Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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Volume 30, issue 5, 2022

Discussion of “local government turnover and capital structure: evidence from China” pp. 645-647

Jingjing Li

Value relevance of book values, earnings, and future earnings: evidence by time, life cycle stage, and market uncertainty pp. 648-668

Kriengkrai Boonlert-U-Thai and Philipp Schaberl

Is auditor tolerant of earnings management in socially responsible firms? Evidence from China pp. 669-690

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

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

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

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

Dennis M. Lopez, Michael A. Schuldt and Jose G. Vega

Continuing professional education and audit quality: evidence from an emerging market pp. 432-464

Murat Ocak, Serdar Ozkan and Gökberk Can

Impact of banking relationships and ownership concentration on corporate cash holdings in India pp. 465-489

Vedika Saxena and Seshadev Sahoo

The association between public pension fund characteristics and pension accounting choices pp. 490-512

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

Elena Fedorova, Pavel Drogovoz, Alexandr Nevredinov, Polina Kazinina and Cai Qitan

Joint board management meetings and earnings management pp. 540-558

Dian Agustia, Iman Harymawan, Mohammad Nasih and John Nowland

Ex-auditor executives and investment efficiency: evidence from Indonesia pp. 559-580

Agnes Aurora Ngelo, Iman Harymawan and Mohammad Nasih

Principles-based versus rules-based: accounting standards precision and financial restatements in China pp. 581-615

Shungen Luo and Fei Song

Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter? pp. 616-644

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

Jun Guo and Yang Yu

Busy CEOs and financial reporting quality: evidence from Indonesia pp. 314-337

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

Yoshitaka Shirinashihama

Institutionalization of results-based budgeting in the public sector: political and economic pressures pp. 352-377

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

Graça Azevedo, Jonas Oliveira, Luiza Sousa and Maria Fátima Ribeiro Borges

Employee treatment and discontinued operations pp. 207-232

Lori Leonard and Li Sun

Betting against real earnings management pp. 233-257

Manish Bansal and Asgar Ali

Risk reporting: do country-level institutional forces really matter? pp. 258-293

Rogério Serrasqueiro and Jonas Oliveira

Volume 30, issue 1, 2022

Do religion and politics impact corporate governance diversity policy? pp. 1-30

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

Yeamin Jacky and Noor Adwa Sulaiman

Managerial ability and intellectual capital disclosure pp. 59-76

Javad Rajabalizadeh and Javad Oradi

The influence of Hofstede’s cultural dimension on tax compliance behaviour of tax practitioners pp. 77-96

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

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

Pinprapa Sangchan, Md. Borhan Uddin Bhuiyan and Ahsan Habib

CEO beauty and management guidance pp. 152-173

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

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

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

Radwan Hussien Alkebsee and Ahsan Habib

The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders pp. 525-557

Saman Bandara and Michael Falta

Does disclosure of earnings forecasts regulation affect the valuation of IPOs? Evidence from an emerging country pp. 558-578

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

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

Imad Rahim

Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy pp. 291-306

Hung Ngoc Dang, Khanh Hoang, Vu Van Thuy and Linh Van Nguyen

Does annual report readability explain the accrual anomaly? pp. 307-331

Ming Liu and Zhefeng Liu

The information content of managerial insider trading: evidence from analyst forecasts pp. 332-361

Omar Esqueda, Thanh Ngo and Daphne Wang

The effect of political connections on firm performance: evidence from Egypt pp. 362-382

Aref M. Eissa and Yasser Eliwa

Non-GAAP earnings quality in firms with data breach incident pp. 383-398

Dongfang Nie and Chunhao Xu

Principles-based accounting standards and the timeliness of annual reports: evidence from China pp. 399-442

Fei Song and Jianan Zhou

CEO pulchronomics and appearance discrimination pp. 443-473

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

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

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

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

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

Md. Kausar Alam and Muhammad Shahin Miah

Does managerial ability affect disclosure? Evidence from earnings press releases pp. 192-226

Beibei Yan, Özgür Arslan-Ayaydin, James Thewissen and Wouter Torsin

Proximity to broad bond rating change and annual report readability pp. 227-250

Wray Bradley and Li Sun

Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran pp. 251-267

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

Rick C. Warne

The differentiated CSR activities and corporate value pp. 19-41

Sang Il Kim and Kyung Tae Kim

Accounting comparability, financial reporting quality and audit opinions: evidence from Iran pp. 42-60

Mojtaba Golmohammadi Shuraki, Omid Pourheidari and Masoud Azizkhani

Institutional investors, stewardship code disclosures and audit fees pp. 61-78

James Routledge

Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors pp. 79-95

Chee Kwong Lau