Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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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

Volume 24, issue 4, 2016

Impact of corporate characteristics on human resource disclosures pp. 390-425

Surinder Kaur, Venkat A. Raman and Monica Singhania

The determinants of risk disclosure by banking institutions pp. 426-444

Shamsun Nahar, Mohammad Azim and Christine Jubb

The value relevance of financial instruments disclosure: evidence from Jordan pp. 445-473

Yasean Tahat, T. Dunne, S. Fifield and D. Power

International Financial Reporting Standards, board governance, and accounting quality pp. 474-497

Krismiaji, Y. Anni Aryani and Djoko Suhardjanto

Corporate ecological transparency: theories and empirical evidence pp. 498-524

Qingliang Tang and Le Luo

Women directors, family ownership and earnings management in Malaysia pp. 525-550

Shamsul Nahar Abdullah and Ku Nor Izah Ku Ismail

Volume 24, issue 3, 2016

Global convergence of accounting education pp. 254-273

Satoshi Sugahara and Kim Watty

Privatization, tunneling, and tax avoidance in Chinese SOEs pp. 274-294

Tanya Y.H. Tang

Mandatory management forecasts, forecast revisions, and abnormal accruals pp. 295-312

Akihiro Yamada

Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives pp. 313-337

Abdul Haris Muhammadi, Zahir Ahmed and Ahsan Habib

IFRS adoption and auditing: a review pp. 338-361

Hichem Khlif and Imen Achek

Judgments of auditors on “principles” versus “guidance” in lease accounting standard pp. 362-386

Noriyuki Tsunogaya, Satoshi Sugahara and Parmod Chand

Volume 24, issue 2, 2016

Culture control, capability and performance: evidence from creative industries in Indonesia pp. -

Tubagus Ismail

Volume 24, issue 1, 2016

Audit quality within adverse selection markets pp. 2-18

Bharat Sarath

Ownership concentration, family control, and auditor choice pp. 19-42

Salim Darmadi

The effects of IFRS experience on audit fees for listed companies in China pp. 43-68

Hsiao-Lun Lin and Ai-Ru Yen

Auditor switch decisions under forced auditor change: evidence from China pp. 69-89

Li-Chun Kuo, Chan-Jane Lin and Hsiao-Lun Lin

The perception of public sector auditors on performance audit in Malaysia: an exploratory study pp. 90-104

Chew Har Loke, Suhaiza Ismail and Fatima Abdul Hamid

Linguistic performance and legibility of auditors’ reports with modified opinions pp. 105-130

Mondher Fakhfakh

Volume 23, issue 3, 2015

Audit committee attributes and firm performance: evidence from Malaysian finance companies pp. 206-231

Basiru Salisu Kallamu and Nur Ashikin Mohd Saat

Culture, corporate governance and analysts forecast in Malaysia pp. 232-255

Effiezal Aswadi Abdul Wahab, Anwar Allah Pitchay and Ruhani Ali

Reporting human resources in annual reports pp. 256-274

Monika Kansal and Mahesh Joshi

Proprietary costs of intellectual capital reporting: Malaysian evidence pp. 275-292

Hasnah Kamardin, Robiah Abu Bakar and Rokiah Ishak

The effectiveness of workshop (cooperative learning) based seminars pp. 293-312

Kevin Baird and Rahat Munir

Volume 23, issue 2, 2015

The effect of financial factors on firms’ financial and tax reporting decisions pp. 110-138

Yunsung Koh and Hyun-Ah Lee

Corporate disclosure and financing arrangements pp. 139-155

Iftekhar Hasan, Liang Song, Meisong Zhan, Peng Zhang and Zhaoguo Zhang

The impact of social and environmental information on managers’ decisions pp. 156-169

Afdal Madein and Mahfud Sholihin

Do problem directors affect firm operating performance? pp. 170-185

Md. Borhan Uddin Bhuiyan

Reporting on sustainability by Australian councils – a communication perspective pp. 186-203

Belinda Rachael Williams

Volume 23, issue 1, 2015

Voluntary accounting changes and post-earnings announcement drift pp. 2-16

Yi-Ching Chen, Tawei Wang and Jia-Lang Seng

Political competition and environmental reporting pp. 17-38

Monir Zaman Mir, Bikram Chatterjee and Ross Taplin

Corporate governance and quality of forward-looking information pp. 39-67

Wen Qu, Mong Shan Ee, Li Liu, Victoria Wise and Peter Carey

A tale of two cohorts: identifying differences in group work perceptions pp. 68-85

Maria Prokofieva, Beverley Jackling and Riccardo Natoli

Sarbanes-Oxley: changes in risk premium and return volatility pp. 86-106

Jose G Vega, Jan Smolarski and Haiyan Zhou