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Content
February 2021, Volume 29, Issue 2
- 128-149 The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure
by Chenyong Liu & Chunhao Xu - 150-172 The effect of conservative financial reporting and tax aggressiveness on the market valuation of unrecognized tax benefits
by Carlos E. Jiménez-Angueira & Emeka Nwaeze & Sung-Jin Park - 192-226 Does managerial ability affect disclosure? Evidence from earnings press releases
by Beibei Yan & Özgür Arslan-Ayaydin & James Thewissen & Wouter Torsin - 227-250 Proximity to broad bond rating change and annual report readability
by Wray Bradley & Li Sun
March 2021, Volume 29, Issue 2
- 251-267 Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran
by Mehdi Safari Gerayli & Yasser Rezaei Pitenoei & Ahmad Abdollahi
January 2021, Volume 29, Issue 2
- 97-127 Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country
by Yousuf Kamal - 173-191 Independence and effectiveness of Shariah supervisory board of Islamic banks: evidence from an emerging economy
by Md. Kausar Alam & Muhammad Shahin Miah
December 2020, Volume 29, Issue 1
November 2020, Volume 29, Issue 1
- 1-18 Commercial lender judgments and fair-value recognition: an investigation into the impact of future accounting standards
by Rick C. Warne - 19-41 The differentiated CSR activities and corporate value
by Sang Il Kim & Kyung Tae Kim - 42-60 Accounting comparability, financial reporting quality and audit opinions: evidence from Iran
by Mojtaba Golmohammadi Shuraki & Omid Pourheidari & Masoud Azizkhani
September 2020, Volume 28, Issue 4
- 567-589 Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent
by Mutalib Anifowose & Salihin Abang & Muntaka Alhaji Zakari - 619-634 The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level
by Desi Adhariani & Nick Sciulli - 635-663 Audit committee returnees and auditor choice: evidence from China
by Zejiang Zhou & Haoran Wang & Xiaoyan Cheng
June 2020, Volume 28, Issue 4
- 481-486 Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards
by Nen-Chen (Richard) Hwang - 487-515 Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors
by Wing Him Yeung & Camillo Lento
October 2020, Volume 28, Issue 4
- 591-617 Aggregate market attention around earnings announcements
by William M. Cready & Abdullah Kumas
August 2020, Volume 28, Issue 4
- 517-544 Deception by commission or by omission – management forecasts surrounding share repurchases
by Anthony Chen & Hung-Yuan (Richard) Lu - 545-566 Effects of financial distress and financing constraints on trade credit provisions
by Igbekele Sunday Osinubi
May 2020, Volume 28, Issue 3
- 329-349 Impacts of activity-based costing on organizational performance: evidence from Thailand
by Witchulada Vetchagool & Marcjanna M. Augustyn & Mike Tayles - 351-371 Sales order backlog and corporate cash holdings
by Kailing Deng & Linda Nichols & Li Sun - 373-394 Accrual mispricing in the era of corporate governance reforms
by Lan Sun - 395-421 Generic skills in accounting education in Saudi Arabia: students’ perceptions
by Mohammed Ali Al Mallak & Lin Mei Tan & Fawzi Laswad - 423-444 Financial reporting quality, audit fees and risk committees
by Md. Borhan Uddin Bhuiyan & Ummya Salma & Jamal Roudaki & Siata Tavite - 445-462 A retrospective overview of the Asian Review of Accounting during 1992–2019
by Satish Kumar & Riya Sureka & Nitesh Pandey
April 2020, Volume 28, Issue 3
- 309-327 Earnings persistence, institutional investors monitoring and types of political connections
by Chwee Ming Tee & Puspavathy Rasiah
June 2020, Volume 28, Issue 3
- 463-480 Auditors’ response to readability of financial statement notes
by Mahdi Salehi & Mahmoud Lari Dasht Bayaz & Shaban Mohammadi & Mohammad Seddigh Adibian & Seyed Hamed Fahimifard
April 2020, Volume 28, Issue 2
- 141-146 Discussion of (dis)aggregated earnings guidance and acquisition financing
by Joseph H. Zhang - 147-152 Discussion of Troubled Asset Relief Program and earnings informativeness
by Nan Zhou - 153-172 CEO career horizons and earnings quality in family firms
by Ayoib B. Che-Ahmad & Salau Olarinoye Abdulmalik & Nor Zalina Mohamad Yusof
October 2019, Volume 28, Issue 3
- 273-308 The effect of financial constraints on innovation in developing countries: Evidence from 11 African countries
by Misraku Molla Ayalew & Zhang Xianzhi
April 2019, Volume 28, Issue 2
- 213-228 Refinement of the FCF motive for stock repurchases
by Nan Liu
November 2019, Volume 28, Issue 2
- 255-271 (Dis)aggregated earnings forecasts and acquisition financing
by Paul Ordyna
May 2019, Volume 28, Issue 2
- 173-211 Is cost stickiness associated with management earnings forecasts?
