Asian Review of Accounting: Volume 16 Issue 2


Table of contents

Has the management of infrastructure assets (IAs) improved with the use of the accrual method in local government?

Allan Molland, Robert Clift

The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are recording and reporting infrastructure assets (IAs) with their…


Stock prices and accounting information: evidence from Malaysia

Scott Pirie, Malcolm Smith

As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been…


Accounting conservatism in Greater China: the influence of institutions and incentives

Fan‐Hua (Alex) Kung, Chih‐Wen Ting, Kieran James

The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's…


Supporting generic skills development in accounting through the simulation of unstructured case studies using video

Jeffrey Faux

Apprehension often accompanies the use of unstructured cases from the perspective of teachers and students. To assist in allaying concerns an instructional video that…


Auditors' perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model

Philip Law

Though assurance services framework has been defined in the Auditing Standards, the understandability of the concept of reasonable assurance are varied by different…

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Emerald Publishing Limited

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  • Prof. Haiyan Zhou