Asian Review of Accounting: Volume 17 Issue 3


Table of contents

Making the mainstream: An analysis of the scholarly literature on accounting in China, 1999‐2008

Jayne Bisman, Weini Liao

The purpose of this paper is to present the results of an analysis of 137 articles concerning accounting in the People's Republic of China (PRC) published in 25 of the…


Special treatment regulation in China: potential unintended consequences

Wendy Green, Robert Czernkowski, Yi Wang

The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the…


Cost‐system functionality and the performance of the Malaysian palm oil industry

Soon‐Yau Foong, Neilson Anak Teruki

The purpose of this paper is to investigate the relationship between cost‐system functionality and the performance of oil‐palm enterprises in Malaysia, as well as whether…


Corporate environmental reporting through the lens of semiotics

Haslinda Yusoff, Glen Lehman

The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia and Australia from an alternative perspective, i.e. through semiotics.


The impact of customer‐related strategies on shareholder value: evidence from Taiwan

Malcolm Smith, Chen Chang

Much empirical evidence is in conflict with the expectations of the service‐profit chain which suggests that increases in customer satisfaction will increase customer…

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  • Prof. Haiyan Zhou