Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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Volume 31, issue 5, 2023

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

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

Volume 31, issue 4, 2023

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

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

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

Dafydd Mali and Hyoungjoo Lim

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

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

Kinshuk Saurabh

Volume 31, issue 3, 2023

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

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

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

Volume 31, issue 2, 2023

Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective pp. 181-202

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

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

Esraa Esam Alharasis, Maria Prokofieva and Colin Clark

Financial reporting, debt covenants and convertible debts pp. 256-275

Chee Kwong Lau

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

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

Gang Zhao, Xin Yu and Kailun Ni

Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions pp. 26-41

Bernd Engelmann and Thi Thanh Lam Nguyen

Auditors' response to regulators during COVID-19: disclosures of key audit matters pp. 42-56

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

Jing Lu and Shahid Khan

Ownership concentration and accounting information consistency—evidence from Chinese listed companies pp. 86-113

Shaojun Fan, Juan Chen and Hong Han

Perceived internationalization of accounting education: the case of Vietnam pp. 114-130

Tra My Nguyen, Duc Phan and Greeni Maheshwari

Local government turnover and capital structure: evidence from China pp. 131-152

Shangkun Liang, Fu Xin, Junli Yu and Gang Zhao

Board characteristics and demand for audit quality: a meta-analysis pp. 153-175

Deepali Kalia, Debarati Basu and Sayantan Kundu

An analysis of the meta-analysis of board characteristics and demand for audit quality pp. 176-179

Zhifeng Yang

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, 2021

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