Asian Review of Accounting: Volume 27 Issue 3


Table of contents

Board independence and information asymmetry: family firms vs non-family firms

Kean Wu, Susan Sorensen, Li Sun

The purpose of this paper is to investigate the effect of independent directors in reducing firms’ information asymmetry. Moreover, the authors enrich this investigation…

Stock pledging and earnings management: an empirical analysis

Sandhya Bhatia, Sangita Choudhary, Amish Dugar, Smita Mazumdar

The purpose of this paper is to investigate the impact of agency risk implied in case of personal debt obtained by promoters through pledging of their stock on accrual and…

The role of audit quality on market consequences of voluntary disclosure: Evidence from East Asia

Ratna Wardhani

The purpose of this paper is to investigate the role of the auditor in enhancing the market consequences of voluntary disclosure in East Asian countries that have…

Country-level governance, accounting standards, and tax avoidance: a cross-country study

Tao Zeng

The purpose of this paper is to examine the impact of country-level governance and accounting standards on corporate tax avoidance.


Is integrated reporting associated with corporate financing decisions? Some empirical evidence

Tesfaye T. Lemma, Arifur Khan, Mohammad Badrul Muttakin, Dessalegn Getie Mihret

The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine…

Accruals intensity and auditor choice

Wael Aguir, Linxiao Liu, Emeka Nwaeze

The purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s…

Busy boards and earnings management – an Australian perspective

Yeut Hong Tham, Nigar Sultana, Harjinder Singh, Ross Taplin

The purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to…

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  • Prof. Haiyan Zhou