Asian Review of Accounting: Volume 18 Issue 3


Table of contents

Income tax liability for large corporations in China: 1998‐2007

Tao Zeng

The purpose of this paper is to examine long‐term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated…


Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia

Rex Marshall, Malcolm Smith, Robert Armstrong

The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the…


FRS36 and post‐transition compliance quality among Singapore firms

Tyrone M. Carlin, Nigel Finch, Khairil Faizal Khairi

The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International…

Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures

M. Akhtaruddin, Hasnah Haron

The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non‐executive…


Improving customer outcomes through the implementation of customer relationship management: Evidence from Taiwan

Malcolm Smith, Chen Chang

Owing to the sharp refocus among Taiwanese companies away from a product‐centric approach towards a customer‐centric approach, many companies have invested heavily in…

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  • Prof. Haiyan Zhou