp. 1023-1050

Haiyan Zhou and Stephen Owusu-Ansah

Audit committee governance and climate change disclosures: regulatory reform and COVID-19 aftermath in emerging economy pp. 1051-1077

Anup Kumar Saha, Nahid Jahan and Imran Khan

Policy empowerment and sustained innovation of SOEs: evidence from the “two types of companies” pilot policy in China pp. 1078-1102

Guangqian Ren, Man Jing, Jiaran Xue and Kunkun Xue

Asset specificity and firm efficiency pp. 1103-1126

Langtao Chen and Li Sun

2025, month November, vol 34

Market maker rules, stock liquidity and firm value – based on empirical evidence of listed firms from the NEEQ market in China pp. 601-632

Mengyao Xia

Empirical evidence of audit opinion shopping in Iran pp. 633-660

Esmaeil Amiri and Hossein Fakhari

ESG performance and auditor scrutiny: does corporate sustainability drive more key audit matters? pp. 684-716

Noor Adwa Sulaiman, Ardianto Ardianto, Nadia Anridho, Cahyono Suham and Fiona Vista Putri

Big data reporting: a driver of financial stability? pp. 792-816

Hidaya Al Lawati and Zakeya Sanad

Determinants of audit quality in small and medium-sized enterprises adopting digital accounting systems: evidence from Jordan pp. 837-858

Ahmad Farhan Alshira'h and Malek Alshirah

The paradox of IT governance: Enhancing or suppressing corporate risk-taking? pp. 881-903

Nadia Anridho, Sahrian Aditya Rahmatulloh, Alfa Rahmiati, Anna Retnawati and Dicky Andriyanto

Do country institutions, banking system soundness and ownership structure influence the relationship between reporting quality and dividend payouts? Insights from Asian emerging markets pp. 953-976

Quoc Dat Trinh, Christian Haddad and Elie Salameh

Accruals earnings management and cash holdings in Saudi Arabia: an empirical study pp. 977-1002

Aref M. Eissa and Islam Kamal

How does ESG performance affect the value of cash holdings? Evidence from China pp. 1003-1022

Xiaoqing Li, Chengjie Cui, Guishuang Lv and Yawen Hao

2025, month October, vol 34

Beyond compliance: sustainability reporting challenges and the future of integrated reporting in Indonesia pp. 536-554

Iwan Suhardjo, Christopher Akroyd and Meiliana Suparman

Application of controllability principle in the context of structural empowerment: examining performance outcomes based on U-shaped perspective pp. 555-574

Keita Iwasawa, Keita Masuya and Yudai Onitsuka

Sustainability governance and greenwashing: the role of sustainability committees in ASEAN-5 countries pp. 575-600

Yani Permatasari, Meifaza Ainur Rosyidah, La Ode Sabaruddin, Sandra Sukma Embuningtiyas and Rizqy Aiddha Yuniawati

2025, month September, vol 34

Corporate modern slavery and worker rights reporting: What does corporate board? Evidence from emerging economy pp. 342-372

Sohel Mehedi, Shamsun Nahar, Md Sahadat Hossain, Md Arifur Rahman and Mosammet Asma Jahan

Do the legal and expert power of auditors enhance financial statement comparability? Evidence from audit fee premiums in Taiwan pp. 373-409

Yu-Shan Chang, Li-Lin (Sunny) Liu and Wei-Ju Chen

Anti-corruption disclosure and earnings management in Vietnam: the moderating impact of gender diversity and audit firm quality pp. 410-437

Hien Khanh Duong and Huu Cuong Nguyen

ESG disclosure and firm sustainable growth nexus in Indonesia’s emerging markets: does working capital management matter? pp. 438-453

Aang Kunaifi, Vera Oktari and Noorlailie Soewarno

Risk-based audit approach and audit quality in the public sector: empirical evidence from an emerging country pp. 454-482

Thong Quoc Vu, Malik Abu Afifa and Ngan Kim Tran

Performance commitment, earnings quality and tax avoidance: evidence from Chinese listed companies pp. 483-509

Xiaoqing Li, Haiyu Yan and Zixing Wang

Board gender diversity and ESG disclosure: the spillover effect of governance pp. 513-535

Wenyuan Liu and Ting Ren

2025, month August, vol 34

The auditor–client relationship and abnormal tone: a simultaneous equations approach pp. 273-297

Milad Darvishi, Mahmoud Lari Dashtbayaz, Roghayeh Mahmoudi Yekebaghi and Taqi Abdul Redha Al Abdwani

Signalling power and value relevance of voluntary disclosures: in the era of integrated reporting pp. 298-315

