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Asia-Pacific Journal of Accounting & Economics

2010 - 2018

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

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Volume 25, issue 3-4, 2018

Management characteristics and corporate investment efficiency pp. 295-312 Downloads
Shu-Miao Lai and Chih-Liang Liu
Earnings management by controlling shareholders who plan for stock gifts: Korean evidence pp. 313-329 Downloads
Su Jeong Lee, Sung Ook Park and Woon-Oh Jung
Capital market internationalization and equity financing costs: firm-level evidence from China pp. 330-351 Downloads
Zhongzhao Wang, Quanxi Liang and Wen Yang
How does corporate social responsibility change capital structure? pp. 352-387 Downloads
Shenggang Yang, Feiying He, Qi Zhu and Shihao Li
Exchange rate prediction using monetary policy rules in Taiwan pp. 388-403 Downloads
Ming-Jen Chang and Chih-Chung Chien
Extensive and intensive margins of exports: the case of the Philippines pp. 404-418 Downloads
Diana B. Adelan and Makoto Kakinaka
The five-day workweek system and investor inattention pp. 419-432 Downloads
Tae Wook Kim and Dainn Wie
Eco-technology licensing by a foreign innovator and privatization policy in a polluting mixed duopoly pp. 433-448 Downloads
Seung-Leul Kim, Sang-Ho Lee and Toshihiro Matsumura
The effects of review form and task complexity on auditor performance pp. 449-462 Downloads
Rong-Ruey Duh, Li-Chun Kuo and Jia-Ciou Yan
Executive pension, default risk, and earnings management pp. 463-480 Downloads
Byungjin Kwak and Kyoungwon Mo
Top management team demography, investor sentiment, and the investment levels of listed companies pp. 481-495 Downloads
Zhaohui Zhu, Xiaoyan Song and WenSheng Huang
Profitability news or valuation news? A diagnostic analysis on the different news components in conditional conservatism pp. 496-513 Downloads
Shengmin Hung and Zheng Qiao

Volume 25, issue 1-2, 2018

Do Big 4 firms benefit or suffer losses when another Big 4 firm fails to detect fraud? pp. 1-20 Downloads
Karim Jamal, Qiliang Liu and Le Luo
Do auditors care about real earnings management in their audit fee decisions? pp. 21-41 Downloads
Ahrum Choi, Byungcherl Charlie Sohn and Desmond Yuen
Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul pp. 42-56 Downloads
Nida Türegün
Perverse market rewards for meeting or beating earnings expectations pp. 57-74 Downloads
Mitchell Oler, Terence J. Pitre and Chang Joon Song
Applying an ontology-augmenting XBRL model to accounting information system for business integration pp. 75-97 Downloads
Li Bai, Peter Koveos and Min Liu
Did international production/distribution networks mitigate the effect of the global financial crisis? Evidence from Taiwan machinery industry pp. 98-112 Downloads
Chin-Ho Lin
Experimental tests of the salience theory: disaggregated income statements under two economic states pp. 113-127 Downloads
Yao Guo and Jianan Zhou
The impacts of accrual-based and real earnings management on executive compensation: evidence from Chinese public firms in the private sector pp. 128-144 Downloads
Fangzhao Zhou, Lei Wang, Zenan Zhang and Yunbi An
Is there an inverted U-shaped curve? Empirical analysis of the Environmental Kuznets Curve in Singapore pp. 145-162 Downloads
Manuel Zambrano-Monserrate, Christopher Carvajal-Lara and Roberto Urgiles-Sanchez
Environment and economy in the modern agricultural development pp. 163-176 Downloads
Xiaochun Li and Yunyun Wu
Does access to capital affect cost stickiness? Evidence from China pp. 177-198 Downloads
Shijun Cheng, Wei Jiang and Yeqin Zeng
Directors’ and officers’ liability insurance and the trade-off between real and accrual-based earnings management pp. 199-217 Downloads
Che-Chia Chang and Chia-Wei Chen
Is the asymmetric cost behavior affected by competition factors? pp. 218-234 Downloads
Joonhei Cheung, Hyunpyo Kim, Seungjun Kim and Rong Huang
Does market risk predict credit risk? An analysis of firm risk sensitivity, evidence from South Korea pp. 235-252 Downloads
Hyoung-joo Lim and Dafydd Mali
Perceived audit quality, state ownership, and stock price delay: evidence from China pp. 253-275 Downloads
Jun Chen, Wang Dong, Shuo Li and Yu (Tony) Zhang
Accrual reversals and audit fees: the role of abnormal audit fees pp. 276-294 Downloads
Fang-Chi Lin, Yu-Cheng Lin and Chieh-Shuo Chen

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 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
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