Asian Review of Accounting

1992 - 2024

Current editor(s): Prof. Haiyan Zhou

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Volume 7, issue 2, 1999

An Experimental Study of Hong Kong and Chinese Auditors' Perceptions of Auditor Independence pp. 1-18

Ramesh Narasimhan and Stephanie S.H. Ng

Comprehensive Income: The Perceived Usefulness of Total Recognised Revenues and Expenses in New Zealand pp. 19-45

Robert Beale and Howard Davey

Users and Uses of Environmental Accounting: The Case of the Philippines pp. 46-65

Alessandra La Notte and Roger Burritt

The Influence of Selected Contingent Variables on Half‐Yearly Reporting Compliance by Listed Companies in Australia and Singapore pp. 66-83

Samantha Tan and Greg Tower

Usefulness of Statement of Cash Flows: Evidence from Malaysian Analysts pp. 84-95

Theo Christopher and Salleh Hassan

Development of Accounting Standards and Adoption of IASs: Perceptions of Accountants from a Developing Country pp. 96-117

Joshi Pl and Hassan Al‐Basteki

Extending our Objectives: What Students Learn from Instruction and Practice pp. 118-135

Monte B. Wynder and Peter F. Luckett

Volume 7, issue 1, 1999

Financial Statement Disclosures for Hong Kong H‐Shares: Purposes, Subject and Number pp. 1-19

Gary Miller

Corporate Social Disclosure Characteristics and the Role of Ethical Investment Trusts pp. 20-42

Lorne S. Cummings and Roger L. Burritt

The Quality of Accounting Research and Internal, External, and Construct Validity pp. 43-64

Errol R. Iselin

A Framework for Describing National Financial Accounting Systems: Towards an Archetype pp. 65-95

Russell Craig and Joselito Diga

The True and Fair View Concept: Evidence from Australia pp. 96-111

Alan Kilgore, Sharron Leahy and Graeme Mitchell

An Analysis of the Ethical Predisposition of Australian and Malaysian Business Students Towards Consumer Issues: Do Ideological Differences Exist? pp. 112-130

Gordon F. Woodbine, Tungshan F. Chou and James Fisher

Professional Accounting Qualification Choices: Do Gender, Ethnicity, University and Selection Process Matter? pp. 131-143

Louise Kloot, Kath Marles and Denis Vinen

International Accounting and the Accounting Curriculum: The New Zealand Case pp. 144-164

Sue Smith, Sonja Gallhofer and Jim Haslam

Volume 6, issue 2, 1998

Developing Strategic Supplier Alliances in the Australian Automotive Industry: A Case Study pp. 1-24

Judyann Clarke and Louise Kloot

Corporate Annual Reports as Promotional Tools: The Case of Australian National Industries Limited pp. 25-53

Maria Cadiz Dyball

Bahraini Auditors' Perceptions of the Importance of SelectedInherentRisk Factors in the Evaluation of Audit Risk pp. 54-70

Hasan Al‐Basteki

Cultural Effects of Budgetary Participation: Indonesian Evidence pp. 71-100

Iriyadi and Bruce Gurd

Does the Hong Kong Stock Market Overreact? pp. 101-116

Robert WT Leung and Mandy Li

Corporate Financing Policy in Oman: Perceptions of Executives pp. 117-142

Jasim Abdulla

Professional Aspriations and Preferences of South Pacific Accounting Students: A Comparative Analysis pp. 143-162

Gerhard Gniewosz

Evidence of Environmental Accounting in Australian Companies pp. 163-180

Geoffrey R. Frost and Trevor D. Wilmshurst

Volume 5, issue 2, 1997

Patterns of Cultural and Budgetary Controls in International Joint Ventures in South Korea pp. 1-20

Neale G. O'Connor

Cash Controls Within Christian Churches: An Exploration Of The Determinants pp. 21-37

Gordon Woodbine

Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature pp. 38-65

Abu Shiraz Abdul‐Rahaman, Sonja Gallhofer, Jim Haslam and Stewart Lawrence

Sources of Funding and Monitoring Effects on Nonprofit Organisations from an Agency Perspective pp. 66-77

Terence Chan, Gerald Chau and Dennis Chan

Employers' Expectations on Today's Accounting Profession: A Malaysian Case‐Study pp. 78-97

