Asian Review of Accounting: Volume 20 Issue 1


Table of contents

The impact of a computerised consolidation accounting package (CCAP) on student performance

Sutharson Kanapathippillai, Ahamed Shamlee Hasheem, Steven Dellaportas

The purpose of this paper is to investigate the association between the use of a computerised learning tool (specifically designed to teach consolidation accounting) and…


Style of information usage and use of accounting information: a Malaysian study

Nor Azrina bt Mohd Yusof @ Ghani, Wee Shu Hui, Ibrahim Kamal Abdul Rahman, Normah Omar Shah Alam, Michael S.C. Tse

Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries…


Ethnicity and accounting conservatism: Malaysian evidence

Rahimah Mohamed Yunos, Zubaidah Ismail, Malcolm Smith

The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism.


The value relevance of consolidated financial statements in an emerging market: The case of India

Padmini Srinivasan, M.S. Narasimhan

India is one of the few countries where companies are required to give both consolidated financial statements (CFS) as well as parent‐only financial statements. While…


Chinese auditors’ views about independence and employer values

Ying Han Fan, Gordon Woodbine, Glennda Scully

The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship…

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  • Prof. Haiyan Zhou