Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

From Emerald Group Publishing Limited
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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

Volume 9, issue 2, 2001

Teaching and Learning Gaps in Accounting Education: Implications for the Employability of Accounting Graduates pp. 3-22

Dennis W Taylor, James Fisher and Maliah Sulaiman

The Implementation and Benefits of Activity‐Based Costing: A Hong Kong Study pp. 23-37

Gongmeng Chen, Michael Firth and Kyungjoo Park

The Moderating Effects of Personality and Compensation Schemes on the Budgetary Participation ‐ Performance Relationship pp. 38-55

Simon TW Leung and Samuel YS Chan

Accounting Performance of Firms Pursuing a Share Repurchase Strategy pp. 56-74

John P Evans and Robert T Evans

Usefulness of the Statement of Cash Flows: Evidence from Indian Mutual Fund Analysts pp. 75-98

Salleh Hassan, Narasimhan Ms and Theo Christopher

International Harmonisation and the Japanese Accounting System pp. 99-116

Chitoshi Koga, Keith A Houghton and Alfred Van‐Ho Tran

The Use and Perceived Importance of Annual Reports by Accountants in the Service Industry in Malaysia pp. 117-128

Azhar Abdul Rahman

Volume 9, issue 1, 2001

Ethical Perceptions of Earnings Management in Malaysia, Singapore, Hong Kong, Thailand, and the UK pp. 1-28

Jon Simon

Accounting and Management Education in Asia and Latin America: Their Impact on Management Technology Transfer pp. 29-45

Joseph Z Szendi, Zabihollah Rezaee and Connie Shum

Fairness and the Interdivisional Allocation of Cost and Benefit: An Experimental Study pp. 46-66

Wai Fong Chua, Cameron Hooper and Bobby Wai Yeong Mak

Economic Value‐Added: A Review of the Theoretical and Empirical Literature pp. 67-86

Andrew Worthington and Tracey West

Corporate Culture and Performance: A Study of Firms in Bahrain pp. 87-103

Shifei Chung and Kamal Haddad

Environmental Influences on Voluntary Disclosures in the Annual Reports of Hong Kong and Singapore Companies: A Cultural Perspective pp. 104-127

Gerald K Chau and Sidney J Gray

Determining the Relationship Between Attendance and Performance in Accounting Education pp. 128-138

Ratnam Alagiah, Debbie Delaney and Lisa McManus

Volume 8, issue 2, 2000

The Economic Impact of Alternative Service Department Allocation Bases in Decentralised Settings pp. 1-24

Shane S Dikolli

Estimating the Size and Determinants of Hidden Income and Tax Evasion in Malaysia pp. 25-42

Jeyapalan Kasipillai, Jonathan Baldry and Prasada Rao Ds

A Capital Gains Tax for New Zealand: A Comparative Study of the UK and Australian Models pp. 43-59

Alvin Cheng, Keith Hooper and Howard Davey

Personality and Cultural Influences on Aggressive Financial Reporting Practices pp. 60-80

Dawn Cable and Chris Patel

Determinants and Harmonisation of Asia‐Pacific Manufacturing Companies' Measurement Practices pp. 81-103

Wee Lin Chong, Greg Tower and Ross Taplin

Preferences for the Regulation and Monitoring of Fijian Government Accounting pp. 104-125

Gregory EP Shailer and Eroni Vatuloka

Cultural Influences on the Development of Accounting Practices in Malaysia pp. 126-147

Takiah Mohd Iskandar and Hamid Pourjalali

Volume 8, issue 1, 2000

The Interaction between Accounting Control Systems and Task Uncertainty affecting Budgetary Slack pp. 1-24

Chong M Lau and Ian RC Eggleton

Managerialism in Local Government pp. 25-43

Ron Kluvers

The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Attitudes Towards Compliance pp. 44-58

Lin Mei Tan and Carrol Chin‐Fatt

An Examination of the Audit Expectations Gap in Singapore pp. 59-82

Michael De Martinis, Amy Aw and Er Meng Kim

The Audit Expectation Gap in Singapore: An Empirical Study of Company Audit Objectives pp. 83-105

Hian Chye Koh

Business Student Progress in Open Learning Courses: A Test and Reconceptualisation of Kember's Model pp. 106-122

Paul de Lange and Felix Mavondo

Supplemental Instruction and the First Course in Accounting pp. 123-139

Gordon Howitt and Noel Harding

The Learning Style Inventory: A Research Note pp. 140-149

PAAddison