Asian Review of Accounting
Issue(s) available: 68 – From Volume: 1 Issue: 1, to Volume: 28 Issue: 2
Category:
Accounting and Finance
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Issue 1 1994
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Issue 1 1992
Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards
Nen-Chen (Richard) HwangThis paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences…
Financial reporting quality, audit fees and risk committees
Md. Borhan Uddin Bhuiyan, Ummya Salma, Jamal Roudaki, Siata TaviteThe purpose of this paper is to examine the association between the existence of a risk committee (RC) in a firm and financial reporting quality. We also investigate…
Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors
Wing Him Yeung, Camillo LentoThe purpose of this paper is to investigate the relationship between corporate governance and earnings opacity in China.
Earnings persistence, institutional investors monitoring and types of political connections
Chwee Ming Tee, Puspavathy RasiahThe purpose of this study is to examine whether institutional investors monitoring attenuate (exacerbate) weaker earnings persistence in politically connected firms…
Accrual mispricing in the era of corporate governance reforms
Lan SunThis study is primarily motivated by the increasing concern of the academic, practitioners, regulators and standard setters regarding the quality of earnings and financial…
Sales order backlog and corporate cash holdings
Kailing Deng, Linda Nichols, Li SunWe examine the impact of sales order backlog (an important leading performance indicator) on corporate cash holdings and the role of corporate governance in the relation…
Impacts of activity-based costing on organizational performance: evidence from Thailand
Witchulada Vetchagool, Marcjanna M. Augustyn, Mike TaylesTo extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely…
The effect of financial constraints on innovation in developing countries: Evidence from 11 African countries
Misraku Molla Ayalew, Zhang XianzhiThe purpose of this paper is to investigate the effect of financial constraints on innovation in developing countries. It also examines how the effect of financial…
Generic skills in accounting education in Saudi Arabia: students’ perceptions
Mohammed Ali Al Mallak, Lin Mei Tan, Fawzi LaswadThe purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their…
Auditors’ response to readability of financial statement notes
Mahdi Salehi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian, Seyed Hamed FahimifardThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going…
A retrospective overview of the Asian Review of Accounting during 1992–2019
Satish Kumar, Riya Sureka, Nitesh PandeyAsian Review of Accounting (ARA), a leading journal in the field of accounting, completed its 29 years of active publishing in the year 2019. The primary objective of this…
ISSN:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditor:
- Prof. Haiyan Zhou
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