Emerald Group Publishing
Asian Review of Accounting
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2014, Volume 22, Issue 3
- 182-216 The value relevance and reliability of intangible assets : Evidence from Australia before and after adopting IFRS
by Xu-Dong Ji & Wei Lu - 217-232 The impact of surplus free cash flow and audit quality on earnings management: The case of growth triangle countries
by Rusmin Rusmin & Emita W. Astami & Bambang Hartadi - 233-256 Earnings management and voluntary disclosure of management's responsibility for the financial reports
by Prapaporn Kiattikulwattana - 257-286 Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey
by Mohamed A. Omran & Ahmed M. El-Galfy - 287-303 ABC success: evidence from ISO 9000 certified companies in Thailand
by Phaithun Intakhan - 304-317 Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform
by Tao Zeng
2014, Volume 22, Issue 2
- 78-97 The influence of board characteristics on sustainability reporting: Empirical evidence from Sri Lankan firms
by Mohamed M. Shamil & Junaid M. Shaikh & Poh-Ling Ho & Anbalagan Krishnan - 98-127 Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector
by Subhash Abhayawansa & Mohammad Azim - 128-144 Management accounting systems, enterprise risk management and organizational performance in financial institutions
by Siti Zaleha Abdul Rasid & Che Ruhana Isa & Wan Khairuzzaman Wan Ismail - 145-158 Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence
by Suhaiza Ismail - 159-178 How students’ ethnicity influences their respect for teachers
by Elaine Evans & Rachel F. Baskerville & Katharine Wynn-Williams & Shirley J. Gillett
2014, Volume 22, Issue 1
- 2-19 Public disclosure and bank loan contracting: evidence from emerging markets
by Iftekhar Hasan & Liang Song - 20-34 Audit quality and market pricing of earnings and earnings components in China
by Ahsan Habib & Haiyan Jiang & Donghua Zhou - 35-55 An empirical study on the determinants of information disclosure of Malaysian non-profit organizations
by S. Zainon & R. Atan & Y. Bee Wah - 56-72 The expectation-performance gap in generic skills in accounting graduates: Evidence from Sri Lanka
by Nadana Abayadeera & Kim Watty
2013, Volume 21, Issue 3
- 180-204 Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan
by Satoshi Sugahara - 205-222 A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements
by Ying Han Fan & Gordon Woodbine & Wei Cheng - 223-240 Information disclosure by family-controlled firms: The role of board independence and institutional ownership
by Salim Darmadi & Achmad Sodikin - 241-256 Drivers of value for money public private partnership projects in Malaysia
by Suhaiza Ismail - 257-272 A risky tale of two countries
by Agung Nur Probohudono & Greg Tower & Rusmin Rusmin
2013, Volume 21, Issue 2
- 100-112 Management accounting practices and the turnaround process
by Noor Hasniza Haron & Ibrahim Kamal Abdul Rahman & Malcolm Smith - 113-127 Exploring hegemonic change in China: a case of accounting evolution
by Lina Xu & Corinne Cortese & Eagle Zhang - 128-143 Executive remuneration in China: a literature review
by Peter Rampling & Ian Eddie & Jackie Liu - 144-159 Developing critical thinking skills and effective co-operative international accounting degree programs in China
by Hong He & Russell Craig & Jing Wen - 160-175 Communication apprehension and communication self-efficacy in accounting students
by Trevor Hassall & Jose L. Arquero & John Joyce & Jose M. Gonzalez
2013, Volume 21, Issue 1
- 4-26 Students’ perceptions on using iPods in accounting education: a mobile-learning experience
by Peter Richardson & Steven Dellaportas & Luckmika Perera & Ben Richardson - 27-52 A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia
by Abdifatah Ahmed Haji & Nazli A. Mohd Ghazali - 53-73 Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market
by Wan Adibah Wan Ismail & Khairul Anuar Kamarudin & Tony van Zijl & Keitha Dunstan - 74-95 Accounting in a developing transitional economy: the case of Vietnam
by Doan Ngoc Phi Anh & Duc-Tho Nguyen
2012, Volume 20, Issue 3
- 184-197 The joint effect of budgetary participation and broad-scope management accounting systems on management performance
by Min-Tsung Cheng - 198-221 The impact of ethnicity on auditor choice: Malaysian evidence
by Sharifah Nazatul Faiza Syed Mustapha Nazri & Malcolm Smith & Zubaidah Ismail - 222-240 Factors influencing auditor change: evidence from Malaysia
