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Asian Review of Accounting

2007 - 2021

Current editor(s): Dr Haiyan Zhou

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

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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

Volume 28, issue 4, 2020

Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards pp. 481-486 Downloads
Nen-Chen (Richard) Hwang
Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors pp. 487-515 Downloads
Wing Him Yeung and Camillo Lento
Deception by commission or by omission – management forecasts surrounding share repurchases pp. 517-544 Downloads
Anthony Chen and Hung-Yuan (Richard) Lu
Effects of financial distress and financing constraints on trade credit provisions pp. 545-566 Downloads
Igbekele Osinubi
Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent pp. 567-589 Downloads
Mutalib Anifowose, Salihin Abang and Muntaka Alhaji Zakari
Aggregate market attention around earnings announcements pp. 591-617 Downloads
William M. Cready and Abdullah Kumas
The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level pp. 619-634 Downloads
Desi Adhariani and Nick Sciulli
Audit committee returnees and auditor choice: evidence from China pp. 635-663 Downloads
Zejiang Zhou, Haoran Wang and Xiaoyan Cheng

Volume 28, issue 3, 2019

The effect of financial constraints on innovation in developing countries: Evidence from 11 African countries pp. 273-308 Downloads
Misraku Molla Ayalew and Zhang Xianzhi
Earnings persistence, institutional investors monitoring and types of political connections pp. 309-327 Downloads
Chwee Ming Tee and Puspavathy Rasiah
Impacts of activity-based costing on organizational performance: evidence from Thailand pp. 329-349 Downloads
Witchulada Vetchagool, Marcjanna M. Augustyn and Mike Tayles
Sales order backlog and corporate cash holdings pp. 351-371 Downloads
Kailing Deng, Linda Nichols and Li Sun
Accrual mispricing in the era of corporate governance reforms pp. 373-394 Downloads
Lan Sun
Generic skills in accounting education in Saudi Arabia: students’ perceptions pp. 395-421 Downloads
Mohammed Ali Al Mallak, Lin Mei Tan and Fawzi Laswad
Financial reporting quality, audit fees and risk committees pp. 423-444 Downloads
Md. Borhan Uddin Bhuiyan, Ummya Salma, Jamal Roudaki and Siata Tavite
A retrospective overview of the Asian Review of Accounting during 1992–2019 pp. 445-462 Downloads
Satish Kumar, Riya Sureka and Nitesh Pandey
Auditors’ response to readability of financial statement notes pp. 463-480 Downloads
Mahdi Salehi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian and Seyed Hamed Fahimifard

Volume 28, issue 2, 2019

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 4, 2019

The impact of corporate reporting readability on informational efficiency pp. 489-507 Downloads
Reza Hesarzadeh and Javad Rajabalizadeh
Bringing religion back in: Religious entrepreneurs, entrepreneurial gender, and bank loans in Chinese family firms pp. 508-545 Downloads
Xingqiang Du and Quan Zeng
Working capital management and firm performance in China pp. 546-562 Downloads
Ting Ren, Nan Liu, Hongyan Yang, Youzhi Xiao and Yijun Hu
Compliance costs and comparability benefits of cross-listing: Evidence from accounting standard differences and IFRS adoption pp. 563-594 Downloads
Shiheng Wang and Serena Wu
Determinants of economic value added (EVA) in Chinese listed banks pp. 595-613 Downloads
Jie Zhang and Ahmed Aboud
Chief accounting officers and audit efficiency pp. 614-638 Downloads
Hsiao-Tang Hsu and Sarfraz Khan
Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations pp. 639-660 Downloads
Devi Sulistyo Kalanjati, Damai Nasution, Karin Jonnergård and Soegeng Sutedjo

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 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 2, 2019

Budget implementation in a risky environment: evidence from the Indonesian public sector pp. 162-176 Downloads
Fuad Rakhman
The role of client participation and psychological comfort in driving perceptions of audit quality: Evidence from an emerging economy pp. 177-195 Downloads
Jomjai Sampet, Naruanard Sarapaivanich and Paul Patterson
Corporate governance and detrimental related party transactions: Evidence from Malaysia pp. 196-227 Downloads
Masood Fooladi and Maryam Farhadi
Tone of earnings announcements in sin industries pp. 228-246 Downloads
Yan Luo and Linying Zhou
Product market competition and efficiency of corporate tax management pp. 247-272 Downloads
Tina Wang
Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics pp. 273-306 Downloads
Saeed Rabea Baatwah, Zalailah Salleh and Jenny Stewart
Governance and transparency of the Chinese charity foundations pp. 307-327 Downloads
Qingmei Xue and Yuning Niu

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
Page updated 2021-05-04