Asian Review of Accounting
Issue(s) available: 86 – From Volume: 1 Issue: 1, to Volume: 32 Issue: 1
Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia
Li YaoThis paper aims to discuss Harymawan et al. (2023) and suggest a few areas for improvement.
Discussion of “the functional background of the compensation committee chair: the choice and weight of performance measures in CEO compensation”
Stephen GongNwaeze and Kalelkar (2023) examine the association between the functional background of the compensation committee chair (CC chair) and CEO compensation using S&P 500 firms from…
Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy
Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling, Chorng Yuan FungThis study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.
Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality
Takehide Ishiguro, Akihiro YamadaThis study investigates the relationship between foreign ownership, earnings quality and overinvestment in Japanese zombie firms.
Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance
Arief RijantoKnow your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…
Tone complexity and analyst forecast behaviors: evidence from earnings conference calls
Kyungeun Kwon, Mi Zhou, Tawei Wang, Xu Cheng, Zhilei QiaoBoth the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to…
A survey study of Iraqi auditors' adoption of blockchain technology
Rasha H. Majeed, Alaa A.D. TahaThis paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights…
The external organizational environment and its impact on strategic management accounting practices: an empirical investigation
Md. Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful AlamThis study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.
Navigating the capital investment through national governance in BRICS economies: the role of cash holdings
Umar Farooq, Ahmad A. Al-Naimi, Muhammad Irfanullah Arfeen, Mohammad Ahmad AlnaimatThe current analysis aims to explore the role of cash holdings in the nexus of national governance and capital investment (CIN).
Factors that affect the application of integrated report in listed companies in Vietnam
Anh Thi Kim Vu, Ngoc Thi Bui, Du Thi TranThis study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of…
Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia
Lemessa Bayissa GobenaThe aim of this study was to examine the moderating roles of the legitimate power and distributive justice of the tax authority on the effect of procedural justice on the…
The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity
Shilin Liu, Noor Adwa Sulaiman, Suhaily ShahimiUsing attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures…
The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data
Yamina Chouaibi, Rim Zouari-Hadiji, Sawssen KhlifiThe present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating…
A global review of the literature on and proxies of busy boards and audit committees
Yeut Hong ThamThis study comprehensively reviews the global literature on busy boards and audit committees.
Busy CEO and financial statement footnotes readability: evidence from Indonesia
Iman Harymawan, Melinda Cahyaning Ratri, Eka Sari AyuningtyasThis study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.
Renovation in environmental, social and governance (ESG) research: the application of machine learning
Abby Yaqing Zhang, Joseph H. ZhangEnvironmental, social and governance (ESG) factors have become increasingly important in investment decisions, leading to a surge in ESG investing and the rise of sustainable…
Changes in accounting estimates during the COVID-19 pandemic in the USA
Valerie Li, Yan LuoThe authors investigate how managers adapt their financial reporting and disclosure practices in response to the COVID-19 pandemic through changes in accounting estimates (CAEs).
The functional background of the compensation committee chair: the choice and weight of performance measures in CEO compensation
Rachana Kalelkar, Emeka NwaezeThe authors analyze the association between the functional background of the compensation committee chair and CEO compensation. The analysis is motivated by the continuing debate…
Energy hedging and annual report readability
Thomas Kim, Li SunUsing a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability.
Listing on environmental, social and governance index and financial distress: does the difference-in-differences matter?
Kuldeep SinghEnvironmental, social and governance (ESG) issues have become the cornerstone of investment decisions in firms today. With that, publicly traded ESG indices (like the BSE ESG 100…
Shrinking the capital costs and beta risk impediments through ESG: study of an emerging market
Santushti Gupta, Divya AggarwalThis study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of…
Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education
Arash Arianpoor, Elham Yazdanmehr, Majid Elahi ShirvanTo measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the…
Does top managers' tenure matter to management accounting system design?
Mohamed M.M. AhmedThis study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.
Firm's life cycle and cash flow classification: evidence from Indian firms
Kalyani Mulchandani, Ketan Mulchandani, Megha JainThe study examines the influence of a firm's life cycle on the cash flow classification of Indian firms.
Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study
Moh. RiskiyadiThis study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.
Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific
Firdaus Kurniawan, Hilma Tsani Amanati, Albertus Henri Listyanto Nugroho, Nandya Octanti PuspariniThis study investigates the impact of government and economic policy uncertainty (EPU) on companies' business operations, especially risk-taking tendencies and corporate financial…
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou