Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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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

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, 2020

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