Asian Review of Accounting

1992 - 2026

Current editor(s): Prof. Haiyan Zhou

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2020, month December, vol 29

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

2020, month November, vol 29

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

2020, month October, vol 28

Aggregate market attention around earnings announcements pp. 591-617

William M. Cready and Abdullah Kumas

2020, month September, vol 28

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

Mutalib Anifowose, Salihin Abang and Muntaka Alhaji Zakari

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

2020, month August, vol 28

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

2020, month June, vol 28

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

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

2020, month May, vol 28

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

2020, month April, vol 28

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

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

Chwee Ming Tee and Puspavathy Rasiah

2019, month December, vol 28

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

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

Paul Ordyna

2019, month November, vol 28

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

2019, month October, vol 28

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

Misraku Molla Ayalew and Zhang Xianzhi

2019, month June, vol 28

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

Shipeng Han, Zabihollah Rezaee and Ling Tuo

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

Steven Lilien, Bharat Sarath and Yan Yan

2019, month May, vol 28

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

Nan Liu

2019, month November, vol 27

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

2019, month October, vol 27

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

Sandhya Bhatia, Sangita Choudhary, Amish Dugar and Smita Mazumdar

Accruals intensity and auditor choice pp. 444-463

Wael Aguir, Linxiao Liu and Emeka Nwaeze

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

Reza Hesarzadeh and Javad Rajabalizadeh

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

2019, month September, vol 27

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

2019, month June, vol 27

Board independence and information asymmetry: family firms vs non-family firms pp. 329-349

Kean Wu, Susan Sorensen and Li Sun

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

Yeut Hong Tham, Nigar Sultana, Harjinder Singh and Ross Taplin

2019, month May, vol 27

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

Masood Fooladi and Maryam Farhadi

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

2019, month April, vol 27

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

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

Yan Luo and Linying Zhou

2019, month March, vol 27

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

2019, month February, vol 27

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

Jun Hao, Minghe Sun and Jennifer Yin

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