Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

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Volume 14, issue 1/2, 2006

The representativeness of management financial forecastsvis‐à‐visnaïve forecasts pp. 5-23

Neil Hartnett

Developing a scholarly approach to the evaluation of assessment practices pp. 24-36

Sonia Magdziarz, Kim Watty, Kaye Hilliar, Sophia Ji and Melissa Simpson

Reflections on the mentoring process with academics entering a “new” educational experience pp. 37-48

Kim Watty, Kaye Hilliar, Sophia Ji, Sonia Magdziarz and Melissa Simpson

The chairman's statement in Malaysian companies pp. 49-65

Malcolm Smith, Anita Jamil, Yang Chik Johari and Syahrul Ahmar Ahmad

Power and knowledge in the Agricultural Lending Division of the Fiji Development Bank pp. 66-82

Hemant Deo and Helen Irvine

Sarbanes‐Oxley: how far does it reach? An exploratory study in South East Asia pp. 83-100

Paul Herz and Paul McGurr

Personal and interpersonal skills pp. 101-121

Despina Whitefield and Louise Kloot

Environmental engagements through the lens of disclosure practices pp. 122-148

Haslinda Yusoff, Glen Lehman and Noraini Mohd Nasir

Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan pp. 149-167

Satoshi Sugahara and Gregory Boland

Disclosure harmonization of accounting practices: the case for South Asia pp. 168-186

Muhammad Jahangir Ali

Volume 13, issue 2, 2005

The adoption and implementation of activity‐based costing in Thailand pp. 1-17

Wiriya Chongruksut and Albie Brooks

Audit, accountability and an auditor's ethical dilemma: A case study of HIH Insurance pp. 18-35

Tina Mak, Kathie Cooper, Hemant Deo and Warwick Funnell

Corporate governance statement disclosure of Malaysian banks and the role of Islam pp. 36-50

Salleh Hassan and Theo Christopher

Better understanding research performance pp. 51-67

Greg Tower, Rashid Desai, Bob Carson and Siew Cheng

Scholarly journal output: A regional perspective pp. 68-83

Victoria Wise and Colleen Fisher

Volume 13, issue 1, 2005

Optimal asset allocation and risk management pp. 1-14

David Camilleri, Mohammad Iqbal Tahir and Samuel Wang

Asia Pacific banks' derivative and risk management disclosures pp. 15-44

Hue Hwa Au Yong, Keryn Chalmers and Robert Faff

Corporate financial disclosure practices in Asian and Middle Eastern countries pp. 45-72

Saeed Askary and Beverley Jackling

Life cycle costing: Incorporating some non‐traditional variables pp. 73-80

David Woodward

Volume 12, issue 2, 2004

Audit fee premiums from brand name, industry specialization and industry leadership: A study of the post Big 6 merger in Malaysia pp. 1-24

Mohd Mohid Rahmat and Takiah Mohd Iskandar

Methods used by Thai and Malaysian security analysts to appraise ordinary shares pp. 25-56

Brahim Saadouni and Jon Simon

Modelling PN4 classification among Malaysian listed companies pp. 57-73

Malcolm Smith, Syahrul Ahmar Ahmad and Ahmad Shameer Mohamed

The learning organisation concept and its adaptation to teaching in an undergraduate accounting unit pp. 74-93

Christopher N. Searchfield

Cricket and the capital market: Winning does not matter but losing hurts pp. 94-107

R. Srinivasan

Volume 12, issue 1, 2004

The timeliness of quarterly financial reports of companies in Malaysia pp. 1-18

Ku Nor Izah Ku Ismail and Roy Chandler

Performance evaluation of Australia's major banks pp. 19-33

Chien‐Ta (Bruce) Ho

Board control, performance and CEO compensation in Taiwan pp. 34-47

Ying‐Fen Lin

The moral reasoning abilities of Australian and Malaysian accounting students: A comparative analysis pp. 48-63

Steven Dellaportas

The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance pp. 64-78

Vincent K. Chong, Gary S. Monroe and Geoffrey N. Soutar

Volume 11, issue 2, 2003

Use of controllable non‐operating items as a means to manage earnings in Korea pp. 1-18

Soon Suk Yoon and Gary Miller

Indonesia's public sector reforms and the role of an equalisation formula: Legitimation, authority or obfuscation? pp. 19-30

Mary A. Kaidonis and Lee C. Moerman

Accounting earnings, book values and share prices in Malaysia pp. 31-52

Scott Pirie and Malcolm Smith

A theory of reasoned action model of accounting students' learning processes and learning strategies pp. 53-72

P.A. Addison and Tungshan Chou

Non‐response bias in the use of annual financial reports pp. 73-85

Chyi Woan Tan, Ross Taplin, Phil Hancock and Greg Tower

Volume 11, issue 1, 2003

Testing a model of the motivational role of budgetary participation on job performance: a goal setting theory analysis pp. 1-17

Vincent K. Chong and Simon Leung Tak‐Wing

A comparative study of de jure and de facto disclosure between Australia and Singapore pp. 18-47

Endang Soewarso, Greg Tower, Phil Hancock and Ross Taplin

The impact of leadership style on student learning in a first‐year accounting course pp. 48-68

Robert Czernkowski, Rosin a Mladenovic, Carolyn Cousins, Roger Gibson and Gordon Howitt

Instruction style, student learning and performance spirals pp. 69-87

Neil Hartnett, Jennifer Römcke and Christine Yap

Financial reporting on the internet: Empirical evidence from Bahrain and Kuwait pp. 88-101

P.L. Joshi and Jawaher Al‐Modhahki

Volume 10, issue 2, 2002

A Stakeholder Perspective of Material Disclosure Thresholds for Environmental Events pp. 3-16

Jeffrey Faux

Accounting for Biological Assets ‐ the Experience of an Australian Conservation Company pp. 17-42

Roger L Burritt and Lome S Cummings

Public Sector Auditing, Accountability and Independence: a Study of ASEAN Countries pp. 43-61

Ruth Kiraka, Colin Clark and Michael De Martinis

Are Negative Perceptions of the Accounting Profession Perpetuated by the Introductory Accounting Course? — an Australian Study pp. 62-80

Beverley Jackling

A Study on the Implementation of an Activity‐Based Costing (ABC) System in an Australian Oil and Gas Company pp. 81-99

Vincent K. Chong and Robyn Cable

Volume 10, issue 1, 2002

Perceived Inequity And Knowledge Transfer Within An Accounting Environment pp. 1-21

David R Goodwin and Ross G Bloore

The Migration of a Government Trading Enterprise's Accounting System during Privatisation with reference to Japanese Management Accounting pp. 22-48

Ibrahim Kamal Abdul Rahman, Normah Omar and Dennis W. Taylor

Effects of Acquisition Characteristics on the Post‐acquisition Performance of Malaysian Companies pp. 49-76

Rashidah Abdul Rahman

Market Value and Balance Sheet Numbers: Evidence from Malaysia pp. 77-88

Muhd Kamil Ibrahim, Raudah Danila, Haslinda Yusoff and Normahiran Yatim

The Impact of the Introduction of the GST on Small Business In Australia pp. 89-104

John Breen, Sue Bergin‐Seers, Ian Roberts and Robert Sims

The Small Business Audit: Problems Faced by Auditors in Selected SADC Countries pp. 105-120

Dominick S. Iwisi, Ernest G. Kitindi and Narina Basson

An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function pp. 121-146

Susan McCracken

Bank Loan Portfolio Composition and the Disclosure of Loan Loss Provisions: Empirical Evidence from Malaysian Banks pp. 147-162

Abd. Ghafar Ismail and Adelina Tan Be Lay