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.

2022, month December, vol 31

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

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 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

2022, month November, vol 31

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

Elizabeth Rainsbury, Saman Bandara and Ahesha Perera

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

Shangkun Liang, Fu Xin, Junli Yu and Gang Zhao

2022, month October, vol 31

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

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

Zhifeng Yang

2022, month September, vol 31

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

Bernd Engelmann and Thi Thanh Lam Nguyen

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

Deepali Kalia, Debarati Basu and Sayantan Kundu

2022, month August, vol 31

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

2022, month November, vol 30

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

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

2022, month October, vol 30

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

Jingjing Li

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

2022, month September, vol 30

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

2022, month August, vol 30

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

2022, month July, vol 30

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

2022, month June, vol 30

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

2022, month May, vol 30

CSR committees, politicians and CSR efforts pp. 297-313

Jun Guo and Yang Yu

2022, month March, vol 30

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

2022, month February, vol 30

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

2022, month January, vol 30

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

2021, month December, vol 30

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

2021, month November, vol 30

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

2021, month October, vol 30

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

2021, month October, vol 29

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

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

2021, month September, vol 29

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

2021, month August, vol 29

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

2021, month July, vol 29

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

Aref M. Eissa and Yasser Eliwa

2021, month June, vol 29

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

Omar Esqueda, Thanh Ngo and Daphne Wang

2021, month May, vol 29

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

2021, month March, vol 29

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

Environmental disclosure and firm efficiency: a study of Pakistani firms pp. 269-290

Imad Rahim

2021, month February, vol 29

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

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

2021, month January, vol 29

Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country pp. 97-127

Yousuf Kamal

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