Asian Review of Accounting: Volume 13 Issue 2


Table of contents

The adoption and implementation of activity‐based costing in Thailand

Wiriya Chongruksut, Albie Brooks

While a number of studies relating to activity‐based costing (ABC) have been conducted, relatively few have been conducted in the South East Asia region. This paper…


Audit, accountability and an auditor's ethical dilemma: A case study of HIH Insurance

Tina Mak, Kathie Cooper, Hemant Deo, Warwick Funnell

The auditing profession has been an important feature of industrialized economies for many years. The manner in which the auditing profession is regulated in the insurance…


Corporate governance statement disclosure of Malaysian banks and the role of Islam

Salleh Hassan, Theo Christopher

The objective of this study is to undertake a qualitative study to examine the influence of religion, specifically Islam, on corporate governance statement disclosure in…


Better understanding research performance

Greg Tower, Rashid Desai, Bob Carson, Siew Cheng

A positivist empirical study approach is employed using descriptive statistics and inferential statistics based on survey, website and archival data. The study measures…

Scholarly journal output: A regional perspective

Victoria Wise, Colleen Fisher

This paper presents the findings of an investigation designed to reveal the destination of the refereed journal research output of accounting and finance faculty members…

Cover of Asian Review of Accounting



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Prof. Haiyan Zhou