Asian Review of Accounting

1992 - 2025

Current editor(s): Prof. Haiyan Zhou

From Emerald Group Publishing Limited
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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

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

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

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

RELIANCE ON BUDGETARY CONTROL, ENVIRONMENTAL UNCERTAINTY, AND THE PERFORMANCE OF MANUFACTURING AND MARKETING UNITS pp. 3-15: Alan S. Dunk
JAVANESE LANGUAGE SPEECH LEVEL: A METAPHOR FOR DESCRIBING ACCOUNTING PRACTICES pp. 16-40: Tjiptohadi Sawarjuwono
SUSTAINABLE MANAGEMENT OF COASTAL WETLANDS IN THE PHILIPPINES: AN EXPLORATION OF ACCOUNTING FOR SUSTAINABILITY pp. 41-57: Roger L Burritt and Albert Salamanca
INVESTIGATING THE RELATIONSHIP BETWEEN CULTURE AND ACCOUNTANTS' PERCEPTIONS OF PROFESSIONALISM pp. 58-69: Mark Shying
THE TRANSFER OF ACCOUNTING TECHNOLOGY: THE CASE OF MALAYSIA pp. 70-89: Peter Carlson
THE IMPACT OF ENVIRONMENT ON DISCLOSURE PRACTICES: AN EMPIRICAL STUDY pp. 90-104: Kamran Ahmed
ACCOUNTING STANDARDS AND CORPORATE FINANCIAL REPORTING IN INDIA pp. 105-124: P.L. Joshi and Jasim Abdulla

RECENT ACCOUNTING REFORM IN CHINA pp. 3-24: Haoping Chen and Alfred V. Tran
LEARNING STYLES IN ACCOUNTING EDUCATION pp. 25-58: James Poon Teng Fatt
A CROSS‐CULTURAL MODEL OF INTERNATIONAL ACCOUNTING COMPATIBILITY pp. 59-91: Joanne Locke and Greg Tower
THE USEFULNESS OF CASH FLOW STATEMENTS pp. 92-104: H.Y. Hung, Monica Chan and Annie Yhi
CAPITAL BUDGETING: A FUZZY SET APPROACH FOR DETERMINING EXPECTED VALUE OF CASH FLOWS pp. 105-125: Khursheed Omer, Andre de Korvin and Philip H. Siegel
AGENCY THEORY: AN APPROACH TO INCENTIVE PROBLEMS IN MANAGEMENT ACCOUNTING pp. 127-151: Joshua Ronen, R Kashi and Balachandran

AN EMPIRICAL ANALYSIS OF CULTURE AND ACCOUNTING MODELS IN ASIA pp. 3-21: Peter Secord and Xijia Su
AUSTRALIAN EXECUTIVE REMUNERATION: EVIDENCE ON STRUCTURE AND ACCOUNTING DETERMINANTS pp. 22-44: Robert T. Evans and Thorsten Stromback
INSTITUTIONAL ASPECTS OF BUDGETARY PROCESSES: A CASE STUDY IN A DEVELOPING COUNTRY pp. 45-62: Manzurul Alam and Stewart Lawrence
ON THE USE OF CATASTROPHE THEORY IN LEARNING CURVE ANALYSIS pp. 63-73: Hung Chan and Herbert Jensen
INDEX OF ACCOUNTING RESEARCH ON ASIAN/PACIFIC COUNTRIES: 1965–1990 pp. 74-108: Belverd E. Needles
AN EMPRICIAL STUDY OF UNAUTHORIZED SOFTWARE COPYING AMONG PROFESSIONAL ACCOUNTANTS pp. 109-120: Kenneth L.K. Yiu
AN EMPLOYEE TURNOVER PREDICTION MODEL: A STUDY OF ACCOUNTANTS IN SINGAPORE pp. 121-138: Kong Beng Ang, Chye Tee Goh and Hian Chye Koh