Economics at your fingertips  

Asian Review of Accounting

2009 - 2022

Current editor(s): Prof. Haiyan Zhou

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 31, issue 2, 2022

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective pp. 181-202 Downloads
Mahmood Ahmed Momin, Zahir Uddin Ahmed and Renhe Liu
The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context pp. 203-226 Downloads
Mouna Guedrib and Ghazi Marouani
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan pp. 227-255 Downloads
Esraa Esam Alharasis, Maria Prokofieva and Colin Clark
Financial reporting, debt covenants and convertible debts pp. 256-275 Downloads
Chee Kwong Lau
Unionization and employee welfare: a theoretical investigation using earnings management pp. 276-283 Downloads
Guoyu Lin, Anna Bergman Brown, Eric Lin and Chunhao Xu
An analysis of the positive effect of real earnings management on financial performance pp. 284-316 Downloads
Hyoung Joo Lim and Dafydd Mali
Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey pp. 317-347 Downloads
Bijoy Rakshit and Samaresh Bardhan

Volume 31, issue 1, 2022

Information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China pp. 1-25 Downloads
Gang Zhao, Xin Yu and Kailun Ni
Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions pp. 26-41 Downloads
Bernd Engelmann and Thi Thanh Lam Nguyen
Auditors' response to regulators during COVID-19: disclosures of key audit matters pp. 42-56 Downloads
Elizabeth Rainsbury, Saman Bandara and Ahesha Perera
Are sustainable firms more profitable during COVID-19? Recent global evidence of firms in developed and emerging economies pp. 57-85 Downloads
Jing Lu and Shahid Khan
Ownership concentration and accounting information consistency—evidence from Chinese listed companies pp. 86-113 Downloads
Shaojun Fan, Juan Chen and Hong Han
Perceived internationalization of accounting education: the case of Vietnam pp. 114-130 Downloads
Tra My Nguyen, Duc Phan and Greeni Maheshwari
Local government turnover and capital structure: evidence from China pp. 131-152 Downloads
Shangkun Liang, Fu Xin, Junli Yu and Gang Zhao
Board characteristics and demand for audit quality: a meta-analysis pp. 153-175 Downloads
Deepali Kalia, Debarati Basu and Sayantan Kundu
An analysis of the meta-analysis of board characteristics and demand for audit quality pp. 176-179 Downloads
Zhifeng Yang

Volume 30, issue 5, 2022

Discussion of “local government turnover and capital structure: evidence from China” pp. 645-647 Downloads
Jingjing Li
Value relevance of book values, earnings, and future earnings: evidence by time, life cycle stage, and market uncertainty pp. 648-668 Downloads
Kriengkrai Boonlert-U-Thai and Philipp Schaberl
Is auditor tolerant of earnings management in socially responsible firms? Evidence from China pp. 669-690 Downloads
Huy Viet Hoang, Son Tung Ha, Manh Linh Tran and Thi Thu Trang Nguyen
Corporate disclosures and financial distress in banks in India: the moderating role of competition pp. 691-712 Downloads
Shailesh Rastogi and Jagjeevan Kanoujiya
Corporate social responsibility and firm market performance: the role of product market competition and firm life cycle pp. 713-745 Downloads
Redhwan Al-Dhamari, Bakr Al-Gamrh, Omar Al Farooque and Elaigwu Moses

Volume 30, issue 4, 2022

Negative goodwill and postmerger operating performance: evidence from Japan pp. 381-397 Downloads
Yoshiaki Amano
Do industry specialist auditors enhance accounting quality in the EU? Evidence from the pre-IFRS and mandatory post-IFRS periods pp. 398-431 Downloads
Dennis M. Lopez, Michael A. Schuldt and Jose G. Vega
Continuing professional education and audit quality: evidence from an emerging market pp. 432-464 Downloads
Murat Ocak, Serdar Ozkan and Gökberk Can
Impact of banking relationships and ownership concentration on corporate cash holdings in India pp. 465-489 Downloads
Vedika Saxena and Seshadev Sahoo
The association between public pension fund characteristics and pension accounting choices pp. 490-512 Downloads
Guoquan Xu, Fang-Chun Liu, Hsiao-Tang Hsu and Jerry Lin
Impact of MD&A sentiment on corporate investment in developing economies: Chinese evidence pp. 513-539 Downloads
Elena Fedorova, Pavel Drogovoz, Alexandr Nevredinov, Polina Kazinina and Cai Qitan
Joint board management meetings and earnings management pp. 540-558 Downloads
Dian Agustia, Iman Harymawan, Mohammad Nasih and John Nowland
Ex-auditor executives and investment efficiency: evidence from Indonesia pp. 559-580 Downloads
Agnes Aurora Ngelo, Iman Harymawan and Mohammad Nasih
Principles-based versus rules-based: accounting standards precision and financial restatements in China pp. 581-615 Downloads
Shungen Luo and Fei Song
Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter? pp. 616-644 Downloads
Yu-Shan Chang, Li-Lin (Sunny) Liu and Dana A. Forgione

Volume 30, issue 3, 2022

CSR committees, politicians and CSR efforts pp. 297-313 Downloads
Jun Guo and Yang Yu
Busy CEOs and financial reporting quality: evidence from Indonesia pp. 314-337 Downloads
Iman Harymawan, Mohammad Nasih, Nadia Klarita Rahayu, Khairul Anuar Kamarudin and Wan Adibah Wan Ismail
Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals pp. 338-351 Downloads
Yoshitaka Shirinashihama
Institutionalization of results-based budgeting in the public sector: political and economic pressures pp. 352-377 Downloads
Nizar Mohammad Alsharari

