Asian Review of Accounting

1992 - 2026

Current editor(s): Prof. Haiyan Zhou

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2024, month December, vol 33

Financial statement comparability and cash holding: moderated by ESG performance in Indonesia pp. 441-463

Tessa Vanina Soetanto and Dian Agustia

Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets pp. 464-495

Faisal Khan, Sharif Ullah Jan and Hafiz Muhammad Zia-ul-haq

Local mutual funds, corporate community investment and shareholder value pp. 496-522

Hyoseok (David) Hwang, Hyun Gon Kim and Jung Yeun (June) Kim

The impact of IFRS 15 on revenue and earnings quality: evidence from China pp. 523-546

Jerry Chen

2024, month November, vol 33

Board characteristics and profitability in sharia-compliant and non-sharia-compliant firms: beyond mere ceremony? pp. 341-366

Muhammad Taufik and Gun Gun Budiarsyah

Horizon problem and capital expenditures: evidence from the public sector in Indonesia pp. 367-385

Fuad Rakhman, Ainun Na'im and Shahrokh Saudagaran

Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine pp. 386-407

Suhaib Al-Khazaleh, Nemer Badwan, Ihab Qubbaj and Mohammad Almashaqbeh

2024, month September, vol 33

Financial structure and innovation: firm-level evidence from Africa pp. 189-222

Misraku Molla Ayalew and Joseph H. Zhang

A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms pp. 223-249

Malik Abu Afifa, Isam Saleh and Rahaf Abu Al-Nadi

The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence pp. 250-290

Eric Owusu Boahen and Emmanuel Constantine Mamatzakis

The impact of customer concentration on the provision of reverse trade credit pp. 291-319

Yuhan Li and Mengjie Zhang

Corporate governance, firm risk and firm performance: the moderating role of group affiliation pp. 320-340

Ratish Kumar Jha, Niva Kalita and Reshma Kumari Tiwari

2024, month August, vol 33

Strategic positioning and asymmetric cost behavior pp. 89-106

Rajiv Banker, Renee Flasher and Daqun Zhang

Debt maturity, governance and investment efficiency: new evidence from emerging market pp. 132-162

Akash Singh Yadav and Inder Sekhar Yadav

Does carbon performance payoff? An empirical evidence from Asia-Pacific region pp. 163-187

Mohan Lal Jangid and Anil Kumar Sharma

2024, month July, vol 33

The impact of R&D classification shifting in high-technology industries pp. 107-131

Nika Qiao

2024, month June, vol 33

Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia pp. 18-42

Effiezal Aswadi Abdul Wahab, Iman Harymawan, Damara Ardelia Kusuma Wardani and Mohammad Nasih

Bank financial distress and earnings management strategies: evidence from MENA countries pp. 43-71

Mouna Ben Rejeb, Safwan Alzyadat and Nozha Merzki

Does ownership structure affect carbon emission disclosure? pp. 72-88

Ankita Bedi and Balwinder Singh

2024, month May, vol 33

Corporate governance and corporate sustainability performance: the mediating role of CSR expenditure pp. 1-17

Md Mamunur Rashid and Md Rabiul Kabir

2024, month May, vol 32

A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference? pp. 841-861

Mohammed Mehadi Masud Mazumder

Drought risk and audit pricing: a mixed-methods study pp. 862-888

Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari and Fatemeh Taghimolla

2024, month April, vol 32

Do foreign direct investment inflows affect tax revenue in developed and developing countries? pp. 781-810

Faris ALshubiri

Do corporate site visits by analysts and institutional investors increase labor investment efficiency? pp. 811-840

Wenfei Li, Zhenyang Tang and Chufen Chen

2024, month February, vol 32

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy pp. 759-780

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

2024, month January, vol 32

Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality pp. 709-727

Takehide Ishiguro and Akihiro Yamada

Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance pp. 728-758

Arief Rijanto

2023, month December, vol 32

The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity pp. 667-692

Shilin Liu, Noor Adwa Sulaiman and Suhaily Shahimi

The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data pp. 693-708

Yamina Chouaibi, Rim Zouari-Hadiji and Sawssen Khlifi

2023, month November, vol 32

A global review of the literature on and proxies of busy boards and audit committees pp. 463-490

Yeut Hong Tham

A survey study of Iraqi auditors' adoption of blockchain technology pp. 521-546

Rasha H. Majeed and Alaa A.D. Taha

Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia pp. 549-553

Li Yao

Renovation in environmental, social and governance (ESG) research: the application of machine learning pp. 554-572

Abby Yaqing Zhang and Joseph H. Zhang

Busy CEO and financial statement footnotes readability: evidence from Indonesia pp. 573-605

Iman Harymawan, Melinda Cahyaning Ratri and Eka Sari Ayuningtyas

Navigating the capital investment through national governance in BRICS economies: the role of cash holdings pp. 606-627

Umar Farooq, Ahmad A. Al-Naimi, Muhammad Irfanullah Arfeen and Mohammad Ahmad Alnaimat

Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia pp. 628-645

Lemessa Bayissa Gobena

The external organizational environment and its impact on strategic management accounting practices: an empirical investigation pp. 646-666

