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Asian Review of Accounting

2007 - 2018

Current editor(s): Dr Haiyan Zhou

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

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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

Volume 24, issue 4, 2016

Impact of corporate characteristics on human resource disclosures pp. 390-425 Downloads
Surinder Kaur, Venkat A. Raman and Monica Singhania
The determinants of risk disclosure by banking institutions: Evidence from Bangladesh pp. 426-444 Downloads
Shamsun Nahar, Mohammad Azim and Christine Jubb
The value relevance of financial instruments disclosure: evidence from Jordan pp. 445-473 Downloads
Yasean Tahat, T. Dunne, S. Fifield and D. Power
International Financial Reporting Standards, board governance, and accounting quality: A preliminary Indonesian evidence pp. 474-497 Downloads
Null Krismiaji, Y. Anni Aryani and Djoko Suhardjanto
Corporate ecological transparency: theories and empirical evidence pp. 498-524 Downloads
Qingliang Tang and Le Luo
Women directors, family ownership and earnings management in Malaysia pp. 525-550 Downloads
Shamsul Nahar Abdullah and Ku Nor Izah Ku Ismail

Volume 24, issue 3, 2016

Global convergence of accounting education: An exploratory study of the perceptions of accounting academics in Australia and Japan pp. 254-273 Downloads
Satoshi Sugahara and Kim Watty
Privatization, tunneling, and tax avoidance in Chinese SOEs pp. 274-294 Downloads
Tanya Y.H. Tang
Mandatory management forecasts, forecast revisions, and abnormal accruals pp. 295-312 Downloads
Akihiro Yamada
Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives pp. 313-337 Downloads
Abdul Haris Muhammadi, Zahir Ahmed and Ahsan Habib
IFRS adoption and auditing: a review pp. 338-361 Downloads
Hichem Khlif and Imen Achek
Judgments of auditors on “principles” versus “guidance” in lease accounting standard: Evidence from Japan pp. 362-386 Downloads
Noriyuki Tsunogaya, Satoshi Sugahara and Parmod Chand

Volume 24, issue 2, 2016

A comparison of different study load classifications and their association to student performance: An exploratory study pp. 134-148 Downloads
Luckmika Perera, Sutharson Kanapathippillai and Graeme Wines
Generic skills in accounting education in a developing country: Exploratory evidence from Sri Lanka pp. 149-170 Downloads
Nadana Abayadeera and Kim Watty
Culture control, capability and performance: evidence from creative industries in Indonesia pp. 171-184 Downloads
Tubagus Ismail
The impact of gender difference on the interpretation of uncertainty expressions pp. 185-201 Downloads
Wenqi Han, Andreas Hellmann and Meiting Lu
Corporate governance and auditor quality – Malaysian evidence pp. 202-230 Downloads
Azrul Ihsan Husnin, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin
Factors influence students’ choice of accounting major in Cambodian universities pp. 231-251 Downloads
Lim Chhoung Tang and Cheaseth Seng

Volume 24, issue 1, 2016

Audit quality within adverse selection markets pp. 2-18 Downloads
Bharat Sarath
Ownership concentration, family control, and auditor choice: Evidence from an emerging market pp. 19-42 Downloads
Salim Darmadi
The effects of IFRS experience on audit fees for listed companies in China pp. 43-68 Downloads
Hsiao-Lun Lin and Ai-Ru Yen
Auditor switch decisions under forced auditor change: evidence from China pp. 69-89 Downloads
Li-Chun Kuo, Chan-Jane Lin and Hsiao-Lun Lin
The perception of public sector auditors on performance audit in Malaysia: an exploratory study pp. 90-104 Downloads
Chew Har Loke, Suhaiza Ismail and Fatima Abdul Hamid
Linguistic performance and legibility of auditors’ reports with modified opinions: An advanced investigation based on the ISAs on audit reports pp. 105-130 Downloads
Mondher Fakhfakh
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