Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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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

Volume 16, issue 3, 2008

Stock option disclosures of directors: where transparency can mask secrecy pp. 185-196

Jodie Nelson and Majella Percy

The diffusion of technological and management accounting innovation: Malaysian evidence pp. 197-218

Malcolm Smith, Zaharah Abdullah and Rafizan Abdul Razak

Internal audit outsourcing practice and rationales: SME evidence from New Zealand pp. 219-245

Karen Van Peursem and Lehan Jiang

Public sector accounting education in Australian universities pp. 246-262

Nick Sciulli and Robert Sims

A content and citation analysis of accounting education manuscripts published in theAsian Review of Accounting: 1992‐2007 pp. 263-279

Jeffrey Faux

Volume 16, issue 2, 2008

Has the management of infrastructure assets (IAs) improved with the use of the accrual method in local government? pp. 97-108

Allan Molland and Robert Clift

Stock prices and accounting information: evidence from Malaysia pp. 109-133

Scott Pirie and Malcolm Smith

Accounting conservatism in Greater China: the influence of institutions and incentives pp. 134-148

Fan‐Hua (Alex) Kung, Chih‐Wen Ting and Kieran James

Supporting generic skills development in accounting through the simulation of unstructured case studies using video pp. 149-159

Jeffrey Faux

Auditors' perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model pp. 160-178

Philip Law

Volume 16, issue 1, 2008

What lies beneath? Financial reporting and corporate governance in Australian banks pp. 4-20

Anne Abraham, Hemant Deo and Helen Irvine

Public private partnerships: an exploratory study in health care pp. 21-38

Nick Sciulli

Implementation of activity based costing in Malaysia pp. 39-55

Jamaliah Majid and Maliah Sulaiman

Corporate governance determinants on Australian resource companies' financial instrument disclosure practices pp. 56-73

Grantley Taylor, Greg Tower, Mitchell Van Der Zahn and John Neilson

The efficiency and profitability effects of China's modern enterprise restructuring programme pp. 74-91

Gongmeng Chen, Michael Firth and Wei Wei Zhang

Volume 15, issue 2, 2007

Approaches to learning accounting: a cross‐cultural study pp. 100-121

John Donald and Beverley Jackling

Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence pp. 122-146

Malcolm Smith, Noorlaila Ghazali and Siti Fatimah Noor Minhad

Audit committee characteristics and earnings management: evidence from Malaysia pp. 147-163

Norman Mohd Saleh, Takiah Mohd Iskandar and Mohd Mohid Rahmat

Applying stakeholder theory to analyze corporate environmental performance pp. 164-184

Evangeline Elijido‐Ten

Environmental disclosure and performance reporting in Malaysia pp. 185-199

Malcolm Smith, Khadijah Yahya and Ahmad Marzuki Amiruddin

Volume 15, issue 1, 2007

The importance in accounting of ambiguity tolerance at the national level pp. 6-24

Noel Harding and Mingchuan Ren

An analysis of current trends in accounting professional development in People's Republic of China pp. 25-44

P.W. Senarath Yapa and Zhen Ping Hao

How do the Chinese management accountants cope with changes from a planned economy to a market economy pp. 45-61

Xu‐dong Ji, W. Lu and M. Aiken

Accounting education in modern China: an analysis of conditions and observations pp. 62-71

Gordon Francis Woodbine

Determinants of disclosures of A‐, B‐ and H‐share companies pp. 72-92

Jinghui Liu and Ian Alexander Eddie