Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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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

Nen-Chen (Richard) Hwang

Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors pp. 487-515

Wing Him Yeung and Camillo Lento

Deception by commission or by omission – management forecasts surrounding share repurchases pp. 517-544

Anthony Chen and Hung-Yuan (Richard) Lu

Effects of financial distress and financing constraints on trade credit provisions pp. 545-566

Igbekele Osinubi

Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent pp. 567-589

Mutalib Anifowose, Salihin Abang and Muntaka Alhaji Zakari

Aggregate market attention around earnings announcements pp. 591-617

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

Desi Adhariani and Nick Sciulli

Audit committee returnees and auditor choice: evidence from China pp. 635-663

Zejiang Zhou, Haoran Wang and Xiaoyan Cheng

Volume 28, issue 3, 2020

The effect of financial constraints on innovation in developing countries pp. 273-308

Misraku Molla Ayalew and Zhang Xianzhi

Earnings persistence, institutional investors monitoring and types of political connections pp. 309-327

Chwee Ming Tee and Puspavathy Rasiah

Impacts of activity-based costing on organizational performance: evidence from Thailand pp. 329-349

Witchulada Vetchagool, Marcjanna M. Augustyn and Mike Tayles

Sales order backlog and corporate cash holdings pp. 351-371

Kailing Deng, Linda Nichols and Li Sun

Accrual mispricing in the era of corporate governance reforms pp. 373-394

Lan Sun

Generic skills in accounting education in Saudi Arabia: students’ perceptions pp. 395-421

Mohammed Ali Al Mallak, Lin Mei Tan and Fawzi Laswad

Financial reporting quality, audit fees and risk committees pp. 423-444

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

Satish Kumar, Riya Sureka and Nitesh Pandey

Auditors’ response to readability of financial statement notes pp. 463-480

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

Joseph H. Zhang

Discussion of Troubled Asset Relief Program and earnings informativeness pp. 147-152

Nan Zhou

CEO career horizons and earnings quality in family firms pp. 153-172

Ayoib B. Che-Ahmad, Salau Olarinoye Abdulmalik and Nor Zalina Mohamad Yusof

Is cost stickiness associated with management earnings forecasts? pp. 173-211

Shipeng Han, Zabihollah Rezaee and Ling Tuo

Refinement of the FCF motive for stock repurchases pp. 213-228

Nan Liu

Fair value accounting, earnings management, and the case of bargain purchase gain pp. 229-253

Steven Lilien, Bharat Sarath and Yan Yan

(Dis)aggregated earnings forecasts and acquisition financing pp. 255-271

Paul Ordyna

Volume 28, issue 1, 2019

CEO age and analysts forecast properties pp. 1-23

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

Ling Jong and Poh-Ling Ho

Troubled Asset Relief Program and earnings informativeness pp. 48-68

Jose G. Vega, Jan Smolarski and Jennifer Yin

The determinants of accounting comparability around the world pp. 69-88

Jonathan Ross, Linna Shi and Hong Xie

Product market competition and audit fees: evidence from an emerging market pp. 89-109

Hanwen Chen, Liquan Xing and Haiyan Zhou

Short-term management earnings forecasts and earnings management through real activities manipulation pp. 110-138

Bing Luo

Volume 27, issue 4, 2019

The impact of corporate reporting readability on informational efficiency pp. 489-507

Reza Hesarzadeh and Javad Rajabalizadeh

Bringing religion back in pp. 508-545

Xingqiang Du and Quan Zeng

Working capital management and firm performance in China pp. 546-562

Ting Ren, Nan Liu, Hongyan Yang, Youzhi Xiao and Yijun Hu

Compliance costs and comparability benefits of cross-listing pp. 563-594

Shiheng Wang and Serena Wu

Determinants of economic value added (EVA) in Chinese listed banks pp. 595-613

Jie Zhang and Ahmed Aboud

Chief accounting officers and audit efficiency pp. 614-638

Hsiao-Tang Hsu and Sarfraz Khan

Auditor rotations and audit quality pp. 639-660

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

Kean Wu, Susan Sorensen and Li Sun

Stock pledging and earnings management: an empirical analysis pp. 350-372

Sandhya Bhatia, Sangita Choudhary, Amish Dugar and Smita Mazumdar

The role of audit quality on market consequences of voluntary disclosure pp. 373-400

Ratna Wardhani

Country-level governance, accounting standards, and tax avoidance: a cross-country study pp. 401-424

Tao Zeng

Is integrated reporting associated with corporate financing decisions? Some empirical evidence pp. 425-443

Tesfaye T. Lemma, Arifur Khan, Mohammad Muttakin and Dessalegn Getie Mihret

Accruals intensity and auditor choice pp. 444-463

Wael Aguir, Linxiao Liu and Emeka Nwaeze

Busy boards and earnings management – an Australian perspective pp. 464-486

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

Fuad Rakhman

The role of client participation and psychological comfort in driving perceptions of audit quality pp. 177-195

Jomjai Sampet, Naruanard Sarapaivanich and Paul Patterson

Corporate governance and detrimental related party transactions pp. 196-227

Masood Fooladi and Maryam Farhadi

Tone of earnings announcements in sin industries pp. 228-246

Yan Luo and Linying Zhou

Product market competition and efficiency of corporate tax management pp. 247-272

Tina Wang

Audit committee chair accounting expertise and audit report timeliness pp. 273-306

Saeed Rabea Baatwah, Zalailah Salleh and Jenny Stewart

Governance and transparency of the Chinese charity foundations pp. 307-327

Qingmei Xue and Yuning Niu

Volume 27, issue 1, 2019

Does Big N matter for audit quality? Evidence from Japan pp. 2-28

Hu Dan Semba and Ryo Kato

Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China pp. 29-48

Jun Hao, Minghe Sun and Jennifer Yin

The accounting and market consequences of the JOBS Act of 2012: an early study pp. 49-68

Ji Yu, Zabihollah Rezaee and Joseph H. Zhang

Perceptions of independent directors about their roles of and challenges on corporate boards pp. 69-96

Thi Tuyet Mai Nguyen, Elaine Evans and Meiting Lu

Audit fees, perceived audit risk, and the financial crisis of 2008 pp. 97-111

Hanmei Chen, Shaowen Hua, Zenghui Liu and Mei Zhang

Family ownership and earnings quality of Thai firms pp. 112-136

Kriengkrai Boonlert-U-Thai and Pradyot K. Sen

Do letters to shareholders have information content? pp. 137-159

Prapaporn Kiattikulwattana