Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

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

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

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

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

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

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