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Asian Review of Accounting

2007 - 2017

Current editor(s): Dr Haiyan Zhou

From Emerald Group Publishing
Series data maintained by Virginia Chapman ().

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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 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

Volume 23, issue 3, 2015

Audit committee attributes and firm performance: evidence from Malaysian finance companies pp. 206-231 Downloads
Basiru Salisu Kallamu and Nur Ashikin Mohd Saat
Culture, corporate governance and analysts forecast in Malaysia pp. 232-255 Downloads
Effiezal Aswadi Abdul Wahab, Anwar Allah Pitchay and Ruhani Ali
Reporting human resources in annual reports: An empirical evidence from top Indian companies pp. 256-274 Downloads
Monika Kansal and Mahesh Joshi
Proprietary costs of intellectual capital reporting: Malaysian evidence pp. 275-292 Downloads
Hasnah Kamardin, Robiah Abu Bakar and Rokiah Ishak
The effectiveness of workshop (cooperative learning) based seminars pp. 293-312 Downloads
Kevin Baird and Rahat Munir

Volume 23, issue 2, 2015

The effect of financial factors on firms’ financial and tax reporting decisions pp. 110-138 Downloads
Yunsung Koh and Hyun-Ah Lee
Corporate disclosure and financing arrangements: Evidence from syndicated loans in emerging markets pp. 139-155 Downloads
Iftekhar Hasan, Liang Song, Meisong Zhan, Peng Zhang and Zhaoguo Zhang
The impact of social and environmental information on managers’ decisions: Experimental evidence from Indonesia pp. 156-169 Downloads
Afdal Madein and Mahfud Sholihin
Do problem directors affect firm operating performance? pp. 170-185 Downloads
Md. Borhan Uddin Bhuiyan
Reporting on sustainability by Australian councils – a communication perspective pp. 186-203 Downloads
Belinda Rachael Williams

Volume 23, issue 1, 2015

Voluntary accounting changes and post-earnings announcement drift pp. 2-16 Downloads
Yi-Ching Chen, Tawei Wang and Jia-Lang Seng
Political competition and environmental reporting: Evidence from New Zealand local governments pp. 17-38 Downloads
Monir Zaman Mir, Bikram Chatterjee and Ross Taplin
Corporate governance and quality of forward-looking information: Evidence from the Chinese stock market pp. 39-67 Downloads
Wen Qu, Mong Shan Ee, Li Liu, Victoria Wise and Peter Carey
A tale of two cohorts: identifying differences in group work perceptions pp. 68-85 Downloads
Maria Prokofieva, Beverley Jackling and Riccardo Natoli
Sarbanes-Oxley: changes in risk premium and return volatility pp. 86-106 Downloads
Jose G Vega, Jan Smolarski and Haiyan Zhou
Page updated 2017-11-18