Asian Review of Accounting
Issue(s) available: 80 – From Volume: 1 Issue: 1, to Volume: 30 Issue: 5
An analysis of the meta-analysis of board characteristics and demand for audit quality
Zhifeng YangThe purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development.
Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey
Bijoy Rakshit, Samaresh BardhanThe primary purpose of this study is to investigate the effects of bank competition on SMEs' access to finance in selected Indian states. Using 9,281 firm-level…
The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context
Mouna Guedrib, Ghazi MarouaniThe purpose of this study is to examine the interactive impact of tax avoidance and tax risk on the firm value.
Political–economic instability and earnings management in an emerging market: the case of the 2016 Presidential Impeachment in Brazil
Douglas Andrade, Dante Viana, Vera Ponte, Sylvia DomingosThis study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.
An analysis of the positive effect of real earnings management on financial performance
Hyoung Joo Lim, Dafydd MaliREM models infer abnormal levels of cashflow from operations (AbCFO), selling, general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on the…
Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan
Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd. Ghani, Bilal AhmadThis qualitative inquiry sheds light on using management accounting systems to address economic sustainability concerns in small and medium enterprises (SMEs) of Pakistan…
Unionization and employee welfare: a theoretical investigation using earnings management
Guoyu Lin, Anna Bergman Brown, Eric Lin, Chunhao XuUnionization is generally thought to improve employee welfare through higher compensation and benefits. However, managers of unionized firms have incentives to manage…
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan
Esraa Esam Alharasis, Maria Prokofieva, Colin ClarkThis paper investigates the application of the product differentiation and shared efficiency approaches to understand the impact of the auditor industry specialisation…
Financial reporting, debt covenants and convertible debts
Chee Kwong LauThis study proposes an alternative perspective on why firms issue convertible debt, to supplement the largely theoretical motives identified in the existing literature. It…
Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective
Mahmood Ahmed Momin, Zahir Uddin Ahmed, Renhe LiuThe purpose of this research is to investigate the use of visuals in communicating symbolic sustainability information by the New Zealand Stock Exchange (NZX) listed…
Local government turnover and capital structure: evidence from China
Shangkun Liang, Fu Xin, Junli Yu, Gang ZhaoThe political influence on the determinants of capital structure has been under-researched for a long time. Taking the turnover of secretary of municipal committee as a…
Are sustainable firms more profitable during COVID-19? Recent global evidence of firms in developed and emerging economies
Jing Lu, Shahid KhanThis paper investigates whether sustainability performance (SP) protects financial performance (FP) for firms in both developed and emerging economies during the…
Auditors' response to regulators during COVID-19: disclosures of key audit matters
Elizabeth Rainsbury, Saman Bandara, Ahesha PereraNew Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit…
Board characteristics and demand for audit quality: a meta-analysis
Deepali Kalia, Debarati Basu, Sayantan KunduThe study explores extant knowledge on the nature of the relationship between internal and external corporate governance mechanisms, particularly board characteristics and…
Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions
Bernd Engelmann, Thi Thanh Lam NguyenThis article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions…
Information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China
Gang Zhao, Xin Yu, Kailun NiThe findings suggest that reducing information processing costs as a result of better transportation is an important ingredient in promoting the pricing of firm-specific…
Ownership concentration and accounting information consistency—evidence from Chinese listed companies
Shaojun Fan, Juan Chen, Hong HanThe authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and…
Perceived internationalization of accounting education: the case of Vietnam
Tra My Nguyen, Duc Phan, Greeni MaheshwariThe authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in…
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou
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