Asian Review of Accounting: Volume 29 Issue 1

Commercial lender judgments and fair-value recognition: an investigation into the impact of future accounting standards

Rick C. Warne

This paper examines the impact that fair-value recognition of non-financial assets has on the judgments of commercial lenders.

The differentiated CSR activities and corporate value

Sang Il Kim, Kyung Tae Kim

Corporate social responsibility (CSR) index represents attributes of firms that are differentiated. The purpose of this paper is to investigate the impacts of…

Accounting comparability, financial reporting quality and audit opinions: evidence from Iran

Mojtaba Golmohammadi Shuraki, Omid Pourheidari, Masoud Azizkhani

Type of audit opinion is important for all stakeholders. Firm-specific characteristics have a direct impact on the type of audit opinion. The purpose of this study is to…

Institutional investors, stewardship code disclosures and audit fees

James Routledge

This study uses content analysis of disclosures under the Japanese Stewardship Code to examine how investee company audit fees are influenced by institutional investor governance.

Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors

Chee Kwong Lau

This study examines (1) the extent of key audit matters (KAMs) reported by auditors is related to accounting estimates, (2) whether measurement uncertainty and management…