Asian Review of Accounting
Issue(s) available: 91 – From Volume: 1 Issue: 1, to Volume: 33 Issue: 1

What causes investors’ misevaluation of M&A performance? Survey evidence from Japan
Yoshiaki AmanoMotivated by literature suggesting that investors often misevaluate the effects of mergers and acquisitions (M&A), this study examines the relationship between investors' usage of…
Does the corporate governance index matter for company zombification?
Rayenda Khresna Brahmana, Doddy SetiawanThis study investigates how the quality of corporate governance practices reduces the likelihood of firms becoming Zombie companies. By developing a Corporate Governance Index…
Share lockup expiration of major shareholder, tone management and share pledges: empirical evidence from China
Jingyi Guan, Xueying Wen, Eping LiuThe major shareholders may try to manipulate the stock price for tunneling after share lockup expiration, but the earlier studies focus on earnings management and do not consider…
Corporate culture and discontinued operations
Li SunWe investigate the relation between corporate culture and the likelihood of discontinuing business operations.
What factors influence the individual’s behavior in engaging in income tax evasion? An investigation using SEM and fsQCA
Jitender Kumar, Garima Rani, Manju Rani, Vinki RaniThe substantial rise in tax evasion raises concerns about its adverse impact on the tax system’s integrity. This article aims to empirically investigate the factors affecting…
Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets
Faisal Khan, Sharif Ullah Jan, Hafiz Muhammad Zia-ul-haqThe current research investigates how the adoption of Artificial Intelligence (AI)—a set of technologies designed to enhance decision-making and automate processes—impacts…
Local mutual funds, corporate community investment and shareholder value
Hyoseok (David) Hwang, Hyun Gon Kim, Jung Yeun (June) KimThis paper shows that local mutual funds lead firms to engage in corporate social activities locally – corporate community investment (CCI).
How do auditors price financial secrecy culture? An international study
Xuan Sean Sun, Muhammad Nurul Houqe, Md. Borhan Uddin Bhuiyan, Mahbub ZamanThis research examines the influence of financial secrecy culture on audit fees. Additionally, we investigate the potential moderating effect of adopting International Financial…
The impact of IFRS 15 on revenue and earnings quality: evidence from China
Jerry ChenThis study examines the impact of the International Financial Reporting Standard (IFRS) 15 on revenue and earnings quality in China.
Financial statement comparability and cash holding: moderated by ESG performance in Indonesia
Tessa Vanina Soetanto, Dian AgustiaThe paper examines the impact of financial statement comparability on cash holding moderated by Environmental Social Governance (ESG) performance.
Horizon problem and capital expenditures: evidence from the public sector in Indonesia
Fuad Rakhman, Ainun Na'im, Shahrokh SaudagaranThis study investigates whether horizon problems affect the allocation of capital budgets and their implementation in a government setting.
Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine
Suhaib Al-Khazaleh, Nemer Badwan, Ihab Qubbaj, Mohammad AlmashaqbehIn light of the complex risk and transparency regulations, this paper investigates the factors influencing the level of risk management disclosure by insurance firms in Jordan and…
Board characteristics and profitability in sharia-compliant and non-sharia-compliant firms: beyond mere ceremony?
Muhammad Taufik, Gun Gun BudiarsyahThis study compares the profitability of sharia-compliant firms (SCFs) and non-sharia-compliant firms (NSCFs) and explores the causal links among board of directors (BODs…
The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence
Eric Owusu Boahen, Emmanuel Constantine MamatzakisThere are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social…
Corporate governance, firm risk and firm performance: the moderating role of group affiliation
Ratish Kumar Jha, Niva Kalita, Reshma Kumari TiwariThe purpose of this study is to determine the moderating effect of group affiliation (GA) while examining the relationship of corporate governance (CG) with firm performance (FP…
The impact of customer concentration on the provision of reverse trade credit
Yuhan Li, Mengjie ZhangThe purpose of this study is to investigate the impact of customer concentration on the provision of reverse trade credit at the firm level.
A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms
Malik Abu Afifa, Isam Saleh, Rahaf Abu Al-NadiThe purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) quality in the Jordanian market, a developing market…
Financial structure and innovation: firm-level evidence from Africa
Misraku Molla Ayalew, Joseph H. ZhangThe purpose of this paper is to examine the effect of the financial structure on innovation.
ISSN:
1321-7348e-ISSN:
1758-8863ISSN-L:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou