Asian Review of Accounting: Volume 12 Issue 2

Audit fee premiums from brand name, industry specialization and industry leadership: A study of the post Big 6 merger in Malaysia

Mohd Mohid Rahmat, Takiah Mohd Iskandar

This study examines audit fee premiums from brand name, industry specialization, and industry leadership after the merger of two Big 6 audit firms, creating the Big 5 in 1998 in…

Methods used by Thai and Malaysian security analysts to appraise ordinary shares

Brahim Saadouni, Jon Simon

The main objective of the paper is to examine and evaluate how security analysts in Thailand and Malaysia appraise ordinary shares and what sources of information they use. A…

Modelling PN4 classification among Malaysian listed companies

Malcolm Smith, Syahrul Ahmar Ahmad, Ahmad Shameer Mohamed

Prior studies have demonstrated that simple linear discriminant models can be highly successful in identifying financially distressed companies, and therefore useful in predicting…

The learning organisation concept and its adaptation to teaching in an undergraduate accounting unit

Christopher N. Searchfield

This paper explores the effects of the adaptation of the learning organisation (LO) concept to teaching in a university setting. The literature in accounting education calls for a…

Cricket and the capital market: Winning does not matter but losing hurts

R. Srinivasan

There is increasing evidence of the inadequacy of ‘rational’ explanations of asset pricing. It has been established empirically that mood, induced by such natural phenomena as…