by Sharifah Nazatul Faiza Syed Mustapha Nazri & Malcolm Smith & Zubaidah Ismail - 241-258 Corporate governance and earnings management in Malaysian government linked companies: The impact of GLCs’ transformation policy
by Muslim Har Sani Mohamad & Hafiz Majdi Abdul Rashid & Fekri Ali Mohammed Shawtari - 259-277 A survey on student satisfaction with cooperative accounting education based on CPA firm internships
by Guangyou Liu
2012, Volume 20, Issue 2
- 93-118 Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
by Leopold Bayerlein & Omar Al Farooque - 119-139 Firm size, disclosure and cost of equity capital
by Zaini Embong & Norman Mohd-Saleh & Mohamat Sabri Hassan - 140-151 Mutual fund selection criteria: evidence from Malaysia
by Nurasyikin Jamaludin & Malcolm Smith & Paul Gerrans - 152-162 Audit exemption among SMEs in Malaysia
by Norashikin Kamarudin & Zubaidah Zainal Abidin & Malcolm Smith - 163-178 The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence
by Damai Nasution & Ralf Östermark
2012, Volume 20, Issue 1
- 4-19 The impact of a computerised consolidation accounting package (CCAP) on student performance
by Sutharson Kanapathippillai & Ahamed Shamlee Hasheem & Steven Dellaportas - 20-33 Style of information usage and use of accounting information: a Malaysian study
by Nor Azrina Mohd Yusof @ Ghani & Wee Shu Hui & Ibrahim Kamal Abdul Rahman & Normah Omar Shah Alam & Michael S.C. Tse - 34-57 Ethnicity and accounting conservatism: Malaysian evidence
by Rahimah Mohamed Yunos & Zubaidah Ismail & Ibrahim Kamal Abdul Rahman & Malcolm Smith - 58-73 The value relevance of consolidated financial statements in an emerging market: The case of India
by Padmini Srinivasan & M.S. Narasimhan - 74-87 Chinese auditors’ views about independence and employer values
by Ying Han Fan & Gordon Woodbine & Glennda Scully
2011, Volume 19, Issue 3
- 192-207 The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms
by Ferdinand T. Siagian & Elok Tresnaningsih - 208-220 The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies
by Tuan Zainun Tuanmat & Malcolm Smith - 221-242 Changes in management accounting practices in Malaysia
by Tuan Zainun Tuanmat & Malcolm Smith - 243-265 The impact of cultural factors on students’ learning style preferences: A global comparison between Japan, Australia and Belgium
by Gregory Boland & Satoshi Sugahara & Evelien Opdecam & Patricia Everaert - 266-278 Overseas listing and accounting conservatism: evidence from Chinese H-share companies
by Fan-Hua Kung & Kieran James & Chia-Ling Cheng
2011, Volume 19, Issue 2
- 112-124 Where to now, Melbourne Croatia?: Football federation Australia's use of accounting numbers to institute exclusion upon ethnic clubs
by Kieran James & Chris Tolliday & Rex Walsh - 125-146 Corporate communication for Vietnamese listed firms
by Greg Tower & Kelly Anh Vu & Glennda Scully - 147-156 Cash conversion cycle and firm's performance of Japanese firms
by Haitham Nobanee & Modar Abdullatif & Maryam AlHajjar - 157-170 The predictive ability of corporate narrative disclosures: Australian evidence
by Malcolm Smith & Yinan Dong & Yun Ren - 171-185 The predictive ability of “conservatism” and “governance” variables in corporate financial disclosures
by Malcolm Smith & Yun Ren & Yinan Dong
2011, Volume 19, Issue 1
- 5-30 The appraisal of ordinary shares by Chinese financial analysts
by Jing Wang & Jim Haslam & Claire Marston - 31-49 The indirect effects of PMS design on Malaysian service firms' characteristics and performance
by Amizawati Mohd Amir - 50-67 Corporate governance and post-bankruptcy reorganisation performance: Evidence from Thailand
by Thanida Chitnomrath & Robert Evans & Theo Christopher - 68-85 Insights on the diversity of financial ratios communication
by Norhani Aripin & Greg Tower & Grantley Taylor - 86-108 Sustainable development: what it means to CFOs of New Zealand
by Dara K. Dimitrov & Howard Davey
2010, Volume 18, Issue 3
- 180-196 Income tax liability for large corporations in China: 1998-2007
by Tao Zeng - 197-220 Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia
by Rex Marshall & Malcolm Smith & Robert Armstrong - 221-244 FRS36 and post-transition compliance quality among Singapore firms
by Tyrone M. Carlin & Nigel Finch & Khairil Faizal Khairi - 245-259 Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures
