Asian Review of Accounting: Volume 7 Issue 1

Financial Statement Disclosures for Hong Kong H‐Shares: Purposes, Subject and Number

Gary Miller

International financial markets are rapidly becoming a single global market. For these markets, most large institutional users are not satisfied with the existing levels…

Corporate Social Disclosure Characteristics and the Role of Ethical Investment Trusts

Lorne S. Cummings, Roger L. Burritt

To attract funding from ethical investment trusts, it is expected that investee companies will need to undertake corporate social disclosure (CSD) in annual reports. This…

The Quality of Accounting Research and Internal, External, and Construct Validity

Errol R. Iselin

The “Mathews Committee” (Mathews, 1990) concluded that the research performance of the accounting discipline in Australia was weak. This paper is motivated by the need to…

A Framework for Describing National Financial Accounting Systems: Towards an Archetype

Russell Craig, Joselito Diga

This paper proposes a framework to facilitate description of national financial accounting systems. Its first element, broad aims, identifies the fundamental purpose of…

The True and Fair View Concept: Evidence from Australia

Alan Kilgore, Sharron Leahy, Graeme Mitchell

Considerable conceptual and technical ambiguity still surrounds the use of the true and fair view concept. Despite these ambiguities, this concept has been adopted into…

An Analysis of the Ethical Predisposition of Australian and Malaysian Business Students Towards Consumer Issues: Do Ideological Differences Exist?

Gordon F. Woodbine, Tungshan F. Chou, James Fisher

When developing and justifying courses of study in business ethics the designer will be interested in setting benchmarks reflecting his/her understanding or appreciation…

Professional Accounting Qualification Choices: Do Gender, Ethnicity, University and Selection Process Matter?

Louise Kloot, Kath Marles, Denis Vinen

This paper reports on an exploratory study examining factors which may affect the career choice of accounting students. Although prior studies have examined factors…

International Accounting and the Accounting Curriculum: The New Zealand Case

Sue Smith, Sonja Gallhofer, Jim Haslam

This study explores the teaching of International Accounting on both undergraduate and postgraduate degrees in New Zealand in New Zealand's polytechnic and university…