Md. Mamunur Rashid, Dewan Mahboob Hossain and Md. Saiful Alam

2023, month October, vol 32

Firm's life cycle and cash flow classification: evidence from Indian firms pp. 443-462

Kalyani Mulchandani, Ketan Mulchandani and Megha Jain

Tone complexity and analyst forecast behaviors: evidence from earnings conference calls pp. 491-520

Kyungeun Kwon, Mi Zhou, Tawei Wang, Xu Cheng and Zhilei Qiao

2023, month September, vol 32

Ownership concentration and cost of equity in Pakistan: the moderating role of disclosure and governance quality pp. 120-135

Memoona Sajid, Hashmat Shabbir and Raheel Safdar

The impact of environmental, social and governance (ESG) disclosure on firm financial performance: evidence from Hong Kong pp. 136-165

Ricky Chung, Lyndie Bayne and Jacqueline Birt

Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study pp. 394-422

Moh. Riskiyadi

Does top managers' tenure matter to management accounting system design? pp. 423-442

Mohamed M.M. Ahmed

2023, month August, vol 32

Auditors' narcissism and their professional skepticism: evidence from Iran pp. 91-119

Mohammad Hossein Safarzadeh and Mohammad Amin Mohammadian

2023, month July, vol 32

Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran pp. 1-28

Javad Rajabalizadeh

One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee pp. 29-50

Manish Bansal

The impact of accounting comparability on CEO incentive plans in an emerging economy: the moderating role of board independence pp. 51-69

Arash Arianpoor and Somaye Efazati

Firm's value and ESG: the moderating role of ownership concentration and corporate disclosures pp. 70-90

Shailesh Rastogi, Kuldeep Singh and Jagjeevan Kanoujiya

2023, month June, vol 32

Client assessments of their audit experiences: the role of experience quality, similarity and client participation pp. 166-186

Jomjai Sampet, Naruanard Sarapaivanich, Erboon Ekasingh and Paul Patterson

Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific pp. 373-393

Firdaus Kurniawan, Hilma Tsani Amanati, Albertus Henri Listyanto Nugroho and Nandya Octanti Pusparini

2023, month June, vol 31

The simultaneously representation of women at the audit demand and supply sides and audit quality pp. 754-804

Yosra Mnif and Imen Cherif

Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries pp. 805-831

Omar Al Farooque, Rayed Obaid Hammoud AlObaid and Ashfaq Ahmad Khan

2023, month May, vol 31

An analysis of audit effort/hour demand based on shareholder ownership power pp. 583-611

Dafydd Mali and Hyoungjoo Lim

Separating abusive from efficient related-party transactions: evidence from India pp. 631-657

Kinshuk Saurabh

Identifying key factors of sustainability practice in financial institutions based on decision-making trial and evaluation laboratory method pp. 661-679

Yi-Chun Kuo, Yueh-Hsia Huang, Lan Sun, Garrick Small and Shih-Jung Lin

Political connections, board ethnicity and value relevance in Mauritius pp. 680-711

Tasneem Mustun and Effiezal Aswadi Abdul Wahab

Does the rhetoric art in sustainability reports obstruct the assurance practice? pp. 712-732

Yosra Mnif and Jihene Kchaou

The effect of corruption level in steering the business–government relations: evidence from 23 African countries pp. 733-753

Mebrahtu Tesfagebreal, Li Chang, Siele Jean Tuo and Yu Qian

2023, month April, vol 31

Intellectual capital and firm performance: the moderating effect of auditor characteristics pp. 522-558

Md. Jahidur Rahman and Hongyi Liu

Political hegemony and accounting discourse: valuing nationalization pp. 559-582

Sri Pujiningsih, Ani Wilujeng Suryani, Ika Putri Larasati and Sharifah Norzehan Syed Yusuf

The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy pp. 612-630

Arash Arianpoor and Farideh Esmailzadeh Asali

2023, month March, vol 31

Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective pp. 494-515

Dewan Mahboob Hossain and Md. Saiful Alam

A discussion of “information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China” pp. 517-521

Haoran Zhu

2023, month February, vol 31

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news pp. 387-413

Sharad Asthana and Rachana Kalelkar

The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt pp. 414-436

Soad Moussa Tantawy and Tantawy Moussa

Does managerial ability and auditor report readability affect corporate liquidity and cost of debt? pp. 437-459

Tamanna Dalwai, Ahmed Mohamed Habib, Syeeda Shafiya Mohammadi and Khaled Hussainey

State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders pp. 460-493

Iman Shaat, Husam Aldamen, Kim Kercher and Keith Duncan

2023, month January, vol 31

The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context pp. 203-226

Mouna Guedrib and Ghazi Marouani

Unionization and employee welfare: a theoretical investigation using earnings management pp. 276-283

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

Hyoung Joo Lim and Dafydd Mali

Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey pp. 317-347

Bijoy Rakshit and Samaresh Bardhan

Political–economic instability and earnings management in an emerging market: the case of the 2016 Presidential Impeachment in Brazil pp. 349-366

Douglas Andrade, Dante Viana, Vera Ponte and Sylvia Domingos

Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan pp. 367-386

Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd. Ghani and Bilal Ahmad