by M. Akhtaruddin & Hasnah Haron - 260-285 Improving customer outcomes through the implementation of customer relationship management: Evidence from Taiwan
by Malcolm Smith & Chen Chang
2010, Volume 18, Issue 2
- 92-105 Compulsory group work – accounting students' conceptions and suggestions
by Maria Cadiz Dyball & Anna Reid & Philip Ross & Herbert Schoch - 106-130 The boycott model of foreign product purchase: an empirical test in China
by Malcolm Smith & Qianpin Li - 131-147 Students' major choice in accounting and its effect on their self-efficacy towards generic skills: An Australian study
by Satoshi Sugahara & Kazumi Suzuki & Gregory Boland - 148-161 The effect of a change in teaching structure on student performance
by Kevin M. Baird & Venkateshwaran Narayanan - 162-173 Dysfunctional audit behaviour: an exploratory study in Malaysia
by Halil Paino & Zubaidah Ismail & Malcolm Smith
2010, Volume 18, Issue 1
- 2-29 The vocational skill priorities of Malaysian and UK students
by Trevor Hassall & John Joyce & José Luis Arquero Montaño & José María González González - 5-19 The effect of privatisation on performance of state-owned-enterprises in Indonesia
by Emita W. Astami & Greg Tower & Rusmin Rusmin & John Neilson - 30-49 Attitudes towards the accounting profession: an Australian perspective
by Tracey McDowall & Beverley Jackling - 50-67 Corporate governance and earnings forecasts accuracy
by Nurwati A. Ahmad-Zaluki & Wan Nordin Wan-Hussin - 68-82 Board ownership, audit committees' effectiveness and corporate voluntary disclosures
by M. Akhtaruddin & Hasnah Haron
2009, Volume 17, Issue 3
- 180-197 Making the mainstream: An analysis of the scholarly literature on accounting in China, 1999-2008
by Jayne Bisman & Weini Liao - 198-211 Special treatment regulation in China: potential unintended consequences
by Wendy Green & Robert Czernkowski & Yi Wang - 212-225 Cost-system functionality and the performance of the Malaysian palm oil industry
by Soon-Yau Foong & Neilson Anak Teruki - 226-246 Corporate environmental reporting through the lens of semiotics
by Haslinda Yusoff & Glen Lehman - 247-268 The impact of customer-related strategies on shareholder value: evidence from Taiwan
by Malcolm Smith & Chen Chang
2009, Volume 17, Issue 2
- 96-114 Investigating audit quality among Big 4 Malaysian firms
by Tyrone M. Carlin & Nigel Finch & Nur Hidayah Laili - 115-135 Exporting the RAE: adoption of similar practices in Australia and New Zealand
by M.R. Mathews & Alan Sangster - 136-148 Students' perceptions of accounting profession: work value approach
by Eleni Germanou & Trevor Hassall & Yanni Tournas - 149-162 Grameen Bank's social performance disclosure: Responding to a negative assessment by Wall Street Journal in late 2001
by Muhammad Azizul Islam & Martin Reginald Mathews - 163-176 Deconstructing local government performance and infrastructure measurement
by Robyn Pilcher
2009, Volume 17, Issue 1
- 5-22 The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan
by Satoshi Sugahara & Kazuo Hiramatsu & Greg Boland - 23-39 Intangible assets and future growth: evidence from Japan
by Abdulrahman Al-Twaijry - 40-58 Costs-benefits of adoption of IFRSs in countries with different harmonization histories
by Dennis W. Taylor - 59-76 Determinants of financial and environmental disclosures through the internet by Malaysian companies
by Ali Saleh Al Arussi & Mohamad Hisyam Selamat & Mustafa Mohd Hanefah - 77-88 Empirical evidence examining the academic performance of students in the first two accounting subjects
by Abdel Halabi
2008, Volume 16, Issue 3
- 185-196 Stock option disclosures of directors: where transparency can mask secrecy
by Jodie Nelson & Majella Percy - 197-218 Stock option disclosures of directors: where transparency can mask secrecy
by Malcolm Smith & Zaharah Abdullah & Rafizan Abdul Razak - 219-245 Internal audit outsourcing practice and rationales: SME evidence from New Zealand
by Karen Van Peursem & Lehan Jiang - 246-262 Public sector accounting education in Australian universities: Obstacles and opportunities
by Nick Sciulli & Robert Sims - 263-279 A content and citation analysis of accounting education manuscripts published in the Asian Review of Accounting: 1992-2007
by Jeffrey Faux
2008, Volume 16, Issue 2
- 97-108 Has the management of infrastructure assets (IAs) improved with the use of the accrual method in local government?
