Emerald Group Publishing
Asian Review of Accounting
Order information:
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
Web: http://emeraldgrouppublishing.com/products/journals/journals.htm?id=ara Email:
Pricing information: 199 GB pounds
Download restrictions: Articles are not free to download
Editor:
For corrections or technical questions regarding this series, please contact (Virginia Chapman)
Series handle: repec:eme:arapps
Citations RSS feed: at CitEc
Top item:
Citations RSS feed: at CitEc
Impact factors
- Simple (last 10 years)
- Recursive (10)
- Discounted (10)
- Recursive discounted (10)
- H-Index (10)
- Euclid (10)
- Aggregate (10)
Top item:
- By citations
- By downloads (last 12 months)
May 2017, Volume 25, Issue 2
- 174-190 The effect of directors’ and officers’ insurance on audit fees: the case of an emerging economy
by Kuei-Fu Li & Yi-Ping Liao - 191-210 Audit quality and audit report lag: case of Indonesian listed companies
by Rusmin Rusmin & John Evans - 211-241 Debiasing the halo effect in audit decision: evidence from experimental study
by Intiyas Utami & Indra Wijaya Kusuma & Gudono Gudono & Supriyadi Supriyadi - 242-261 Management accounting change and the implementation of GFMIS: a Jordanian case study
by Nizar Mohammad Alsharari & Mayada Abd El-Aziz Youssef - 262-287 Investment decisions and bank loan contracting
by Wenxia Ge & Tony Kang & Gerald J. Lobo & Byron Y. Song - 288-318 Accounting conservatism, corporate governance and political connections
by Nor Farizal Mohammed & Kamran Ahmed & Xu-Dong Ji
February 2017, Volume 25, Issue 1
- 2-33 The processes of accounting changes as emerging from public and fiscal reforms: An interpretive study
by Nizar Mohammad Alsharari & Hoda Abougamos - 34-57 Effect of audit and compensation committee membership overlap on audit fees
by Rachana Kalelkar - 58-84 Management of income statement variables to report small positive earnings numbers
by B. Brian Lee & Haeyoung Shin & William Vetter & Dong Wuk Kim - 85-105 Effect of corporate governance characteristics on strategic management accounting in Thailand
by Teerachai Arunruangsirilert & Supasith Chonglerttham - 106-126 The adoption and success of contemporary management accounting practices in the public sector
by Nuraddeen Abubakar Nuhu & Kevin Baird & Appuhami Bala Appuhamilage - 127-147 Segment reporting in a developing economy: the Indian banking sector
by Jacqueline Birt & Mahesh Joshi & Michael Kend - 148-170 Accounting academics’ teaching self-efficacy and ethics integration in accounting courses: A Malaysian study
by Marzlin Marzuki & Nava Subramaniam & Barry J. Cooper & Steven Dellaportas
December 2016, Volume 24, Issue 4
- 390-425 Impact of corporate characteristics on human resource disclosures
by Surinder Kaur & Venkat A. Raman & Monica Singhania - 426-444 The determinants of risk disclosure by banking institutions: Evidence from Bangladesh
by Shamsun Nahar & Mohammad Azim & Christine Jubb - 445-473 The value relevance of financial instruments disclosure: evidence from Jordan
by Yasean Tahat & T. Dunne & S. Fifield & D. Power - 474-497 International Financial Reporting Standards, board governance, and accounting quality: A preliminary Indonesian evidence
by null Krismiaji & Y. Anni Aryani & Djoko Suhardjanto - 498-524 Corporate ecological transparency: theories and empirical evidence
by Qingliang Tang & Le Luo - 525-550 Women directors, family ownership and earnings management in Malaysia
by Shamsul Nahar Abdullah & Ku Nor Izah Ku Ismail
September 2016, Volume 24, Issue 3