by Shipeng Han & Zabihollah Rezaee & Ling Tuo - 229-253 Fair value accounting, earnings management, and the case of bargain purchase gain
by Steven Lilien & Bharat Sarath & Yan Yan
November 2019, Volume 28, Issue 1
- 1-23 CEO age and analysts forecast properties
by Imran Haider & Nigar Sultana & Harjinder Singh & Yeut Hong Tham - 24-47 Family directors, independent directors, remuneration committee and executive remuneration in Malaysian listed family firms
by Ling Jong & Poh-Ling Ho - 48-68 Troubled Asset Relief Program and earnings informativeness
by Jose G. Vega & Jan Smolarski & Jennifer Yin - 69-88 The determinants of accounting comparability around the world
by Jonathan Ross & Linna Shi & Hong Xie - 89-109 Product market competition and audit fees: evidence from an emerging market
by Hanwen Chen & Liquan Xing & Haiyan Zhou - 110-138 Short-term management earnings forecasts and earnings management through real activities manipulation
by Bing Luo
December 2019, Volume 27, Issue 4
- 489-507 The impact of corporate reporting readability on informational efficiency
by Reza Hesarzadeh & Javad Rajabalizadeh - 508-545 Bringing religion back in: Religious entrepreneurs, entrepreneurial gender, and bank loans in Chinese family firms
by Xingqiang Du & Quan Zeng - 546-562 Working capital management and firm performance in China
by Ting Ren & Nan Liu & Hongyan Yang & Youzhi Xiao & Yijun Hu - 563-594 Compliance costs and comparability benefits of cross-listing: Evidence from accounting standard differences and IFRS adoption
by Shiheng Wang & Serena Wu - 595-613 Determinants of economic value added (EVA) in Chinese listed banks
by Jie Zhang & Ahmed Aboud - 614-638 Chief accounting officers and audit efficiency
by Hsiao-Tang Hsu & Sarfraz Khan - 639-660 Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations
by Devi Sulistyo Kalanjati & Damai Nasution & Karin Jonnergård & Soegeng Sutedjo
October 2019, Volume 27, Issue 3
- 329-349 Board independence and information asymmetry: family firms vs non-family firms
by Kean Wu & Susan Sorensen & Li Sun - 350-372 Stock pledging and earnings management: an empirical analysis
by Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar - 373-400 The role of audit quality on market consequences of voluntary disclosure: Evidence from East Asia
by Ratna Wardhani - 401-424 Country-level governance, accounting standards, and tax avoidance: a cross-country study
by Tao Zeng - 425-443 Is integrated reporting associated with corporate financing decisions? Some empirical evidence
by Tesfaye T. Lemma & Arifur Khan & Mohammad Badrul Muttakin & Dessalegn Getie Mihret - 444-463 Accruals intensity and auditor choice
by Wael Aguir & Linxiao Liu & Emeka Nwaeze - 464-486 Busy boards and earnings management – an Australian perspective
by Yeut Hong Tham & Nigar Sultana & Harjinder Singh & Ross Taplin
May 2019, Volume 27, Issue 2
- 162-176 Budget implementation in a risky environment: evidence from the Indonesian public sector
by Fuad Rakhman - 177-195 The role of client participation and psychological comfort in driving perceptions of audit quality: Evidence from an emerging economy
by Jomjai Sampet & Naruanard Sarapaivanich & Paul Patterson - 196-227 Corporate governance and detrimental related party transactions: Evidence from Malaysia
by Masood Fooladi & Maryam Farhadi - 228-246 Tone of earnings announcements in sin industries
by Yan Luo & Linying Zhou - 247-272 Product market competition and efficiency of corporate tax management
by Tina Wang - 273-306 Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics
by Saeed Rabea Baatwah & Zalailah Salleh & Jenny Stewart - 307-327 Governance and transparency of the Chinese charity foundations
by Qingmei Xue & Yuning Niu
February 2019, Volume 27, Issue 1
- 2-28 Does Big N matter for audit quality? Evidence from Japan
by Hu Dan Semba & Ryo Kato - 29-48 Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China
by Jun Hao & Minghe Sun & Jennifer Yin - 49-68 The accounting and market consequences of the JOBS Act of 2012: an early study
by Ji Yu & Zabihollah Rezaee & Joseph H. Zhang - 69-96 Perceptions of independent directors about their roles of and challenges on corporate boards: Evidence from a survey in Vietnam
by Thi Tuyet Mai Nguyen & Elaine Evans & Meiting Lu - 97-111 Audit fees, perceived audit risk, and the financial crisis of 2008
by Hanmei Chen & Shaowen Hua & Zenghui Liu & Mei Zhang - 112-136 Family ownership and earnings quality of Thai firms
by Kriengkrai Boonlert-U-Thai & Pradyot K. Sen - 137-159 Do letters to shareholders have information content?
by Prapaporn Kiattikulwattana
December 2018, Volume 26, Issue 4
- 414-443 Disclosure of corporate sustainability performance and firm performance in Asia
by Najul Laskar & Santi Gopal Maji - 444-463 Does board gender diversity affect the transparency of corporate political disclosure?