Ajay Lunawat, Krishnan Chandramohan, Dipti Lunawat and Sapna Malya

Ownership structure dynamics and integrated reporting practices: insights from India pp. 316-341

Tarun Kumar Soni, Akshita Arora and Vishakha Bansal

2025, month June, vol 34

Audit firms’ media coverage and audit fees: evidence from China pp. 183-216

Yunqi Fan and Shichao Gao

Audit delay and accruals-based earnings management: evidence from an emerging market pp. 217-244

Xiang Li, Yun-Chia Yan and Haiyan Zhou

The role of corporate social responsibility in the tax avoidance of Palestinian companies pp. 245-272

Zaid Qutait and Salem Salem

Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach pp. 859-880

Najla Bouebdallah, Wissem Ajili Ben Youssef and Meriem EL Bouhali

Evaluating the impact of ESG performance on firm value: the moderating role of ownership type in Thailand pp. 929-951

Nantana Ngamtampong and Anupong Sukprasert

2025, month May, vol 34

Board structure, executive attributes and corporate tax avoidance: a systematic literature review pp. 1-29

Mohammed Baba Yahaya, Elaine Yen Nee Oon and Ruzita Jusoh

Corporate commitment to climate change action and carbon performance: evidence from Asia-Pacific firms pp. 30-74

Mohan Lal Jangid and Anil Kumar Sharma

Internal audit functions and environmental, social and governance (ESG): a systematic literature review pp. 75-107

Hien Vo Van, Malik Abu Afifa and Duong Bui Van

The impact of regulatory reforms on corporate climate-related environmental reporting in China pp. 108-132

Helen Hong Yang and Alan Farley

Board capital and strategic alliances pp. 133-154

Sebahattin Demirkan, Robert Felix and Nan Zhou

The relationship between corporate governance and sustainability performance: the moderating role of public attention pp. 155-182

Muhammad Fadhly Rizky Octavio, Doddy Setiawan, Y Anni Aryani and Taufiq Arifin

2025, month May, vol 33

The role of green investment in enhancing environmental disclosure in Indonesia pp. 840-859

Supriyanto Supriyanto, Mariska Ramadana and Nurul Istiqomah

2025, month April, vol 33

The effect of bank regulatory capital on the risk, efficiency and profitability: evidence from GCC countries pp. 880-903

Rashedul Hasan, Helal Uddin and Mohammad Dulal Miah

Chief financial officer co-option and audit report lag pp. 904-926

Javad Oradi, Mostafa Ghannad and Nasrin Azar

Can narrative disclosure in annual reports preserve corporate reputation: evidence from letters to shareholders pp. 927-955

Anting Li, Deen Wu and Jianqiong Wang

2025, month March, vol 33

Dividend tax reform and corporate dividend behavior: evidence from Indonesia pp. 678-694

Ricky Karunia Lubis and Agung Dinarjito

The impact of social capital on real earnings management pp. 789-815

Xiaojun Lin, Xunzhuo Xi, Yu Hu and Feng Tang

Goodwill impairment, economic uncertainty and corporate tax avoidance pp. 816-839

Ziye He

Impact of IFRS 16 on dividend payout: evidence from India pp. 860-879

Akhil Sharma and Manish Bansal

2025, month February, vol 33

Digital transformation and the cost of bank loans in China pp. 695-724

Huijie Cui, Yutong Li and Shangkun Liang

Aggregate sales decline and cost stickiness: a multinational study pp. 725-751

Weiwei Wang and Kenneth Zheng

Do female directors and their foreign experience complement or substitute for CSR performance? Evidence from the cost of debt financing pp. 752-787

Redhwan Al-Dhamari, Bazeet Olayemi Badru and Mohamad Naimi Mohamad Nor

2025, month January, vol 33

Share lockup expiration of major shareholder, tone management and share pledges: empirical evidence from China pp. 411-440

Jingyi Guan, Xueying Wen and Eping Liu

Corporate culture and discontinued operations pp. 547-579

Li Sun

How do auditors price financial secrecy culture? An international study pp. 580-607

Xuan Sean Sun, Muhammad Nurul Houqe, Md. Borhan Uddin Bhuiyan and Mahbub Zaman

What factors influence the individual’s behavior in engaging in income tax evasion? An investigation using SEM and fsQCA pp. 609-628

Jitender Kumar, Garima Rani, Manju Rani and Vinki Rani

What causes investors’ misevaluation of M&A performance? Survey evidence from Japan pp. 629-649

Yoshiaki Amano

Does the corporate governance index matter for company zombification? pp. 650-677

Rayenda Khresna Brahmana and Doddy Setiawan