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Asia-Pacific Journal of Accounting & Economics

2010 - 2017

Current editor(s): Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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Volume 24, issue 3-4, 2017

Corrigendum pp. (i)-(i) Downloads
The Editors
The association between human resource investment by audit firms and their audit quality pp. 249-271 Downloads
Minjung Kang, Ho-Young Lee, Myungsoo Son and Michael Stein
Do regulator inspections of audit firms discern audit quality? Evidence from Korean regulator inspections pp. 272-301 Downloads
Youngsoon S. Cheon, Dan Dhaliwal, Munho Hwang and Moonchul Kim
Does the conflict of interest matter for credit ratings? The impact of the client’s economic importance and the CRA tenure pp. 302-322 Downloads
Yi-Ping Liao, Kuei-Fu Li and Shengmin Hung
The role of regional institutional environment in the relationship between political participation and effective tax rates: evidence from Chinese listed private firms before the financial crisis pp. 323-338 Downloads
Shuangyan Li, Genfu Feng and Guangjun Cao
Market reactions to unexpected relative earnings performance pp. 339-357 Downloads
Yen-Jung Lee
Deferred taxes and cost of debt: evidence from Japan pp. 358-376 Downloads
Yumi Inamura and Shin'ya Okuda
Decomposing exchange rates of Asia into financial and real factors pp. 377-386 Downloads
Dongchul Cho and Kyuesook Han
The effects of bank privatization on performance and prudential behavior in China: does state ownership matter? pp. 387-406 Downloads
Maoyong Cheng, Hong Zhao and Jerry W. Lin
Disclosing material weakness in internal controls: Does the gender of audit committee members matter? pp. 407-420 Downloads
Robert James Parker, Mai Dao, Hua-Wei Huang and Yun-Chia Yan
Audit committee accounting expertise, CEO power, and audit pricing pp. 421-439 Downloads
Hyungtae Kim, Byungjin Kwak, Youngdeok Lim and Jaeyoon Yu
Do social ties between individual auditors and client CEOs/CFOs matter to audit quality? pp. 440-463 Downloads
Baolei Qi, Rong Yang and Gaoliang Tian
Expanding distribution channels pp. 464-484 Downloads
Noriaki Matsushima
Network externalities and tariff structure pp. 485-496 Downloads
Wei Yu and Leonard F. S. Wang

Volume 24, issue 1-2, 2017

Who benefits from political connections? Minority investors or controlling shareholders pp. 1-22 Downloads
Lihong Wang and Philip T. Lin
Individualist-collectivist culture, ownership concentration and earnings quality pp. 23-42 Downloads
Chan Lyu, Desmond Chun Yip Yuen and Xu Zhang
The contingent effect of analyst coverage: how does analyst coverage affect innovation and Tobin’s Q? pp. 43-67 Downloads
Sung Hwan Jung
Does stronger intellectual property rights protection matter in developing local R&D outsourcing strategy? pp. 68-82 Downloads
Wen-Bin Chuang, To-Han Chang and Hui-lin Lin
The optimal tariff structure and foreign penetration pp. 83-94 Downloads
Susumu Cato
The effects of globalization on regional inequality in a model of semi-endogenous growth and footloose capital pp. 95-105 Downloads
Katsufumi Fukuda
An anatomy of China’s eco-efficiency gains: the role of FDI pp. 106-126 Downloads
Chia-Hui Lu and Yu Pang
Audit fee pressure and audit risk: evidence from the financial crisis of 2008 pp. 127-144 Downloads
Catherine Heyjung Sonu, Hyejin Ahn and Ahrum Choi
Ex-post examination of mergers: effects on retail prices pp. 145-162 Downloads
Koki Arai
Product market competition on the effectiveness of internal control pp. 163-182 Downloads
Seon Mi Kim and Yura Kim
Bank connections and corporate risk-taking: evidence from China pp. 183-194 Downloads
Shengbao Zhai, Lu Xie and Sheng Zhang
How does human resource investment in internal control affect audit reporting lag? pp. 195-215 Downloads
Il-Hang Shin, Ho-Young Lee, Hyun-Ah Lee and Myungsoo Son
Pension accruals and share prices: evidence from the amortization costs of transition amounts pp. 216-231 Downloads
Takafumi Sasaki
Credibility of voluntary disclosure in financial firms pp. 232-247 Downloads
Shirley J. Ho