Frances Penafort and Bedah Binti Ahmad

The Current State of Accounting Education and Research in China: A Survey of Involved Overseas Chinese Accounting Professors pp. 98-108

Chee W. Chow, Shifei Chung and Anne Wu

The Export of Accountancy Education To Malaysia And Singapore: An Australian Experience pp. 109-123

Barry J. Cooper and Kevin Adams

Effects of Management Compensation Schemes on Corporate Investment Decisions pp. 124-136

Francis Chan

Volume 5, issue 1, 1997

An Empirical Investigation of Adoption Issues Relating to Activity‐Based Costing pp. 1-18

Hieu Van Nguyen and Albie Brooks

Stability of Financial Ratios: A Study of Listed Companies in Singapore pp. 19-39

Patricia M.S. Tan, Hian Chye Koh and Lay Chin Low

Determinants Of Highlights Statement Presentation In Singapore pp. 40-60

Mohamed Azam Aziz, Theo Christopher and Atique Islam

Examining Perceptions of Harmonisation The Case of Singapore and Malaysia pp. 61-77

Peter Carlson

Environmental Legislation and Environmental Disclosures: Some Evidence From New Zealand pp. 78-105

Andrew J Lemon and Steven F Cahan

Impact Of Earnings Announcements On Changes In Investors' Beliefs: Evidence From The People's Republic Of China pp. 106-125

Dennis Y. Chung

A Multicampus Study of First Year Accounting: An Australian Study pp. 126-146

Beverley Jackling and Roy Wigg

International Comparisons of Social Disclosure: A Research Note pp. 147-155

Rob Gray and Mohammad Javad

Volume 4, issue 2, 1996

A Study of Short‐Run Overreaction in Hong Kong Stock Market pp. 1-14

Dennis Chan

The Impact of Contingency Factors on the Effectiveness of Budgetary Emphasis in Sino‐Foreign Joint Ventures pp. 15-31

Dennis W Taylor

The Deteminants of Audit Fees in HongKong: An Empirical Study pp. 32-50

Sandra W.M. Ho and Patrick P.H. Ng

The Impact of Cultural Influences on the Relationship Between Budgetary Participation, Role Stress, and Job Satisfaction pp. 51-70

David Goodwin and Sirirat Sethapokin

Views of Malaysian User‐Groups to the Role of Budget, Budget Pressure and Participation pp. 71-84

Loo Sin Chun

Role of Practical Experience: Perception Among Hong Kong Accounting Faculty pp. 85-99

Connie Shum, Wing‐Hung Tam and Gladie Lui

A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand pp. 100-124

Howard Davey and Raelyn Coombes

Budgetary Control and Performance Evaluation Systems in Corporations in Bahrain pp. 125-144

Pem Lal Joshi and Jasim Abdulla

Volume 4, issue 1, 1996

PREDICTION OF CORPORATE FAILURE: THE EFFECT OF FEEDBACK ON HUMAN JUDGMENTS pp. 3-24

A. Chew Ng and Keith A. Houghton

VOLUNTARY REPORTING OF VALUE ADDED STATEMENTS IN SINGAPORE pp. 25-43

Theo Christopher, Salleh Hassan and Atique Islam

THE PERFORMANCE EFFECTS OF FIT BETWEEN ACCOUNTING FIRM ORGANIZATIONAL CULTURE AND ENVIRONMENTAL FACTORS: SOME EVIDENCE FROM TAIWAN pp. 44-61

Chee W. Chow, Richard Nen‐Chen Hwang and Y. Robert Lin

ECONOMIC CONSEQUENCES OF ALTERNATIVE FIXED‐COST ALLOCATIONS IN A PRINCIPAL‐AGENT SETTING pp. 63-80

Joseph K. Cheung, Jeong‐Bon Kim and Danny Wong

THE DETERMINANTS OF AUDIT FEES: AUSTRALIAN PERSPECTIVE pp. 81-97

Ming‐Wei Zhang and Steven Myrteza

CITIZENS' ATTITUDES TOWARDS TAX EVASION IN HONG KONG pp. 98-117

Richard S Simmons and Cheng Ty

COSTS AND BENEFITS OF CASH FLOW ACCOUNTING: IMPLICATIONS FOR MALAYSIA pp. 118-145

Neil Garrod and Fatimah Shahman

ANNUAL REPORT FINANCIAL RATIO COMPONENT CONSISTENCY pp. 146-162

John K. Courtis