by Allan Molland & Robert Clift - 109-133 Stock prices and accounting information: evidence from Malaysia
by Scott Pirie & Malcolm Smith - 134-148 Accounting conservatism in Greater China: the influence of institutions and incentives
by Fan-Hua (Alex) Kung & Chih-Wen Ting & Kieran James - 149-159 Supporting generic skills development in accounting through the simulation of unstructured case studies using video
by Jeffrey Faux - 160-178 Auditors' perceptions of reasonable assurance in audit work and the effectiveness of the audit risk model
by Philip Law
2008, Volume 16, Issue 1
- 4-20 What lies beneath? Financial reporting and corporate governance in Australian banks
by Anne Abraham & Hemant Deo & Helen Irvine - 21-38 Public private partnerships: an exploratory study in health care
by Nick Sciulli - 39-55 Implementation of activity based costing in Malaysia: A case study of two companies
by Jamaliah Abdul Majid & Maliah Sulaiman - 56-73 Corporate governance determinants on Australian resource companies' financial instrument disclosure practices
by Grantley Taylor & Greg Tower & Mitchell Van Der Zahn & John Neilson - 74-91 Corporate governance determinants on Australian resource companies' financial instrument disclosure practices
by Gongmeng Chen & Michael Firth & Wei Wei Zhang
2007, Volume 15, Issue 2
- 100-121 Approaches to learning accounting: a cross-cultural study
by John Donald & Beverley Jackling - 122-146 Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence
by Malcolm Smith & Noorlaila Ghazali & Siti Fatimah Noor Minhad - 147-163 Audit committee characteristics and earnings management: evidence from Malaysia
by Norman Mohd Saleh & Takiah Mohd Iskandar & Mohd Mohid Rahmat - 164-184 Applying stakeholder theory to analyze corporate environmental performance: Evidence from Australian listed companies
by Evangeline Elijido-Ten - 185-199 Environmental disclosure and performance reporting in Malaysia
by Malcolm Smith & Khadijah Yahya & Ahmad Marzuki Amiruddin
2007, Volume 15, Issue 1
- 6-24 The importance in accounting of ambiguity tolerance at the national level: Evidence from Australia and China
by Noel Harding & Mingchuan Ren - 25-44 An analysis of current trends in accounting professional development in People's Republic of China
by P.W. Senarath Yapa & Zhen Ping Hao - 45-61 How do the Chinese management accountants cope with changes from a planned economy to a market economy
by Xu-dong Ji & M. Aiken & W. Lu - 62-71 Accounting education in modern China: an analysis of conditions and observations
by Gordon Francis Woodbine - 72-92 Determinants of disclosures of A-, B- and H-share companies
by Jinghui Liu & Ian Alexander Eddie
2006, Volume 14, Issue 1
- 5-23 The representativeness of management financial forecasts vis-à-vis naïve forecasts
by Neil Hartnett - 24-36 Developing a scholarly approach to the evaluation of assessment practices
by Sonia Magdziarz & Kim Watty & Kaye Hilliar & Sophia Ji & Melissa Simpson - 37-48 Reflections on the mentoring process with academics entering a “new” educational
by Sonia Magdziarz & Kim Watty & Kaye Hilliar & Sophia Ji & Melissa Simpson - 49-65 The chairman's statement in Malaysian companies: A test of the obfuscation hypothesis
by Malcolm Smith & Anita Jamil & Yang Chik Johari & Syahrul Ahmar Ahmad - 66-82 Power and knowledge in the Agricultural Lending Division of the Fiji Development Bank
by Hemant Deo & Helen Irvine - 83-100 Sarbanes-Oxley: how far does it reach? An exploratory study in South East Asia
by Paul Herz & Paul McGurr - 101-121 Personal and interpersonal skills: The process of prescribing definitions in an accounting degree
by Despina Whitefield & Louise Kloot - 122-148 Environmental engagements through the lens of disclosure practices: A Malaysian story
by Haslinda Yusoff & Glen Lehman & Noraini Mohd Nasir - 149-167 Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan
by Satoshi Sugahara & Gregory Boland - 168-186 Disclosure harmonization of accounting practices: the case for South Asia
by Muhammad Jahangir Ali