Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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Volume 20, issue 3, 2012

The joint effect of budgetary participation and broad‐scope management accounting systems on management performance pp. 184-197

Min‐Tsung Cheng

The impact of ethnicity on auditor choice: Malaysian evidence pp. 198-221

Sharifah Nazatul Faiza Syed Mustapha Nazri, Malcolm Smith and Zubaidah Ismail

Factors influencing auditor change: evidence from Malaysia pp. 222-240

Sharifah Nazatul Faiza Syed Mustapha Nazri, Malcolm Smith and Zubaidah Ismail

Corporate governance and earnings management in Malaysian government linked companies pp. 241-258

Muslim Har Sani Mohamad, Hafiz Majdi Abdul Rashid and Fekri Shawtari

A survey on student satisfaction with cooperative accounting education based on CPA firm internships pp. 259-277

Guangyou Liu

Volume 20, issue 2, 2012

Influence of a mandatory IFRS adoption on accounting practice pp. 93-118

Leopold Bayerlein and Omar Al Farooque

Firm size, disclosure and cost of equity capital pp. 119-139

Zaini Embong, Norman Mohd‐Saleh and Mohamat Sabri Hassan

Mutual fund selection criteria: evidence from Malaysia pp. 140-151

Nurasyikin Jamaludin, Malcolm Smith and Paul Gerrans

Audit exemption among SMEs in Malaysia pp. 152-162

Norashikin Kamarudin, Zubaidah Zainal Abidin and Malcolm Smith

The impact of social pressures, locus of control, and professional commitment on auditors’ judgment pp. 163-178

Damai Nasution and Ralf Östermark

Volume 20, issue 1, 2012

The impact of a computerised consolidation accounting package (CCAP) on student performance pp. 4-19

Sutharson Kanapathippillai, Ahamed Shamlee Hasheem and Steven Dellaportas

Style of information usage and use of accounting information: a Malaysian study pp. 20-33

Nor Azrina bt Mohd Yusof @ Ghani, Wee Shu Hui, Ibrahim Kamal Abdul Rahman, Normah Omar Shah Alam and Michael S.C. Tse

Ethnicity and accounting conservatism: Malaysian evidence pp. 34-57

Rahimah Mohamed Yunos, Zubaidah Ismail and Malcolm Smith

The value relevance of consolidated financial statements in an emerging market pp. 58-73

Padmini Srinivasan and M.S. Narasimhan

Chinese auditors’ views about independence and employer values pp. 74-87

Ying Han Fan, Gordon Woodbine and Glennda Scully

Volume 19, issue 3, 2011

The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms pp. 192-207

Ferdinand T. Siagian and Elok Tresnaningsih

The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies pp. 208-220

Tuan Zainun Tuanmat and Malcolm Smith

Changes in management accounting practices in Malaysia pp. 221-242

Tuan Zainun Tuanmat and Malcolm Smith

The impact of cultural factors on students’ learning style preferences pp. 243-265

Gregory Boland, Satoshi Sugahara, Evelien Opdecam and Patricia Everaert

Overseas listing and accounting conservatism: evidence from Chinese H‐share companies pp. 266-278

Fan‐Hua Kung, Kieran James and Chia‐Ling Cheng

Volume 19, issue 2, 2011

Where to now, Melbourne Croatia? pp. 112-124

Kieran James, Chris Tolliday and Rex Walsh

Corporate communication for Vietnamese listed firms pp. 125-146

Kelly Anh Vu, Greg Tower and Glennda Scully

Cash conversion cycle and firm's performance of Japanese firms pp. 147-156

Haitham Nobanee, Modar Abdullatif and Maryam AlHajjar

The predictive ability of corporate narrative disclosures: Australian evidence pp. 157-170

Malcolm Smith, Yinan Dong and Yun Ren

The predictive ability of “conservatism” and “governance” variables in corporate financial disclosures pp. 171-185

Malcolm Smith, Yun Ren and Yinan Dong

Volume 19, issue 1, 2011

The appraisal of ordinary shares by Chinese financial analysts pp. 5-30

Jing Wang, Jim Haslam and Claire Marston

The indirect effects of PMS design on Malaysian service firms' characteristics and performance pp. 31-49