- 254-273 Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan
by Satoshi Sugahara & Kim Watty - 274-294 Privatization, Tunneling, and Tax Avoidance in Chinese SOEs
by Tanya Tang - 295-312 Mandatory management forecasts, forecast revisions, and abnormal accruals
by Akihiro Yamada - 313-337 Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives
by Abdul Haris Muhammadi & Zahir Ahmed & Ahsan Habib - 338-361 IFRS adoption and auditing: a review
by Hichem Khlif & Imen Achek - 362-386 Judgments of auditors on “principles” versus “guidance” in lease accounting standard: evidence from Japan
by Noriyuki Tsunogaya & Satoshi Sugahara & Parmod Chand
May 2016, Volume 24, Issue 2
- 134-148 A comparison of different study load classifications and their association to student performance - an exploratory study
by Luckmika Perera & Sutharson Kanapathippillai & Graeme Wines - 149-170 Generic skills in accounting education in a developing country: exploratory evidence from Sri Lanka
by Nadana Abayadeera & Kim Watty - 171-184 Culture control, capability and performance: evidence from creative industries in Indonesia
by Tubagus Ismail - 185-201 The impact of gender difference on the interpretation of uncertainty expressions
by Wenqi Han & Andreas Hellmann & Meiting Lu - 202-230 Corporate governance and auditor quality – Malaysian evidence
by Azrul Ihsan Husnin & Anuar Nawawi & Ahmad Saiful Azlin Puteh Salin - 231-251 Factors influence students' choice of accounting major in Cambodian universities
by Lim Chhoung Tang & Cheaseth Seng
February 2016, Volume 24, Issue 1
- 2-18 Audit quality within adverse selection markets
by Bharat Sarath - 19-42 Ownership concentration, family control, and auditor choice: Evidence from an emerging market
by Salim Darmadi - 43-68 The effects of IFRS experience on audit fees for listed companies in China
by Hsiao-Lun Lin & Ai-Ru Yen - 69-89 Auditor switch decisions under forced auditor change: evidence from China
by Li-Chun Kuo & Chan-Jane Lin & Hsiao-Lun Lin - 90-104 The perception of public sector auditors on performance audit in Malaysia: an exploratory study
by Chew Har Loke & Suhaiza Ismail & Fatima Abdul Hamid - 105-130 Linguistic performance and legibility of auditors’ reports with modified opinions: An advanced investigation based on the ISAs on audit reports
by Mondher Fakhfakh
September 2015, Volume 23, Issue 3
- 206-231 Audit committee attributes and firm performance: evidence from Malaysian finance companies
by Basiru Salisu Kallamu & Nur Ashikin Mohd Saat - 232-255 Culture, corporate governance and analysts forecast in Malaysia
by Effiezal Aswadi Abdul Wahab & Anwar Allah Pitchay & Ruhani Ali - 256-274 Reporting human resources in annual reports: An empirical evidence from top Indian companies
by Monika Kansal & Mahesh Joshi - 275-292 Proprietary costs of intellectual capital reporting: Malaysian evidence
by Hasnah Kamardin & Robiah Abu Bakar & Rokiah Ishak - 293-312 The effectiveness of workshop (cooperative learning) based seminars
by Kevin Baird & Rahat Munir
July 2015, Volume 23, Issue 2
- 110-138 The effect of financial factors on firms’ financial and tax reporting decisions
by Yunsung Koh & Hyun-Ah Lee - 139-155 Corporate disclosure and financing arrangements: Evidence from syndicated loans in emerging markets
by Iftekhar Hasan & Liang Song & Meisong Zhan & Peng Zhang & Zhaoguo Zhang - 156-169 The impact of social and environmental information on managers’ decisions: Experimental evidence from Indonesia
by Afdal Madein & Mahfud Sholihin - 170-185 Do problem directors affect firm operating performance?
