Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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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

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