A review of research on regulation changes in the Asia‐Pacific region

Millicent Chang, Andrew B. Jackson and Marvin Wee

Accounting and Finance, 2018, vol. 58, issue 3, 635-667

Abstract: In this study, we review the financial research on regulation in the Asia‐Pacific region. We do this by analysing six leading regional accounting and finance journals – Abacus, Accounting & Finance, Australian Accounting Review, Australian Journal of Management, International Review of Finance and the Pacific‐Basin Finance Journal. We identify five main themes of regulation research relating to: (i) banking and financial institutions, (ii) markets and trading, (iii) corporate governance, (iv) disclosure and (v) accounting standard setting. Our paper synthesises the regional literature in these areas and provide some suggestions for future directions.

Date: 2018
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