Asian Review of Accounting: Volume 12 Issue 1

The timeliness of quarterly financial reports of companies in Malaysia

Ku Nor Izah Ku Ismail, Roy Chandler

This study examines the timeliness of quarterly financial reports published by companies listed on the Kuala Lumpur Stock Exchange (KLSE). In addition, this study extends prior…

Performance evaluation of Australia's major banks

Chien‐Ta (Bruce) Ho

The aim of this paper is to use a new approach of performance evaluation, grey relation analysis (GRA), which is a concept borrowed from the study of industry and is increasingly…

Board control, performance and CEO compensation in Taiwan

Ying‐Fen Lin

Agency theory starts with the assumption that people act in their own self‐interest, and holds that under normal conditions, the goals, interests, and risks of two actors…

The moral reasoning abilities of Australian and Malaysian accounting students: A comparative analysis

Steven Dellaportas

If national culture is a significant determinant of ethical attitudes, it is not unreasonable to expect ethical decision‐making to be influenced by one's culture. However…

The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance

Vincent K. Chong, Gary S. Monroe, Geoffrey N. Soutar

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey questionnaire were…