by Md. Borhan Uddin Bhuiyan - 186-203 Reporting on sustainability by Australian councils – a communication perspective
by Belinda Rachael Williams
May 2015, Volume 23, Issue 1
- 2-16 Voluntary accounting changes and post-earnings announcement drift
by Yi-Ching Chen & Tawei Wang & Jia-Lang Seng - 17-38 Political competition and environmental reporting: Evidence from New Zealand local governments
by Monir Zaman Mir & Bikram Chatterjee & Ross Taplin - 39-67 Corporate governance and quality of forward-looking information: Evidence from the Chinese stock market
by Wen Qu & Mong Shan Ee & Li Liu & Victoria Wise & Peter Carey - 68-85 A tale of two cohorts: identifying differences in group work perceptions
by Maria Prokofieva & Beverley Jackling & Riccardo Natoli - 86-106 Sarbanes-Oxley: changes in risk premium and return volatility
by Jose G Vega & Jan Smolarski & Haiyan Zhou
August 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
July 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
April 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
September 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
July 2013, Volume 21, Issue 2
- 100-112 Management accounting practices and the turnaround process
by Noor Hasniza Haron - 113-127 Exploring hegemonic change in China: a case of accounting evolution
by Lina Xu - 128-143 Executive remuneration in China: a literature review
by Peter Rampling - 144-159 Developing critical thinking skills and effective co-operative international accounting degree programs in China
by Hong He - 160-175 Communication apprehension and communication self-efficacy in accounting students
by Trevor Hassall
May 2013, Volume 21, Issue 1
- 4-26 Students’ perceptions on using iPods in accounting education: a mobile-learning experience
by Peter Richardson - 27-52 A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia
by Abdifatah Ahmed Haji - 53-73 Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market
by Wan Adibah Wan Ismail - 74-95 Accounting in a developing transitional economy: the case of Vietnam
by Doan Ngoc Phi Anh
September 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 - 222-240 Factors influencing auditor change: evidence from Malaysia
by Sharifah Nazatul Faiza Syed Mustapha Nazri - 241-258 Corporate governance and earnings management in Malaysian government linked companies: The impact of GLCs’ transformation policy
by Muslim Har Sani Mohamad - 259-277 A survey on student satisfaction with cooperative accounting education based on CPA firm internships
by Guangyou Liu
July 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 - 119-139 Firm size, disclosure and cost of equity capital
by Zaini Embong - 140-151 Mutual fund selection criteria: evidence from Malaysia
by Nurasyikin Jamaludin - 152-162 Audit exemption among SMEs in Malaysia
by Norashikin Kamarudin - 163-178 The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence
by Damai Nasution
May 2012, Volume 20, Issue 1
- 4-19 The impact of a computerised consolidation accounting package (CCAP) on student performance
by Sutharson Kanapathippillai - 20-33 Style of information usage and use of accounting information: a Malaysian study
by Nor Azrina bt Mohd Yusof @ Ghani - 34-57 Ethnicity and accounting conservatism: Malaysian evidence
by Rahimah Mohamed Yunos - 58-73 The value relevance of consolidated financial statements in an emerging market: The case of India
by Padmini Srinivasan - 74-87 Chinese auditors’ views about independence and employer values
by Ying Han Fan
September 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 - 208-220 The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies
by Tuan Zainun Tuanmat - 221-242 Changes in management accounting practices in Malaysia
by Tuan Zainun Tuanmat - 243-265 The impact of cultural factors on students’ learning style preferences: A global comparison between Japan, Australia and Belgium
by Gregory Boland - 266-278 Overseas listing and accounting conservatism: evidence from Chinese H-share companies
by Fan-Hua Kung
July 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 - 125-146 Corporate communication for Vietnamese listed firms
by Kelly Anh Vu - 147-156 Cash conversion cycle and firm's performance of Japanese firms
by Haitham Nobanee - 157-170 The predictive ability of corporate narrative disclosures: Australian evidence
by Malcolm Smith - 171-185 The predictive ability of “conservatism” and “governance” variables in corporate financial disclosures
by Malcolm Smith
May 2011, Volume 19, Issue 1
- 5-30 The appraisal of ordinary shares by Chinese financial analysts
by Jing Wang - 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 - 68-85 Insights on the diversity of financial ratios communication
by Norhani Aripin - 86-108 Sustainable development: what it means to CFOs of New Zealand
by Dara K. Dimitrov
