Asian Review of Accounting: Volume 8 Issue 1


Table of contents

The Interaction between Accounting Control Systems and Task Uncertainty affecting Budgetary Slack

Chong M Lau, Ian RC Eggleton

This research examines the interactive effect of accounting controls (Emphasis on meeting tight budget targets, External scanning, Results monitoring and Cost control) and…

Managerialism in Local Government

Ron Kluvers

The manifestations of managerialism in State and Federal public services have been discussed by Considine (1990), Guthrie (1993), and Zifcak (1997). While this literature…


The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Attitudes Towards Compliance

Lin Mei Tan, Carrol Chin‐Fatt

Positive attitudes towards factors such as the perceived fairness of the tax system are considered to play an important role in the level of tax compliance within a…


An Examination of the Audit Expectations Gap in Singapore

Michael De Martinis, Amy Aw, Er Meng Kim

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and…

The Audit Expectation Gap in Singapore: An Empirical Study of Company Audit Objectives

Hian Chye Koh

To study the audit expectation gap, a survey questionnaire listing 13 possible company audit objectives was administered to 500 auditors and 500 non‐auditors in Singapore…

Business Student Progress in Open Learning Courses: A Test and Reconceptualisation of Kember's Model

Paul de Lange, Felix Mavondo

This study empirically tests Kember's (1995) model of adult student progress using a cohort of Australian business undergraduates studying via open learning. Kember's…

Supplemental Instruction and the First Course in Accounting

Gordon Howitt, Noel Harding

This paper reports on the introduction of a scheme based on the principles of Supplemental Instruction into the accounting curriculum at the University of New South Wales…

The Learning Style Inventory: A Research Note


In a June 1998 Asian Review of Accounting: Special Education Issue article ‘Learning Styles Preferences of Accounting Students in Multicultural Cohorts’, R. Desai and D…

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  • Prof. Haiyan Zhou