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 24, issue 3-4, 2017

Corrigendum pp. (i)-(i)

The Editors

The association between human resource investment by audit firms and their audit quality pp. 249-271

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

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

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

Shuangyan Li, Genfu Feng and Guangjun Cao

Market reactions to unexpected relative earnings performance pp. 339-357

Yen-Jung Lee

Deferred taxes and cost of debt: evidence from Japan pp. 358-376

Yumi Inamura and Shin'ya Okuda

Decomposing exchange rates of Asia into financial and real factors pp. 377-386

Dongchul Cho and Kyuesook Han

The effects of bank privatization on performance and prudential behavior in China: does state ownership matter? pp. 387-406

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

Robert James Parker, Mai Dao, Hua-Wei Huang and Yun-Chia Yan

Audit committee accounting expertise, CEO power, and audit pricing pp. 421-439

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

Baolei Qi, Rong Yang and Gaoliang Tian

Expanding distribution channels pp. 464-484

Noriaki Matsushima

Network externalities and tariff structure pp. 485-496

Wei Yu and Leonard Wang

Volume 24, issue 1-2, 2017

Who benefits from political connections? Minority investors or controlling shareholders pp. 1-22

Lihong Wang and Philip T. Lin

Individualist-collectivist culture, ownership concentration and earnings quality pp. 23-42

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

Sung Hwan Jung

Does stronger intellectual property rights protection matter in developing local R&D outsourcing strategy? pp. 68-82

Wen-Bin Chuang, To-Han Chang and Hui-lin Lin

The optimal tariff structure and foreign penetration pp. 83-94

Susumu Cato

The effects of globalization on regional inequality in a model of semi-endogenous growth and footloose capital pp. 95-105

Katsufumi Fukuda

An anatomy of China’s eco-efficiency gains: the role of FDI pp. 106-126

Chia-Hui Lu and Yu Pang

Audit fee pressure and audit risk: evidence from the financial crisis of 2008 pp. 127-144

Catherine Heyjung Sonu, Hyejin Ahn and Ahrum Choi

Ex-post examination of mergers: effects on retail prices pp. 145-162

Koki Arai

Product market competition on the effectiveness of internal control pp. 163-182

Seon Mi Kim and Yura Kim

Bank connections and corporate risk-taking: evidence from China pp. 183-194

Shengbao Zhai, Lu Xie and Sheng Zhang

How does human resource investment in internal control affect audit reporting lag? pp. 195-215

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

Takafumi Sasaki

Credibility of voluntary disclosure in financial firms pp. 232-247

Shirley Ho

Volume 23, issue 4, 2016

Editorial Board pp. (ebi)-(ebi)

The Editors

Perk consumption as a suboptimal outcome under pay regulations pp. 373-399

Donghua Chen, Oliver Zhen Li and Shangkun Liang

Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea pp. 400-431

Eunho Cho and Sungbin Chun

The impact of ESG disclosures and institutional ownership on market information asymmetry pp. 432-448

Renard Y. J. Siew, Maria C. A. Balatbat and David G. Carmichael

Managerial ability and tax avoidance: evidence from Korea pp. 449-477

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

Jamel Jouini

Volume 23, issue 3, 2016

Introduction pp. 253-255

Toshihiro Matsumura

Payoff interdependence and the multi-store paradox pp. 256-267

Kosuke Hirose and Toshihiro Matsumura

Discriminatory vs. uniform tariffs with international technology licensing pp. 268-277

Ray-Yun Chang, Hong Hwang and Cheng-Hau Peng

Technology licensing with asymmetric absorptive capacity pp. 278-290

Chih-Wei Chang, Yan-Shu Lin and Ming-Fang Tsai

Intellectual property rights, international licensing and foreign direct investment pp. 291-305

Kuang-Cheng Andy Wang, Yi-Jie Wang and Wen-Jung Liang

Sequential mergers under general symmetric product differentiation with four firms pp. 306-326

Takeshi Ebina and Daisuke Shimizu

Infinite horizon oligopoly with asynchronous moves: Cournot-Bertrand reversal pp. 327-341

Dan Sasaki

Taxation on a mixed oligopoly in the presence of foreign ownership pp. 342-355

Chia-Chi Wang and Jiunn-Rong Chiou

Ownership, trade, and productivity in Vietnam’s manufacturing firms pp. 356-371

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

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

Shigeo Takami

Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences? pp. 177-199

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

Ilanit Gavious, Yaron Lahav and Meir Russ

Related-party transactions and financial statement comparability: evidence from South Korea pp. 224-252

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

Min Zhang, Wen Zhang and Sheng Zhang

IFRS adoption and financial statement readability: Korean evidence pp. 22-42

Min-ho Jang and Joon-hwa Rho

Product market competition and firms’ narrative disclosures: evidence from risk factor disclosures pp. 43-74

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

Jaimin Goh, Wonwook Choi and Jungeun Cho

Exchange rate uncertainty and FDI inflows: the case of Turkey pp. 112-129

Burçak Polat and Cem Payaslıoğlu