Asian Review of Accounting: Volume 24 Issue 3

Global convergence of accounting education: An exploratory study of the perceptions of accounting academics in Australia and Japan

Satoshi Sugahara, Kim Watty

The purpose of this paper is to investigate the overall perceptions of accounting academics from Japan and Australia about global convergence of accounting education; and their…

Privatization, tunneling, and tax avoidance in Chinese SOEs

Tanya Y.H. Tang

The purpose of this paper is to investigate the effect of ownership structure arising from China’s unique privatization process on listed firms’ tunneling activities and their…

Mandatory management forecasts, forecast revisions, and abnormal accruals

Akihiro Yamada

Current systems of regulation in Japan require that listed firms disclose earnings forecasts for the coming fiscal year. The Japanese Business Federation is contesting this…

Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives

Abdul Haris Muhammadi, Zahir Ahmed, Ahsan Habib

The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores…

IFRS adoption and auditing: a review

Hichem Khlif, Imen Achek

The purpose of this paper is to review the empirical research literature dealing with International Financial Reporting Standards (IFRS) and auditing. The authors identify four…

Judgments of auditors on “principles” versus “guidance” in lease accounting standard: Evidence from Japan

Noriyuki Tsunogaya, Satoshi Sugahara, Parmod Chand

The purpose of this paper is to examine the effects of a principles-based accounting standard with guidance (principles-with-guidance approach), stringency (conservativeness) of…