Printed from https://ideas.repec.org/s/eme/arapps.html
Content
June 2023, Volume 32, Issue 1
- 166-186 Client assessments of their audit experiences: the role of experience quality, similarity and client participation
by Jomjai Sampet & Naruanard Sarapaivanich & Erboon Ekasingh & Paul Patterson
August 2023, Volume 32, Issue 1
- 91-119 Auditors' narcissism and their professional skepticism: evidence from Iran
by Mohammad Hossein Safarzadeh & Mohammad Amin Mohammadian
September 2023, Volume 32, Issue 1
- 120-135 Ownership concentration and cost of equity in Pakistan: the moderating role of disclosure and governance quality
by Memoona Sajid & Hashmat Shabbir & Raheel Safdar - 136-165 The impact of environmental, social and governance (ESG) disclosure on firm financial performance: evidence from Hong Kong
by Ricky Chung & Lyndie Bayne & Jacqueline Birt
July 2023, Volume 32, Issue 1
- 1-28 Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran
by Javad Rajabalizadeh - 29-50 One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee
by Manish Bansal - 51-69 The impact of accounting comparability on CEO incentive plans in an emerging economy: the moderating role of board independence
by Arash Arianpoor & Somaye Efazati - 70-90 Firm's value and ESG: the moderating role of ownership concentration and corporate disclosures
by Shailesh Rastogi & Kuldeep Singh & Jagjeevan Kanoujiya
May 2023, Volume 31, Issue 5
- 661-679 Identifying key factors of sustainability practice in financial institutions based on decision-making trial and evaluation laboratory method
by Yi-Chun Kuo & Yueh-Hsia Huang & Lan Sun & Garrick Small & Shih-Jung Lin - 680-711 Political connections, board ethnicity and value relevance in Mauritius
by Tasneem Mustun & Effiezal Aswadi Abdul Wahab - 712-732 Does the rhetoric art in sustainability reports obstruct the assurance practice?
by Yosra Mnif & Jihene Kchaou - 733-753 The effect of corruption level in steering the business–government relations: evidence from 23 African countries
by Mebrahtu Tesfagebreal & Li Chang & Siele Jean Tuo & Yu Qian
June 2023, Volume 31, Issue 5
- 754-804 The simultaneously representation of women at the audit demand and supply sides and audit quality
by Yosra Mnif & Imen Cherif - 805-831 Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries
by Omar Al Farooque & Rayed Obaid Hammoud AlObaid & Ashfaq Ahmad Khan
March 2023, Volume 31, Issue 4
May 2023, Volume 31, Issue 4
- 583-611 An analysis of audit effort/hour demand based on shareholder ownership power
by Dafydd Mali & Hyoungjoo Lim - 631-657 Separating abusive from efficient related-party transactions: evidence from India
by Kinshuk Saurabh
April 2023, Volume 31, Issue 4
- 522-558 Intellectual capital and firm performance: the moderating effect of auditor characteristics
by Md. Jahidur Rahman & Hongyi Liu - 559-582 Political hegemony and accounting discourse: valuing nationalization
by Sri Pujiningsih & Ani Wilujeng Suryani & Ika Putri Larasati & Sharifah Norzehan Syed Yusuf - 612-630 The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy
by Arash Arianpoor & Farideh Esmailzadeh Asali
January 2023, Volume 31, Issue 3
- 349-366 Political–economic instability and earnings management in an emerging market: the case of the 2016 Presidential Impeachment in Brazil
by Douglas Andrade & Dante Viana & Vera Ponte & Sylvia Domingos - 367-386 Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan
by Shahid Latif & Safrul Izani Mohd Salleh & Mazuri Abd. Ghani & Bilal Ahmad
February 2023, Volume 31, Issue 3
- 387-413 Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news
by Sharad Asthana & Rachana Kalelkar - 414-436 The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt
by Soad Moussa Tantawy & Tantawy Moussa - 437-459 Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?