Volume 30, issue 2, 2022

The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks pp. 177-206 Downloads
Graça Azevedo, Jonas Oliveira, Luiza Sousa and Maria Fátima Ribeiro Borges
Employee treatment and discontinued operations pp. 207-232 Downloads
Lori Leonard and Li Sun
Betting against real earnings management pp. 233-257 Downloads
Manish Bansal and Asgar Ali
Risk reporting: do country-level institutional forces really matter? pp. 258-293 Downloads
Rogério Serrasqueiro and Jonas Oliveira

Volume 30, issue 1, 2021

Do religion and politics impact corporate governance diversity policy? pp. 1-30 Downloads
Parveen P. Gupta, Kevin C.K. Lam, Heibatollah Sami and Haiyan Zhou
The use of data analytics in external auditing: a content analysis approach pp. 31-58 Downloads
Yeamin Jacky and Noor Adwa Sulaiman
Managerial ability and intellectual capital disclosure pp. 59-76 Downloads
Javad Rajabalizadeh and Javad Oradi
The influence of Hofstede’s cultural dimension on tax compliance behaviour of tax practitioners pp. 77-96 Downloads
Rohaida Seno, Hafiza Aishah Hashim, Roshaiza Taha and Suhaila Abdul Hamid
Insurance claims and audit quality: evidence from trade credit insurance in Chinese listed firms pp. 97-120 Downloads
Songsheng Chen, Jun Guo, Yingying Tian and Lijuan Yan
Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry pp. 121-151 Downloads
Pinprapa Sangchan, Md. Borhan Uddin Bhuiyan and Ahsan Habib
CEO beauty and management guidance pp. 152-173 Downloads
Jun Guo, Jung Yeun Kim, Sungsoo Kim and Nan Zhou

Volume 29, issue 5, 2021

Antecedents and consequences of perceived job security of professional accountants pp. 601-616 Downloads
Ahmad Usman Shahid, Hafiza Sobia Tufail, Jawad Shahid and Aimen Ismail
The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand pp. 617-636 Downloads
Marziana Madah Marzuki and Muhammad Syukur Muhammad Al-Amin

Volume 29, issue 4, 2021

Media coverage and financial restatements: evidence from China pp. 505-524 Downloads
Radwan Hussien Alkebsee and Ahsan Habib
The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders pp. 525-557 Downloads
Saman Bandara and Michael Falta
Does disclosure of earnings forecasts regulation affect the valuation of IPOs? Evidence from an emerging country pp. 558-578 Downloads
Chui Zi Ong, Rasidah Mohd-Rashid, Waqas Mehmood and Ahmad Hakimi Tajuddin
Risk, competition, efficiency and its interrelationships: evidence from the Chinese banking industry pp. 579-598 Downloads
Yong Tan, Vincent Charles, Doha Belimam and Shabbir Dastgir

Volume 29, issue 3, 2021

Environmental disclosure and firm efficiency: a study of Pakistani firms pp. 269-290 Downloads
Imad Rahim
Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy pp. 291-306 Downloads
Hung Ngoc Dang, Khanh Hoang, Vu Van Thuy and Linh Van Nguyen
Does annual report readability explain the accrual anomaly? pp. 307-331 Downloads
Ming Liu and Zhefeng Liu
The information content of managerial insider trading: evidence from analyst forecasts pp. 332-361 Downloads
Omar Esqueda, Thanh Ngo and Daphne Wang
The effect of political connections on firm performance: evidence from Egypt pp. 362-382 Downloads
Aref M. Eissa and Yasser Eliwa
Non-GAAP earnings quality in firms with data breach incident pp. 383-398 Downloads
Dongfang Nie and Chunhao Xu
Principles-based accounting standards and the timeliness of annual reports: evidence from China pp. 399-442 Downloads
Fei Song and Jianan Zhou
CEO pulchronomics and appearance discrimination pp. 443-473 Downloads
Jung Yeun (June) Kim, Linna Shi and Nan Zhou
Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Oman's non-financial sector companies pp. 474-504 Downloads
Tamanna Dalwai and Mahdi Salehi

Volume 29, issue 2, 2021

Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country pp. 97-127 Downloads
Yousuf Kamal
The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure pp. 128-149 Downloads
Chenyong Liu and Chunhao Xu
The effect of conservative financial reporting and tax aggressiveness on the market valuation of unrecognized tax benefits pp. 150-172 Downloads
Carlos E. Jiménez-Angueira, Emeka Nwaeze and Sung-Jin Park
Independence and effectiveness of Shariah supervisory board of Islamic banks: evidence from an emerging economy pp. 173-191 Downloads
Md. Kausar Alam and Muhammad Shahin Miah
Does managerial ability affect disclosure? Evidence from earnings press releases pp. 192-226 Downloads
Beibei Yan, Özgür Arslan-Ayaydin, James Thewissen and Wouter Torsin
Proximity to broad bond rating change and annual report readability pp. 227-250 Downloads
Wray Bradley and Li Sun
Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran pp. 251-267 Downloads
Mehdi Safari Gerayli, Yasser Rezaei Pitenoei and Ahmad Abdollahi

Volume 29, issue 1, 2020

Commercial lender judgments and fair-value recognition: an investigation into the impact of future accounting standards pp. 1-18 Downloads
Rick C. Warne
The differentiated CSR activities and corporate value pp. 19-41 Downloads
Sang Il Kim and Kyung Tae Kim
Accounting comparability, financial reporting quality and audit opinions: evidence from Iran pp. 42-60 Downloads
Mojtaba Golmohammadi Shuraki, Omid Pourheidari and Masoud Azizkhani
Institutional investors, stewardship code disclosures and audit fees pp. 61-78 Downloads
James Routledge
Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors pp. 79-95 Downloads
Chee Kwong Lau
Page updated 2023-06-08