Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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Volume 33, issue 3, 2025

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

Financial statement comparability and cash holding: moderated by ESG performance in Indonesia pp. 441-463

Tessa Vanina Soetanto and Dian Agustia

Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets pp. 464-495

Faisal Khan, Sharif Ullah Jan and Hafiz Muhammad Zia-ul-haq

Local mutual funds, corporate community investment and shareholder value pp. 496-522

Hyoseok (David) Hwang, Hyun Gon Kim and Jung Yeun (June) Kim

The impact of IFRS 15 on revenue and earnings quality: evidence from China pp. 523-546

Jerry Chen

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

Volume 33, issue 2, 2024

Financial structure and innovation: firm-level evidence from Africa pp. 189-222

Misraku Molla Ayalew and Joseph H. Zhang

A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms pp. 223-249

Malik Abu Afifa, Isam Saleh and Rahaf Abu Al-Nadi

The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence pp. 250-290

Eric Owusu Boahen and Emmanuel Constantine Mamatzakis

The impact of customer concentration on the provision of reverse trade credit pp. 291-319

Yuhan Li and Mengjie Zhang

Corporate governance, firm risk and firm performance: the moderating role of group affiliation pp. 320-340

Ratish Kumar Jha, Niva Kalita and Reshma Kumari Tiwari

Board characteristics and profitability in sharia-compliant and non-sharia-compliant firms: beyond mere ceremony? pp. 341-366

Muhammad Taufik and Gun Gun Budiarsyah

Horizon problem and capital expenditures: evidence from the public sector in Indonesia pp. 367-385

Fuad Rakhman, Ainun Na'im and Shahrokh Saudagaran

Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine pp. 386-407

Suhaib Al-Khazaleh, Nemer Badwan, Ihab Qubbaj and Mohammad Almashaqbeh

Volume 33, issue 1, 2024

Corporate governance and corporate sustainability performance: the mediating role of CSR expenditure pp. 1-17

Md Mamunur Rashid and Md Rabiul Kabir

Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia pp. 18-42

Effiezal Aswadi Abdul Wahab, Iman Harymawan, Damara Ardelia Kusuma Wardani and Mohammad Nasih

Bank financial distress and earnings management strategies: evidence from MENA countries pp. 43-71

Mouna Ben Rejeb, Safwan Alzyadat and Nozha Merzki

Does ownership structure affect carbon emission disclosure? pp. 72-88

Ankita Bedi and Balwinder Singh

Strategic positioning and asymmetric cost behavior pp. 89-106

Rajiv Banker, Renee Flasher and Daqun Zhang

The impact of R&D classification shifting in high-technology industries pp. 107-131

Nika Qiao

Debt maturity, governance and investment efficiency: new evidence from emerging market pp. 132-162

Akash Singh Yadav and Inder Sekhar Yadav

Does carbon performance payoff? An empirical evidence from Asia-Pacific region pp. 163-187

Mohan Lal Jangid and Anil Kumar Sharma

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