Asian Review of Accounting: Volume 15 Issue 2

Approaches to learning accounting: a cross‐cultural study

John Donald, Beverley Jackling

The purpose of this study is to examine the relationship between the cultural background of students and their learning approaches in a first year undergraduate accounting program.

Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence

Malcolm Smith, Noorlaila Ghazali, Siti Fatimah Noor Minhad

The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.

Audit committee characteristics and earnings management: evidence from Malaysia

Norman Mohd Saleh, Takiah Mohd Iskandar, Mohd Mohid Rahmat

Conflicts between managers and outside auditors may exist in choosing alternative accounting procedures. Since auditors are appointed by the firm, they are subject to dismissal if…

Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies

Evangeline Elijido‐Ten

Stakeholder theory has been used extensively as it offers a way to address the changing demands in a dynamic business environment. This study aims to use stakeholder theory to…

Environmental disclosure and performance reporting in Malaysia

Malcolm Smith, Khadijah Yahya, Ahmad Marzuki Amiruddin

The purpose of this paper is to examine the extent to which the environmental disclosures in annual reports of companies listed on the Kuala Lumpur Stock Exchange are associated…