Asian Review of Accounting: Volume 25 Issue 3

The effects of industry expertise on cost of debt: an individual auditor-level analysis

Ying-Chieh Wang, Hua Wei Huang, Jeng-Ren Chiou, Yu Chieh Huang

The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al.…

Auditor switching and audit fee discounting: the Iranian experience

Fakhroddin MohammadRezaei, Norman Mohd-Saleh

The purpose of this paper is to examine the impact of auditor switching on audit fee discounting in Iran. The increased competition in the Iranian audit market following audit…

Factors influencing the implementation of risk-based auditing

Nor Hafizah Zainal Abidin

The purpose of this paper is to examine, from the agency perspective, the influence of internal audit and audit committee attributes, as well as risk management and internal…

Does recycling improve information usefulness of income? The case of Japan

Frendy, HU Dan Semba

The Accounting Standards Board of Japan (ASBJ) proposed a new set of endorsed International Financial Reporting Standards in June 2015. ASBJ claims that non-recycling of other…

Simultaneous relationship between performance and executive compensation of Thai non-financial firms

Wonlop Buachoom

The purpose of this paper is to determine the two-direction relationship between financial firm performance and executive compensation in Thai listed companies; that is, effect of…

Political connections, corporate governance, and tax aggressiveness in Malaysia

Effiezal Aswadi Abdul Wahab, Akmalia M. Ariff, Marziana Madah Marzuki, Zuraidah Mohd Sanusi

The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the…