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Asian Review of Accounting

2007 - 2020

Current editor(s): Dr Haiyan Zhou

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 28, issue 2, 2020

Discussion of (dis)aggregated earnings guidance and acquisition financing pp. 141-146 Downloads
Joseph H. Zhang
Discussion of Troubled Asset Relief Program and earnings informativeness pp. 147-152 Downloads
Nan Zhou
CEO career horizons and earnings quality in family firms pp. 153-172 Downloads
Ayoib B. Che-Ahmad, Salau Olarinoye Abdulmalik and Nor Zalina Mohamad Yusof
Is cost stickiness associated with management earnings forecasts? pp. 173-211 Downloads
Shipeng Han, Zabihollah Rezaee and Ling Tuo
Refinement of the FCF motive for stock repurchases pp. 213-228 Downloads
Nan Liu
Fair value accounting, earnings management, and the case of bargain purchase gain pp. 229-253 Downloads
Steven Lilien, Bharat Sarath and Yan Yan
(Dis)aggregated earnings forecasts and acquisition financing pp. 255-271 Downloads
Paul Ordyna

Volume 28, issue 1, 2019

CEO age and analysts forecast properties pp. 1-23 Downloads
Imran Haider, Nigar Sultana, Harjinder Singh and Yeut Hong Tham
Family directors, independent directors, remuneration committee and executive remuneration in Malaysian listed family firms pp. 24-47 Downloads
Ling Jong and Poh-Ling Ho
Troubled Asset Relief Program and earnings informativeness pp. 48-68 Downloads
Jose G. Vega, Jan Smolarski and Jennifer Yin
The determinants of accounting comparability around the world pp. 69-88 Downloads
Jonathan Ross, Linna Shi and Hong Xie
Product market competition and audit fees: evidence from an emerging market pp. 89-109 Downloads
Hanwen Chen, Liquan Xing and Haiyan Zhou
Short-term management earnings forecasts and earnings management through real activities manipulation pp. 110-138 Downloads
Bing Luo

Volume 27, issue 3, 2019

Board independence and information asymmetry: family firms vs non-family firms pp. 329-349 Downloads
Kean Wu, Susan Sorensen and Li Sun
Stock pledging and earnings management: an empirical analysis pp. 350-372 Downloads
Sandhya Bhatia, Sangita Choudhary, Amish Dugar and Smita Mazumdar
The role of audit quality on market consequences of voluntary disclosure: Evidence from East Asia pp. 373-400 Downloads
Ratna Wardhani
Country-level governance, accounting standards, and tax avoidance: a cross-country study pp. 401-424 Downloads
Tao Zeng
Is integrated reporting associated with corporate financing decisions? Some empirical evidence pp. 425-443 Downloads
Tesfaye T. Lemma, Arifur Khan, Mohammad Badrul Muttakin and Dessalegn Getie Mihret
Accruals intensity and auditor choice pp. 444-463 Downloads
Wael Aguir, Linxiao Liu and Emeka Nwaeze
Busy boards and earnings management – an Australian perspective pp. 464-486 Downloads
Yeut Hong Tham, Nigar Sultana, Harjinder Singh and Ross Taplin

Volume 27, issue 1, 2019

Does Big N matter for audit quality? Evidence from Japan pp. 2-28 Downloads
Hu Dan Semba and Ryo Kato
Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China pp. 29-48 Downloads
Jun Hao, Minghe Sun and Jennifer Yin
The accounting and market consequences of the JOBS Act of 2012: an early study pp. 49-68 Downloads
Ji Yu, Zabihollah Rezaee and Joseph H. Zhang
Perceptions of independent directors about their roles of and challenges on corporate boards: Evidence from a survey in Vietnam pp. 69-96 Downloads
Thi Tuyet Mai Nguyen, Elaine Evans and Meiting Lu
Audit fees, perceived audit risk, and the financial crisis of 2008 pp. 97-111 Downloads
Hanmei Chen, Shaowen Hua, Zenghui Liu and Mei Zhang
Family ownership and earnings quality of Thai firms pp. 112-136 Downloads
Kriengkrai Boonlert-U-Thai and Pradyot K. Sen
Do letters to shareholders have information content? pp. 137-159 Downloads
Prapaporn Kiattikulwattana

Volume 26, issue 4, 2018

Disclosure of corporate sustainability performance and firm performance in Asia pp. 414-443 Downloads
Najul Laskar and Santi Gopal Maji
Does board gender diversity affect the transparency of corporate political disclosure? pp. 444-463 Downloads
D.G. DeBoskey, Yan Luo and Jeff Wang
Factors affecting the development of accounting practices in Jordan: an institutional perspective pp. 464-486 Downloads
Yasean Tahat, Mohamed A. Omran and Naser M. AbuGhazaleh
International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index pp. 487-510 Downloads
Marziana Madah Marzuki and Effiezal Aswadi Abdul Wahab
Client importance, bank risk, and systemic risk pp. 511-544 Downloads
Li Li, Mary Ma and Victor Song
Does lifting the objective-price constraint in revenue recognition increase the value relevance of earnings and revenue? pp. 545-570 Downloads
Hung-Yuan Lu and Sophia Wang
Securitizations and accounting restatements pp. 571-594 Downloads
Haiping Wang and Jing Zhang