by D.G. DeBoskey & Yan Luo & Jeff Wang - 464-486 Factors affecting the development of accounting practices in Jordan: an institutional perspective
by Yasean Tahat & Mohamed A. Omran & Naser M. AbuGhazaleh - 487-510 International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index
by Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab - 511-544 Client importance, bank risk, and systemic risk
by Li Li & Mary Ma & Victor Song - 545-570 Does lifting the objective-price constraint in revenue recognition increase the value relevance of earnings and revenue?
by Hung-Yuan Lu & Sophia Wang - 571-594 Securitizations and accounting restatements
by Haiping Wang & Jing Zhang
September 2018, Volume 26, Issue 3
- 278-313 Management accounting change in developing countries: evidence from Libya
by Alhashmi Aboubaker Lasyoud & Jim Haslam & Robin Roslender - 314-335 The effect of feedback, assigned goal levels and compensation schemes on task performance
by Vincent Chong & Simon Tak-wing Leung - 336-358 The association between internal audit department characteristics and IFRS compliance
by Abdulaziz Alzeban - 359-372 Corporate social responsibility (CSR) practices by SIN firms: Evidence from CSR activity and disclosure
by Zenu Sharma & Liang Song - 373-390 National corporate governance, GMI ratings and earnings management: A country level study
by Moataz El-Helaly & Nermeen F. Shehata & Reem El-Sherif - 391-411 The adoption of IFRS, comparability of financial statements and foreign investors’ ownership
by Aria Farah Mita & Sidharta Utama & Fitriany null & Etty R. Wulandari
May 2018, Volume 26, Issue 2
- 154-181 Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China
by Feng Chen & Xingqiang Du & Shaojuan Lai & Mary Ma - 182-207 Disclosure of pension asset allocation and expected rate of return management
by Seokyoun Hwang & Bharat Sarath - 208-224 The impact of pyramid ownership on earnings management
by Justin Mindzak & Tao Zeng - 225-247 What influences the willingness of Vietnamese accountants to adopt International Financial Reporting Standards (IFRS) by 2025?
by Duc Phan & Mahesh Joshi & Bruno Mascitelli - 248-263 Narrow diversification, wide diversification, and audit quality, evidence from China
by Jun Hao & Linxiao Liu & Zhaohui Xu - 264-276 Chinese learner in a linguistically challenged environment – an exploratory study
by Grace Wong & Steven Dellaportas & Barry J. Cooper
February 2018, Volume 26, Issue 1
- 2-18 Why do firms appoint former military personnel as directors? Evidence of loan interest rate in militarily connected firms in Indonesia
by Iman Harymawan - 19-38 Cumulative learning and sustained engagement in an introduction to accounting course
by Husam Aldamen & Keith Duncan & Jennifer L. Ziegelmayer - 39-61 Action at a distance: Accounting inscriptions and corporate governance of a public sector bank in a developing country
by Athula Ekanayake - 62-83 Product market competition, state-ownership, corporate governance and firm performance
by Li Liu & Wen Qu & Janto Haman - 84-106 Explaining IPO initial returns in Malaysia:ex ante uncertainty vs signalling
by Bazeet Olayemi Badru & Nurwati A. Ahmad-Zaluki - 107-130 A study of the relationships among environmental performance, environmental disclosure, and financial performance
by Lucy Wenxiang Lu & Martin Edward Taylor - 131-152 Regulatory restriction on executive compensation, corporate governance and firm performance: Evidence from China
by Haiyan Jiang & Honghui Zhang
December 2017, Volume 25, Issue 4
- 454-471 Managerial ability, tone of earnings announcements, and market reaction
by Yan Luo & Linying Zhou - 472-485 The use of the performance measures in Thai public hospitals
by Suwimon Buathong & Sirilak Bangchokdee - 486-501 Revisiting conditional accounting conservatism in state-controlled firms
by Wilson Li & Tina He & Andrew Marshall & Gordon Tang - 502-525 Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS
by Camillo Lento & Wing Him Yeung - 526-548 Chinese vs US investors’ reactions to accounting narratives: an experiment
by Alex C. Yen & Tracey J. Riley & Peiyu Liao - 549-568 Deferred revenue changes as a leading indicator for future financial performance: Evidence from China
by Ke Zhong & Fang Wang & Lihui Zhou
September 2017, Volume 25, Issue 3
- 322-334 The effects of industry expertise on cost of debt: an individual auditor-level analysis
by Ying-Chieh Wang & Hua Wei Huang & Jeng-Ren Chiou & Yu Chieh Huang - 335-360 Auditor switching and audit fee discounting: the Iranian experience
by Fakhroddin MohammadRezaei & Norman Mohd-Saleh - 361-375 Factors influencing the implementation of risk-based auditing
by Nor Hafizah Zainal Abidin - 376-403 Does recycling improve information usefulness of income? The case of Japan
by null Frendy & HU Dan Semba - 404-423 Simultaneous relationship between performance and executive compensation of Thai non-financial firms
by Wonlop Buachoom - 424-451 Political connections, corporate governance, and tax aggressiveness in Malaysia
by Effiezal Aswadi Abdul Wahab & Akmalia M. Ariff & Marziana Madah Marzuki & Zuraidah Mohd Sanusi
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 Y.H. 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 & 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
May 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
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 & 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
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 & 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