Asia-Pacific Journal of Accounting & Economics

2008 - 2025

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

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Volume 26, issue 6, 2019

Earnings management of Chinese central state-owned enterprises – the effects of state level incentives pp. 643-658

Hong Fan and Xiaofei Song

The consequences of private relationship between audit partners and their clients pp. 659-683

Hanwen Chen, Qiliang Liu, Le Luo and Tomo Suzuki

The emergence of second-tier auditors in China: analysis of audit fee premium and audit quality pp. 684-708

Noel W. Leung, Julia Junxia Liu and Brossa Wong

The nature and implications of acquisition goodwill pp. 709-730

Nir Yehuda, Linda Vincent and Thomas Lys

The openness of China’s insurance industry and the efficiency of domestic vs. foreign life insurers pp. 731-746

Wenlong Bian and Xiangnan Wang

Intellectual property protection and creative enterprises’ investment efficiency: alleviating financing constraints or inhibiting agency problem? pp. 747-766

Shaner Chu and Changchun Gao

Volume 26, issue 5, 2019

The information content of management sales forecasts pp. 511-531

Panagiotis I. Chronopoulos and Georgia Siougle

Managerial ability and stock price crash risk pp. 532-554

Huijie Cui, Chong Chen, Yanan Zhang and Xiji Zhu

Audit risk and articulation errors from different cash flow disclosures: evidence from China pp. 555-576

Yi Si, Meimanage Fonseka, Gao-liang Tian and Hua Feng

Dynamic impact of interest rate volatility and spillover effect of the U.S. interest rate on banking sector development of Turkey: empirical evidence from cointegration and causality analysis pp. 577-588

Hamed Ahmad Almahadin and Gulcay Tuna

Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries pp. 589-608

Tai-Hsin Huang, Bao-Guang Chang and Chun-Yi Kuo

Rural dual economics, subsidy policy and the income inequality between skilled and unskilled workers pp. 609-621

Zheyu Dong and Xiaochun Li

Internal control and corporate innovation: evidence from China pp. 622-642

Ping Li, Wei Shu, Qingquan Tang and Ying Zheng

Volume 26, issue 4, 2019

The economic effects of IFRS adoption in Korea pp. 321-361

Soo Young Kwon, Kyunga Na and Jongil Park

Solving the tax evasion problem by co-opting the public: the Korean cash receipts system pp. 362-381

Namryoung Lee and Charles Swenson

Do Chinese listed firms actively alter the design of pay–performance sensitivity following financial restatement? pp. 382-408

Chen Ma, Bin Li and Nanyan Dong

Religious social norms and CSR deficiency disclosure pp. 409-433

Yufang Jin, Haina Shi and Xin Zhang

The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea pp. 434-456

Hyun-Ah Lee

Accounting analyses of momentum and contrarian strategies in emerging markets pp. 457-477

Matthias Nnadi and Sailesh Tanna

Validity of F-H hypothesis in small isolated island economy: an application of the combined cointegration approach pp. 478-488

Turgut Türsoy and Faisal Faisal

The effect of accounting information quality and competition on investment inefficiency: evidence from Korea pp. 489-510

Sang-Min Cho and Sun-A Kang

Volume 26, issue 3, 2019

Classification shifting within non-recurring items pp. 185-206

Masako Darrough, Yong Gyu Lee and Hyung Il Oh

Taxing mobile capital in free trade zones to the detriment of workers pp. 207-222

Glenn Jenkins and Chun-Yan Kuo

Assessing investors’ earnings expectations: the contextual usefulness of composite forecasts pp. 223-240

May H. Lo, Wenjuan Xie and Le (Emily) Xu

Peer pressure, CSR spending, and long-term financial performance pp. 241-260

Mahfuja Malik, Md Al Mamun and Abu Amin

Audit partner’s length of audit experience and audit quality: evidence from Korea pp. 261-280

Catherine Heyjung Sonu, Ahrum Choi, Joonil Lee and Wonsuk Ha

Value relevance of customer equity beyond financial statements: evidence from mobile telecom industry pp. 281-300

Yong Bum Choi, Janghyuk Lee, Shijin Yoo and Yong Keun Yoo

Do local leads deliver contracting benefits? Evidence from emerging market syndicated loans pp. 301-319

