Asian Review of Accounting: Volume 26 Issue 2

Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China

Feng Chen, Xingqiang Du, Shaojuan Lai, Mary Ma

From the sociolinguistic perspective, the purpose of this paper is to examine whether the honorific and actual-name appellations that Chinese auditors use to address clients in…

Disclosure of pension asset allocation and expected rate of return management

Seokyoun Hwang, Bharat Sarath

The purpose of this paper is to examine whether the expected rate of return (ERR) management is related to disclosure of pension asset allocation. FAS 132R(1), which requires…

The impact of pyramid ownership on earnings management

Justin Mindzak, Tao Zeng

Unlike firms listed in the USA, many large firms in Canada belong to business groups organized as pyramids. A pyramidal structure refers to a business group that consists of a set…

What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?

Duc Phan, Mahesh Joshi, Bruno Mascitelli

The purpose of this paper is to examine the effects of perceived implications of International Financial Reporting Standards (IFRS) adoption on the willingness to adopt IFRS.

Narrow diversification, wide diversification, and audit quality, evidence from China

Jun Hao, Linxiao Liu, Zhaohui Xu

Audit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on performance…

Chinese learner in a linguistically challenged environment – an exploratory study

Grace Wong, Steven Dellaportas, Barry J. Cooper

The purpose of this paper is to explore the implications for student learning when accounting education is delivered in the student’s non-native language. It examines the impact…