September 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 - 221-244 FRS36 and post-transition compliance quality among Singapore firms
by Tyrone M. Carlin - 245-259 Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures
by M. Akhtaruddin - 260-285 Improving customer outcomes through the implementation of customer relationship management: Evidence from Taiwan
by Malcolm Smith
July 2010, Volume 18, Issue 2
- 92-105 Compulsory group work – accounting students' conceptions and suggestions
by Maria Cadiz Dyball - 106-130 The boycott model of foreign product purchase: an empirical test in China
by Malcolm Smith - 131-147 Students' major choice in accounting and its effect on their self-efficacy towards generic skills: An Australian study
by Satoshi Sugahara - 148-161 The effect of a change in teaching structure on student performance
by Kevin M. Baird - 162-173 Dysfunctional audit behaviour: an exploratory study in Malaysia
by Halil Paino
May 2010, Volume 18, Issue 1
- 5-19 The effect of privatisation on performance of state-owned-enterprises in Indonesia
by Emita W. Astami - 20-29 The vocational skill priorities of Malaysian and UK students
by Trevor Hassall - 30-49 Attitudes towards the accounting profession: an Australian perspective
by Tracey McDowall - 50-67 Corporate governance and earnings forecasts accuracy
by Nurwati A. Ahmad-Zaluki - 68-82 Board ownership, audit committees' effectiveness and corporate voluntary disclosures
by M. Akhtaruddin
September 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 - 198-211 Special treatment regulation in China: potential unintended consequences
by Wendy Green - 212-225 Cost-system functionality and the performance of the Malaysian palm oil industry
by Soon-Yau Foong - 226-246 Corporate environmental reporting through the lens of semiotics
by Haslinda Yusoff - 247-268 The impact of customer-related strategies on shareholder value: evidence from Taiwan
by Malcolm Smith
July 2009, Volume 17, Issue 2
- 96-114 Investigating audit quality among Big 4 Malaysian firms
by Tyrone M. Carlin - 115-135 Exporting the RAE: adoption of similar practices in Australia and New Zealand
by M.R. Mathews - 136-148 Students' perceptions of accounting profession: work value approach
by Eleni Germanou - 149-162 Grameen Bank's social performance disclosure: Responding to a negative assessment byWall Street Journal in late 2001
by Muhammad Azizul Islam - 163-176 Deconstructing local government performance and infrastructure measurement
by Robyn Pilcher
May 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 - 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 - 77-88 Empirical evidence examining the academic performance of students in the first two accounting subjects
by Abdel Halabi
September 2008, Volume 16, Issue 3
- 185-196 Stock option disclosures of directors: where transparency can mask secrecy
by Jodie Nelson - 197-218 The diffusion of technological and management accounting innovation: Malaysian evidence
by Malcolm Smith - 219-245 Internal audit outsourcing practice and rationales: SME evidence from New Zealand
by Karen Van Peursem - 246-262 Public sector accounting education in Australian universities: Obstacles and opportunities
by Nick Sciulli - 263-279 A content and citation analysis of accounting education manuscripts published in theAsian Review of Accounting : 1992-2007
by Jeffrey Faux
July 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 - 109-133 Stock prices and accounting information: evidence from Malaysia
by Scott Pirie - 134-148 Accounting conservatism in Greater China: the influence of institutions and incentives
by Fan-Hua (Alex) Kung - 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
May 2008, Volume 16, Issue 1
- 4-20 What lies beneath? Financial reporting and corporate governance in Australian banks
by Anne Abraham - 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 - 56-73 Corporate governance determinants on Australian resource companies' financial instrument disclosure practices
by Grantley Taylor - 74-91 The efficiency and profitability effects of China's modern enterprise restructuring programme
by Gongmeng Chen
April 2007, Volume 15, Issue 2
- 100-121 Approaches to learning accounting: a cross-cultural study
by John Donald - 122-146 Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence
by Malcolm Smith - 147-163 Audit committee characteristics and earnings management: evidence from Malaysia
by Norman Mohd Saleh - 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
January 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 - 25-44 An analysis of current trends in accounting professional development in People's Republic of China
by P.W. Senarath Yapa - 45-61 How do the Chinese management accountants cope with changes from a planned economy to a market economy
by Xu-dong Ji - 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