Asian Review of Accounting: Volume 25 Issue 1

The processes of accounting changes as emerging from public and fiscal reforms: An interpretive study

Nizar Mohammad Alsharari, Hoda Abougamos

The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its…

Effect of audit and compensation committee membership overlap on audit fees

Rachana Kalelkar

Recent studies document that approximately two-thirds of sample firms have at least one audit committee member serving on their compensation committee (Liao and Hsu, 2013). Prior…

Management of income statement variables to report small positive earnings numbers

B. Brian Lee, Haeyoung Shin, William Vetter, Dong Wuk Kim

Charting the earnings numbers reported by Korean firms produces a bell curve, but for a sharp discontinuity in the area surrounding zero. The purpose of this paper is to…

Effect of corporate governance characteristics on strategic management accounting in Thailand

Teerachai Arunruangsirilert, Supasith Chonglerttham

The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight…

The adoption and success of contemporary management accounting practices in the public sector

Nuraddeen Abubakar Nuhu, Kevin Baird, Appuhami Bala Appuhamilage

The purpose of this paper is to examine the association between the interactive and diagnostic use of MCSs with the extent of adoption of contemporary management accounting…

Segment reporting in a developing economy: the Indian banking sector

Jacqueline Birt, Mahesh Joshi, Michael Kend

The purpose of this paper is to investigate the value relevance of segment information for both public and private sector banks in India. In doing so, this paper examines a…

Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A Malaysian study

Marzlin Marzuki, Nava Subramaniam, Barry J. Cooper, Steven Dellaportas

The purpose of this paper is to examine the extent to which ethics education is incorporated in the curriculum by accounting academics (EXTENT) and its relationship with the…