Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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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

Volume 22, issue 3, 2014

The value relevance and reliability of intangible assets pp. 182-216

Xu-Dong Ji and Wei Lu

The impact of surplus free cash flow and audit quality on earnings management pp. 217-232

Rusmin Rusmin, Emita W. Astami and Bambang Hartadi

Earnings management and voluntary disclosure of management's responsibility for the financial reports pp. 233-256

Prapaporn Kiattikulwattana

Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey pp. 257-286

Mohamed A. Omran and Ahmed M. El-Galfy

ABC success: evidence from ISO 9000 certified companies in Thailand pp. 287-303

Phaithun Intakhan

Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform pp. 304-317

Tao Zeng

Volume 22, issue 2, 2014

The influence of board characteristics on sustainability reporting pp. 78-97

Mohamed M. Shamil, Junaid M. Shaikh, Poh-Ling Ho and Anbalagan Krishnan

Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector pp. 98-127

Subhash Abhayawansa and Mohammad Azim

Management accounting systems, enterprise risk management and organizational performance in financial institutions pp. 128-144

Siti Zaleha Abdul Rasid, Che Ruhana Isa and Wan Khairuzzaman Wan Ismail

Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence pp. 145-158

Suhaiza Ismail

How students’ ethnicity influences their respect for teachers pp. 159-178

Elaine Evans, Rachel F. Baskerville, Katharine Wynn-Williams and Shirley J. Gillett

Volume 22, issue 1, 2014

Public disclosure and bank loan contracting: evidence from emerging markets pp. 2-19

Iftekhar Hasan and Liang Song

Audit quality and market pricing of earnings and earnings components in China pp. 20-34

Ahsan Habib, Haiyan Jiang and Donghua Zhou

An empirical study on the determinants of information disclosure of Malaysian non-profit organizations pp. 35-55

S. Zainon, R. Atan and Y. Bee Wah

The expectation-performance gap in generic skills in accounting graduates pp. 56-72

Nadana Abayadeera and Kim Watty

Volume 21, issue 3, 2013

Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan pp. 180-204

Satoshi Sugahara

A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements pp. 205-222

Ying Han Fan, Gordon Woodbine and Wei Cheng

Information disclosure by family-controlled firms pp. 223-240

Salim Darmadi and Achmad Sodikin

Drivers of value for money public private partnership projects in Malaysia pp. 241-256

Suhaiza Ismail

A risky tale of two countries pp. 257-272

Agung Nur Probohudono, Greg Tower and Rusmin Rusmin

Volume 21, issue 2, 2013

Management accounting practices and the turnaround process pp. 100-112

Noor Hasniza Haron, Ibrahim Kamal Abdul Rahman and Malcolm Smith

Exploring hegemonic change in China: a case of accounting evolution pp. 113-127

Lina Xu, Corinne Cortese and Eagle Zhang

Executive remuneration in China: a literature review pp. 128-143

Peter Rampling, Ian Eddie and Jackie Liu

Developing critical thinking skills and effective co‐operative international accounting degree programs in China pp. 144-159

Hong He, Russell Craig and Jing Wen

Communication apprehension and communication self‐efficacy in accounting students pp. 160-175

Trevor Hassall, Jose L. Arquero, John Joyce and Jose M. Gonzalez

Volume 21, issue 1, 2013

Students’ perceptions on using iPods in accounting education: a mobile‐learning experience pp. 4-26

Peter Richardson, Steven Dellaportas, Luckmika Perera and Ben Richardson

A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia pp. 27-52

Abdifatah Ahmed Haji and Nazli A. Mohd Ghazali

Earnings quality and the adoption of IFRS‐based accounting standards pp. 53-73

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Tony van Zijl and Keitha Dunstan

Accounting in a developing transitional economy: the case of Vietnam pp. 74-95

Doan Ngoc Phi Anh and Duc‐Tho Nguyen