Volume 23, issue 4, 2016

Editorial Board pp. (ebi)-(ebi) Downloads
The Editors
Perk consumption as a suboptimal outcome under pay regulations pp. 373-399 Downloads
Donghua Chen, Oliver Zhen Li and Shangkun Liang
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea pp. 400-431 Downloads
Eunho Cho and Sungbin Chun
The impact of ESG disclosures and institutional ownership on market information asymmetry pp. 432-448 Downloads
Renard Y. J. Siew, Maria C. A. Balatbat and David G. Carmichael
Managerial ability and tax avoidance: evidence from Korea pp. 449-477 Downloads
Joonho Park, Chang Youl Ko, Hoon Jung and Yong-Seok Lee
Economic growth and savings in Saudi Arabia: empirical evidence from cointegration and causality analysis pp. 478-495 Downloads
Jamel Jouini

Volume 23, issue 3, 2016

Introduction pp. 253-255 Downloads
Toshihiro Matsumura
Payoff interdependence and the multi-store paradox pp. 256-267 Downloads
Kosuke Hirose and Toshihiro Matsumura
Discriminatory vs. uniform tariffs with international technology licensing pp. 268-277 Downloads
Ray-Yun Chang, Hong Hwang and Cheng-Hau Peng
Technology licensing with asymmetric absorptive capacity pp. 278-290 Downloads
Chih-Wei Chang, Yan-Shu Lin and Ming-Fang Tsai
Intellectual property rights, international licensing and foreign direct investment pp. 291-305 Downloads
Kuang-Cheng Andy Wang, Yi-Jie Wang and Wen-Jung Liang
Sequential mergers under general symmetric product differentiation with four firms pp. 306-326 Downloads
Takeshi Ebina and Daisuke Shimizu
Infinite horizon oligopoly with asynchronous moves: Cournot-Bertrand reversal pp. 327-341 Downloads
Dan Sasaki
Taxation on a mixed oligopoly in the presence of foreign ownership pp. 342-355 Downloads
Chia-Chi Wang and Jiunn-Rong Chiou
Ownership, trade, and productivity in Vietnam’s manufacturing firms pp. 356-371 Downloads
Chia-Hui Huang and Chih-Hai Yang

Volume 23, issue 2, 2016

CEO option compensation and systemic risk in the banking industry pp. 131-160 Downloads
Jeong-Bon Kim, Li Li, Mary L. Z. Ma and Frank Song
Factors inhibiting Japanese firms from zero leverage: financial constraints and bank relationships pp. 161-176 Downloads
Shigeo Takami
Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences? pp. 177-199 Downloads
Der-Fen Huang and Ming-Lei Chang
Changes in the value implications of compensation costs throughout the economic cycle: an examination of high-tech versus low-tech industries pp. 200-223 Downloads
Ilanit Gavious, Yaron Lahav and Meir Russ
Related-party transactions and financial statement comparability: evidence from South Korea pp. 224-252 Downloads
Myung-Gun Lee, Minjung Kang, Ho-Young Lee and Jong Chool Park

Volume 23, issue 1, 2016

National culture and firm investment efficiency: international evidence pp. 1-21 Downloads
Min Zhang, Wen Zhang and Sheng Zhang
IFRS adoption and financial statement readability: Korean evidence pp. 22-42 Downloads
Min-ho Jang and Joon-hwa Rho
Product market competition and firms’ narrative disclosures: evidence from risk factor disclosures pp. 43-74 Downloads
Ju-Chun Yen, Shu-Hsing Li and Kuo-Tay Chen
Changes in chaebol firms’ overinvestment after the Asian financial crisis: a long-term perspective pp. 75-111 Downloads
Jaimin Goh, Wonwook Choi and Jungeun Cho
Exchange rate uncertainty and FDI inflows: the case of Turkey pp. 112-129 Downloads
Burçak Polat and Cem Payaslıoğlu
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