Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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Volume 26, issue 4, 2018

Disclosure of corporate sustainability performance and firm performance in Asia pp. 414-443

Najul Laskar and Santi Gopal Maji

Does board gender diversity affect the transparency of corporate political disclosure? pp. 444-463

D.G. DeBoskey, Yan Luo and Jeff Wang

Factors affecting the development of accounting practices in Jordan: an institutional perspective pp. 464-486

Yasean Tahat, Mohamed A. Omran and Naser M. AbuGhazaleh

International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries pp. 487-510

Marziana Madah Marzuki and Effiezal Aswadi Abdul Wahab

Client importance, bank risk, and systemic risk pp. 511-544

Li Li, Mary Ma and Victor Song

Does lifting the objective-price constraint in revenue recognition increase the value relevance of earnings and revenue? pp. 545-570

Hung-Yuan Lu and Sophia Wang

Securitizations and accounting restatements pp. 571-594

Haiping Wang and Jing Zhang

Volume 26, issue 3, 2018

Management accounting change in developing countries: evidence from Libya pp. 278-313

Alhashmi Aboubaker Lasyoud, Jim Haslam and Robin Roslender

The effect of feedback, assigned goal levels and compensation schemes on task performance pp. 314-335

Vincent Chong and Simon Tak-wing Leung

The association between internal audit department characteristics and IFRS compliance pp. 336-358

Abdulaziz Alzeban

Corporate social responsibility (CSR) practices by SIN firms pp. 359-372

Zenu Sharma and Liang Song

National corporate governance, GMI ratings and earnings management pp. 373-390

Moataz El-Helaly, Nermeen F. Shehata and Reem El-Sherif

The adoption of IFRS, comparability of financial statements and foreign investors’ ownership pp. 391-411

Aria Farah Mita, Sidharta Utama, Fitriany Fitriany and Etty R. Wulandari

Volume 26, issue 2, 2018

Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China pp. 154-181

Feng Chen, Xingqiang Du, Shaojuan Lai and Mary Ma

Disclosure of pension asset allocation and expected rate of return management pp. 182-207

Seokyoun Hwang and Bharat Sarath

The impact of pyramid ownership on earnings management pp. 208-224

Justin Mindzak and Tao Zeng

What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025? pp. 225-247

Duc Phan, Mahesh Joshi and Bruno Mascitelli

Narrow diversification, wide diversification, and audit quality, evidence from China pp. 248-263

Jun Hao, Linxiao Liu and Zhaohui Xu

Chinese learner in a linguistically challenged environment – an exploratory study pp. 264-276

Grace Wong, Steven Dellaportas and Barry J. Cooper

Volume 26, issue 1, 2018

Why do firms appoint former military personnel as directors? Evidence of loan interest rate in militarily connected firms in Indonesia pp. 2-18

Iman Harymawan

Cumulative learning and sustained engagement in an introduction to accounting course pp. 19-38

Husam Aldamen, Keith Duncan and Jennifer L. Ziegelmayer

Action at a distance pp. 39-61

Athula Ekanayake

Product market competition, state-ownership, corporate governance and firm performance pp. 62-83

Li Liu, Wen Qu and Janto Haman

Explaining IPO initial returns in Malaysia:ex anteuncertainty vs signalling pp. 84-106

Bazeet Olayemi Badru and Nurwati A. Ahmad-Zaluki

A study of the relationships among environmental performance, environmental disclosure, and financial performance pp. 107-130

Lucy Wenxiang Lu and Martin Edward Taylor

Regulatory restriction on executive compensation, corporate governance and firm performance pp. 131-152

Haiyan Jiang and Honghui Zhang

Volume 25, issue 4, 2017

Managerial ability, tone of earnings announcements, and market reaction pp. 454-471

Yan Luo and Linying Zhou

The use of the performance measures in Thai public hospitals pp. 472-485

Suwimon Buathong and Sirilak Bangchokdee

Revisiting conditional accounting conservatism in state-controlled firms pp. 486-501

Wilson Li, Tina He, Andrew Marshall and Gordon Tang

Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS pp. 502-525

Camillo Lento and Wing Him Yeung

Chinese vs US investors’ reactions to accounting narratives: an experiment pp. 526-548

Alex C. Yen, Tracey J. Riley and Peiyu Liao

Deferred revenue changes as a leading indicator for future financial performance pp. 549-568

Ke Zhong, Fang Wang and Lihui Zhou

Volume 25, issue 3, 2017

The effects of industry expertise on cost of debt: an individual auditor-level analysis pp. 322-334

Ying-Chieh Wang, Hua Wei Huang, Jeng-Ren Chiou and Yu Chieh Huang

Auditor switching and audit fee discounting: the Iranian experience pp. 335-360

Fakhroddin MohammadRezaei and Norman Mohd-Saleh

Factors influencing the implementation of risk-based auditing pp. 361-375

Nor Hafizah Zainal Abidin

Does recycling improve information usefulness of income? The case of Japan pp. 376-403

Frendy and Dan Semba Hu

Simultaneous relationship between performance and executive compensation of Thai non-financial firms pp. 404-423

Wonlop Buachoom

Political connections, corporate governance, and tax aggressiveness in Malaysia pp. 424-451

Effiezal Aswadi Abdul Wahab, Mohamed Ariff, Marziana Madah Marzuki and Zuraidah Mohd Sanusi

Volume 25, issue 2, 2017

The effect of directors’ and officers’ insurance on audit fees: the case of an emerging economy pp. 174-190

Kuei-Fu Li and Yi-Ping Liao

Audit quality and audit report lag: case of Indonesian listed companies pp. 191-210

Rusmin Rusmin and John Evans

Debiasing the halo effect in audit decision: evidence from experimental study pp. 211-241

Intiyas Utami, Indra Wijaya Kusuma, Gudono Gudono and Supriyadi Supriyadi

Management accounting change and the implementation of GFMIS: a Jordanian case study pp. 242-261

Nizar Mohammad Alsharari and Mayada Abd El-Aziz Youssef

Investment decisions and bank loan contracting pp. 262-287

Wenxia Ge, Tony Kang, Gerald J. Lobo and Byron Y. Song

Accounting conservatism, corporate governance and political connections pp. 288-318

Nor Farizal Mohammed, Kamran Ahmed and Xu-Dong Ji

Volume 25, issue 1, 2017

The processes of accounting changes as emerging from public and fiscal reforms pp. 2-33

Nizar Mohammad Alsharari and Hoda Abougamos

Effect of audit and compensation committee membership overlap on audit fees pp. 34-57

Rachana Kalelkar

Management of income statement variables to report small positive earnings numbers pp. 58-84

B. Brian Lee, Haeyoung Shin, William Vetter and Dong Wuk Kim

Effect of corporate governance characteristics on strategic management accounting in Thailand pp. 85-105

Teerachai Arunruangsirilert and Supasith Chonglerttham

The adoption and success of contemporary management accounting practices in the public sector pp. 106-126

Nuraddeen Abubakar Nuhu, Kevin Baird and Appuhami Bala Appuhamilage

Segment reporting in a developing economy: the Indian banking sector pp. 127-147

Jacqueline Birt, Mahesh Joshi and Michael Kend

Accounting academics’ teaching self-efficacy and ethics integration in accounting courses pp. 148-170

Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper and Steven Dellaportas