Volume 26, issue 3, 2018

Management accounting change in developing countries: evidence from Libya pp. 278-313 Downloads
Alhashmi Aboubaker Lasyoud, Jim Haslam and Robin Roslender
The effect of feedback, assigned goal levels and compensation schemes on task performance pp. 314-335 Downloads
Vincent Chong and Simon Tak-wing Leung
The association between internal audit department characteristics and IFRS compliance pp. 336-358 Downloads
Abdulaziz Alzeban
Corporate social responsibility (CSR) practices by SIN firms: Evidence from CSR activity and disclosure pp. 359-372 Downloads
Zenu Sharma and Liang Song
National corporate governance, GMI ratings and earnings management: A country level study pp. 373-390 Downloads
Moataz El-Helaly, Nermeen F. Shehata and Reem El-Sherif
The adoption of IFRS, comparability of financial statements and foreign investors’ ownership pp. 391-411 Downloads
Aria Farah Mita, Sidharta Utama, Fitriany Null and Etty R. Wulandari

Volume 26, issue 1, 2018

Why do firms appoint former military personnel as directors? Evidence of loan interest rate in militarily connected firms in Indonesia pp. 2-18 Downloads
Iman Harymawan
Cumulative learning and sustained engagement in an introduction to accounting course pp. 19-38 Downloads
Husam Aldamen, Keith Duncan and Jennifer L. Ziegelmayer
Action at a distance: Accounting inscriptions and corporate governance of a public sector bank in a developing country pp. 39-61 Downloads
Athula Ekanayake
Product market competition, state-ownership, corporate governance and firm performance pp. 62-83 Downloads
Li Liu, Wen Qu and Janto Haman
Explaining IPO initial returns in Malaysia:ex ante uncertainty vs signalling pp. 84-106 Downloads
Bazeet Olayemi Badru and Nurwati A. Ahmad-Zaluki
A study of the relationships among environmental performance, environmental disclosure, and financial performance pp. 107-130 Downloads
Lucy Wenxiang Lu and Martin Edward Taylor
Regulatory restriction on executive compensation, corporate governance and firm performance: Evidence from China pp. 131-152 Downloads
Haiyan Jiang and Honghui Zhang

Volume 25, issue 4, 2017

Managerial ability, tone of earnings announcements, and market reaction pp. 454-471 Downloads
Yan Luo and Linying Zhou
The use of the performance measures in Thai public hospitals pp. 472-485 Downloads
Suwimon Buathong and Sirilak Bangchokdee
Revisiting conditional accounting conservatism in state-controlled firms pp. 486-501 Downloads
Wilson Li, Tina He, Andrew Marshall and Gordon Tang
Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS pp. 502-525 Downloads
Camillo Lento and Wing Him Yeung
Chinese vs US investors’ reactions to accounting narratives: an experiment pp. 526-548 Downloads
Alex C. Yen, Tracey J. Riley and Peiyu Liao
Deferred revenue changes as a leading indicator for future financial performance: Evidence from China pp. 549-568 Downloads
Ke Zhong, Fang Wang and Lihui Zhou

Volume 25, issue 3, 2017

The effects of industry expertise on cost of debt: an individual auditor-level analysis pp. 322-334 Downloads
Ying-Chieh Wang, Hua Wei Huang, Jeng-Ren Chiou and Yu Chieh Huang
Auditor switching and audit fee discounting: the Iranian experience pp. 335-360 Downloads
Fakhroddin MohammadRezaei and Norman Mohd-Saleh
Factors influencing the implementation of risk-based auditing pp. 361-375 Downloads
Nor Hafizah Zainal Abidin
Does recycling improve information usefulness of income? The case of Japan pp. 376-403 Downloads
Null Frendy and Dan Semba Hu
Simultaneous relationship between performance and executive compensation of Thai non-financial firms pp. 404-423 Downloads
Wonlop Buachoom
Political connections, corporate governance, and tax aggressiveness in Malaysia pp. 424-451 Downloads
Effiezal Aswadi Abdul Wahab, Akmalia M. Ariff, Marziana Madah Marzuki and Zuraidah Mohd Sanusi

Volume 25, issue 2, 2017

The effect of directors’ and officers’ insurance on audit fees: the case of an emerging economy pp. 174-190 Downloads
Kuei-Fu Li and Yi-Ping Liao
Audit quality and audit report lag: case of Indonesian listed companies pp. 191-210 Downloads
Rusmin Rusmin and John Evans
Debiasing the halo effect in audit decision: evidence from experimental study pp. 211-241 Downloads
Intiyas Utami, Indra Wijaya Kusuma, Gudono Gudono and Supriyadi Supriyadi
Management accounting change and the implementation of GFMIS: a Jordanian case study pp. 242-261 Downloads
Nizar Mohammad Alsharari and Mayada Abd El-Aziz Youssef
Investment decisions and bank loan contracting pp. 262-287 Downloads
Wenxia Ge, Tony Kang, Gerald J. Lobo and Byron Y. Song
Accounting conservatism, corporate governance and political connections pp. 288-318 Downloads
Nor Farizal Mohammed, Kamran Ahmed and Xu-Dong Ji

Volume 25, issue 1, 2017

The processes of accounting changes as emerging from public and fiscal reforms: An interpretive study pp. 2-33 Downloads
Nizar Mohammad Alsharari and Hoda Abougamos
Effect of audit and compensation committee membership overlap on audit fees pp. 34-57 Downloads
Rachana Kalelkar
Management of income statement variables to report small positive earnings numbers pp. 58-84 Downloads
B. Brian Lee, Haeyoung Shin, William Vetter and Dong Wuk Kim
Effect of corporate governance characteristics on strategic management accounting in Thailand pp. 85-105 Downloads
Teerachai Arunruangsirilert and Supasith Chonglerttham
The adoption and success of contemporary management accounting practices in the public sector pp. 106-126 Downloads
Nuraddeen Abubakar Nuhu, Kevin Baird and Appuhami Bala Appuhamilage
Segment reporting in a developing economy: the Indian banking sector pp. 127-147 Downloads
Jacqueline Birt, Mahesh Joshi and Michael Kend
Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A Malaysian study pp. 148-170 Downloads
Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper and Steven Dellaportas
Page updated 2020-05-23