Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

From Emerald Group Publishing Limited
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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

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

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

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

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

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

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

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