Amizawati Mohd Amir

Corporate governance and post‐bankruptcy reorganisation performance pp. 50-67

Thanida Chitnomrath, Robert Evans and Theo Christopher

Insights on the diversity of financial ratios communication pp. 68-85

Norhani Aripin, Greg Tower and Grantley Taylor

Sustainable development: what it means to CFOs of New Zealand pp. 86-108

Dara K. Dimitrov and Howard Davey

Volume 18, issue 3, 2010

Income tax liability for large corporations in China: 1998‐2007 pp. 180-196

Tao Zeng

Ethical issues facing tax professionals pp. 197-220

Rex Marshall, Malcolm Smith and Robert Armstrong

FRS36 and post‐transition compliance quality among Singapore firms pp. 221-244

Tyrone M. Carlin, Nigel Finch and Khairil Faizal Khairi

Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures pp. 245-259

M. Akhtaruddin and Hasnah Haron

Improving customer outcomes through the implementation of customer relationship management pp. 260-285

Malcolm Smith and Chen Chang

Volume 18, issue 2, 2010

Compulsory group work – accounting students' conceptions and suggestions pp. 92-105

Maria Cadiz Dyball, Anna Reid, Philip Ross and Herbert Schoch

The boycott model of foreign product purchase: an empirical test in China pp. 106-130

Malcolm Smith and Qianpin Li

Students' major choice in accounting and its effect on their self‐efficacy towards generic skills pp. 131-147

Satoshi Sugahara, Kazumi Suzuki and Gregory Boland

The effect of a change in teaching structure on student performance pp. 148-161

Kevin M. Baird and Venkateshwaran Narayanan

Dysfunctional audit behaviour: an exploratory study in Malaysia pp. 162-173

Halil Paino, Zubaidah Ismail and Malcolm Smith

Volume 18, issue 1, 2010

The effect of privatisation on performance of state‐owned‐enterprises in Indonesia pp. 5-19

Emita W. Astami, Greg Tower, Rusmin Rusmin and John Neilson

The vocational skill priorities of Malaysian and UK students pp. 20-29

Trevor Hassall, John Joyce, José Luis Arquero Montaño and José María González González

Attitudes towards the accounting profession: an Australian perspective pp. 30-49

Tracey McDowall and Beverley Jackling

Corporate governance and earnings forecasts accuracy pp. 50-67

Nurwati A. Ahmad‐Zaluki and Wan Nordin Wan‐Hussin

Board ownership, audit committees' effectiveness and corporate voluntary disclosures pp. 68-82

M. Akhtaruddin and Hasnah Haron

Volume 17, issue 3, 2009

Making the mainstream pp. 180-197

Jayne Bisman and Weini Liao

Special treatment regulation in China: potential unintended consequences pp. 198-211

Wendy Green, Robert Czernkowski and Yi Wang

Cost‐system functionality and the performance of the Malaysian palm oil industry pp. 212-225

Soon‐Yau Foong and Neilson Anak Teruki

Corporate environmental reporting through the lens of semiotics pp. 226-246

Haslinda Yusoff and Glen Lehman

The impact of customer‐related strategies on shareholder value: evidence from Taiwan pp. 247-268

Malcolm Smith and Chen Chang

Volume 17, issue 2, 2009

Investigating audit quality among Big 4 Malaysian firms pp. 96-114

Tyrone M. Carlin, Nigel Finch and Nur Hidayah Laili

Exporting the RAE: adoption of similar practices in Australia and New Zealand pp. 115-135

M.R. Mathews and Alan Sangster

Students' perceptions of accounting profession: work value approach pp. 136-148

Eleni Germanou, Trevor Hassall and Yanni Tournas

Grameen Bank's social performance disclosure pp. 149-162

Muhammad Islam and Martin Reginald Mathews

Deconstructing local government performance and infrastructure measurement pp. 163-176

Robyn Pilcher

Volume 17, issue 1, 2009

The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan pp. 5-22

Satoshi Sugahara, Kazuo Hiramatsu and Greg Boland

Intangible assets and future growth: evidence from Japan pp. 23-39

Abdulrahman Al‐Twaijry

Costs‐benefits of adoption of IFRSs in countries with different harmonization histories pp. 40-58

Dennis W. Taylor

Determinants of financial and environmental disclosures through the internet by Malaysian companies pp. 59-76

Ali Saleh Al Arussi, Mohamad Hisyam Selamat and Mustafa Mohd Hanefah

Empirical evidence examining the academic performance of students in the first two accounting subjects pp. 77-88

Abdel Halabi