Yaying Mary Chou Yeh, Wei-Ren Yao and Chen Lung Chin

Volume 26, issue 1-2, 2019

Corporate bond ratings, underwriters’ reputation and cost of bonds pp. 1-16

Chao Chen, Yang Zhao and Yu Zhao

Debt covenants and analysts’ information environment pp. 17-37

Chien-Ju Lu and Chao-Jung Chen

The fair value of investment property and stock price crash risk pp. 38-63

Audrey Wen-hsin Hsu and Grace Shu-Hsing Wu

IAS 41 and stock price informativeness pp. 64-89

Audrey Wen-hsin Hsu, Sophia Liu, Heibatollah Sami and TingHong Wan

Moderated mediation effects of corporate social responsibility performance on tax avoidance: evidence from China pp. 90-107

Chih-Wen Mao and Wen-Chieh Wu

A field study of the impact of changes to a net sales-based incentive plan and centralized inventory management pp. 108-123

Hsuan-Lien Chu, Yu-Lin Chen and Yan-Yi Chiou

The influences of internal and external factors in auditor choice: a literature study pp. 124-130

Alfiyatul Qomariyah

The role of companies’ codes of ethics in mitigating managers’ escalation behavior in the frame of agency theory pp. 131-149

Niluh Putu Dian Rosalina Handayani Narsa and Supriyadi

S1 accounting extension students: love of money, gender, ethical perception, and religiosity pp. 150-159

Yani Permatasari and Zumala Anis Surayya

Value-relevance of the regulatory non-GAAP adjustments in the Korean banking industry pp. 160-171

Hyo Jin Kim and Soon Suk Yoon

The dividend payout policy and R&D for loss firms: evidence from South Korea pp. 172-183

Hye-Jeong Nam

Volume 25, issue 3-4, 2018

Management characteristics and corporate investment efficiency pp. 295-312

Shu-Miao Lai and Chih-Liang Liu

Earnings management by controlling shareholders who plan for stock gifts: Korean evidence pp. 313-329

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

Zhongzhao Wang, Quanxi Liang and Wen Yang

How does corporate social responsibility change capital structure? pp. 352-387

Shenggang Yang, Feiying He, Qi Zhu and Shihao Li

Exchange rate prediction using monetary policy rules in Taiwan pp. 388-403

Ming-Jen Chang and Chih Chien

Extensive and intensive margins of exports: the case of the Philippines pp. 404-418

Diana B. Adelan and Makoto Kakinaka

The five-day workweek system and investor inattention pp. 419-432

Tae Wook Kim and Dainn Wie

Eco-technology licensing by a foreign innovator and privatization policy in a polluting mixed duopoly pp. 433-448

Seung-Leul Kim, Sang-Ho Lee and Toshihiro Matsumura

The effects of review form and task complexity on auditor performance pp. 449-462

Rong-Ruey Duh, Li-Chun Kuo and Jia-Ciou Yan

Executive pension, default risk, and earnings management pp. 463-480

Byungjin Kwak and Kyoungwon Mo

Top management team demography, investor sentiment, and the investment levels of listed companies pp. 481-495

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

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

Karim Jamal, Qiliang Liu and Le Luo

Do auditors care about real earnings management in their audit fee decisions? pp. 21-41

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

Nida Türegün

Perverse market rewards for meeting or beating earnings expectations pp. 57-74

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

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

Chin-Ho Lin

Experimental tests of the salience theory: disaggregated income statements under two economic states pp. 113-127

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

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

Manuel Zambrano-Monserrate, Christopher Carvajal-Lara and Roberto Urgiles-Sanchez

Environment and economy in the modern agricultural development pp. 163-176

Xiaochun Li and Yunyun Wu

Does access to capital affect cost stickiness? Evidence from China pp. 177-198

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

Che-Chia Chang and Chia-Wei Chen

Is the asymmetric cost behavior affected by competition factors? pp. 218-234

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

Hyoung-joo Lim and Dafydd Mali

Perceived audit quality, state ownership, and stock price delay: evidence from China pp. 253-275

Jun Chen, Wang Dong, Shuo Li and Yu (Tony) Zhang

Accrual reversals and audit fees: the role of abnormal audit fees pp. 276-294

Fang-Chi Lin, Yu-Cheng Lin and Chieh-Shuo Chen