by Tamanna Dalwai & Ahmed Mohamed Habib & Syeeda Shafiya Mohammadi & Khaled Hussainey - 460-493 State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders
by Iman Shaat & Husam Aldamen & Kim Kercher & Keith Duncan
March 2023, Volume 31, Issue 3
- 494-515 Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective
by Dewan Mahboob Hossain & Md. Saiful Alam
January 2023, Volume 31, Issue 2
- 203-226 The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context
by Mouna Guedrib & Ghazi Marouani - 276-283 Unionization and employee welfare: a theoretical investigation using earnings management
by Guoyu Lin & Anna Bergman Brown & Eric Lin & Chunhao Xu - 284-316 An analysis of the positive effect of real earnings management on financial performance
by Hyoung Joo Lim & Dafydd Mali - 317-347 Bank competition and SMEs access to finance in India: evidence from World Bank Enterprise Survey
by Bijoy Rakshit & Samaresh Bardhan
December 2022, Volume 31, Issue 2
- 181-202 Use of visuals in sustainability reporting by New Zealand Stock Exchange (NZX) listed companies: an impression management perspective
by Mahmood Ahmed Momin & Zahir Uddin Ahmed & Renhe Liu - 227-255 The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees: empirical evidence from Jordan
by Esraa Esam Alharasis & Maria Prokofieva & Colin Clark - 256-275 Financial reporting, debt covenants and convertible debts
by Chee Kwong Lau
August 2022, Volume 31, Issue 1
- 86-113 Ownership concentration and accounting information consistency—evidence from Chinese listed companies
by Shaojun Fan & Juan Chen & Hong Han - 114-130 Perceived internationalization of accounting education: the case of Vietnam
by Tra My Nguyen & Duc Phan & Greeni Maheshwari
December 2022, Volume 31, Issue 1
November 2022, Volume 31, Issue 1
- 42-56 Auditors' response to regulators during COVID-19: disclosures of key audit matters
by Elizabeth Rainsbury & Saman Bandara & Ahesha Perera - 131-152 Local government turnover and capital structure: evidence from China
by Shangkun Liang & Fu Xin & Junli Yu & Gang Zhao
October 2022, Volume 31, Issue 1
- 1-25 Information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China
by Gang Zhao & Xin Yu & Kailun Ni - 176-179 An analysis of the meta-analysis of board characteristics and demand for audit quality
by Zhifeng Yang
September 2022, Volume 31, Issue 1
- 26-41 Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions
by Bernd Engelmann & Thi Thanh Lam Nguyen - 153-175 Board characteristics and demand for audit quality: a meta-analysis
by Deepali Kalia & Debarati Basu & Sayantan Kundu
October 2022, Volume 30, Issue 5
- 645-647 Discussion of “local government turnover and capital structure: evidence from China”
by Jingjing Li - 669-690 Is auditor tolerant of earnings management in socially responsible firms? Evidence from China
by Huy Viet Hoang & Son Tung Ha & Manh Linh Tran & Thi Thu Trang Nguyen
November 2022, Volume 30, Issue 5
- 648-668 Value relevance of book values, earnings, and future earnings: evidence by time, life cycle stage, and market uncertainty
by Kriengkrai Boonlert-U-Thai & Philipp Schaberl - 691-712 Corporate disclosures and financial distress in banks in India: the moderating role of competition
by Shailesh Rastogi & Jagjeevan Kanoujiya - 713-745 Corporate social responsibility and firm market performance: the role of product market competition and firm life cycle
by Redhwan Al-Dhamari & Bakr Al-Gamrh & Omar Al Farooque & Elaigwu Moses
September 2022, Volume 30, Issue 4
- 559-580 Ex-auditor executives and investment efficiency: evidence from Indonesia
by Agnes Aurora Ngelo & Iman Harymawan & Mohammad Nasih - 581-615 Principles-based versus rules-based: accounting standards precision and financial restatements in China
by Shungen Luo & Fei Song - 616-644 Financially distressed firms' earnings management behavior: does audit partners' industry expertise matter?
by Yu-Shan Chang & Li-Lin (Sunny) Liu & Dana A. Forgione
July 2022, Volume 30, Issue 4
- 381-397 Negative goodwill and postmerger operating performance: evidence from Japan
by Yoshiaki Amano - 398-431 Do industry specialist auditors enhance accounting quality in the EU? Evidence from the pre-IFRS and mandatory post-IFRS periods
by Dennis M. Lopez & Michael A. Schuldt & Jose G. Vega - 432-464 Continuing professional education and audit quality: evidence from an emerging market
by Murat Ocak & Serdar Ozkan & Gökberk Can - 465-489 Impact of banking relationships and ownership concentration on corporate cash holdings in India
by Vedika Saxena & Seshadev Sahoo - 490-512 The association between public pension fund characteristics and pension accounting choices
by Guoquan Xu & Fang-Chun Liu & Hsiao-Tang Hsu & Jerry Lin
August 2022, Volume 30, Issue 4
- 513-539 Impact of MD&A sentiment on corporate investment in developing economies: Chinese evidence
by Elena Fedorova & Pavel Drogovoz & Alexandr Nevredinov & Polina Kazinina & Cai Qitan - 540-558 Joint board management meetings and earnings management
by Dian Agustia & Iman Harymawan & Mohammad Nasih & John Nowland
May 2022, Volume 30, Issue 3
- 297-313 CSR committees, politicians and CSR efforts
by Jun Guo & Yang Yu
June 2022, Volume 30, Issue 3
- 314-337 Busy CEOs and financial reporting quality: evidence from Indonesia
by Iman Harymawan & Mohammad Nasih & Nadia Klarita Rahayu & Khairul Anuar Kamarudin & Wan Adibah Wan Ismail - 338-351 Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals
by Yoshitaka Shirinashihama - 352-377 Institutionalization of results-based budgeting in the public sector: political and economic pressures
by Nizar Mohammad Alsharari
February 2022, Volume 30, Issue 2
- 177-206 The determinants of risk reporting during the period of adoption of Basel II Accord: evidence from the Portuguese commercial banks
by Graça Azevedo & Jonas Oliveira & Luiza Sousa & Maria Fátima Ribeiro Borges
March 2022, Volume 30, Issue 2
- 207-232 Employee treatment and discontinued operations
by Lori Leonard & Li Sun - 233-257 Betting against real earnings management
by Manish Bansal & Asgar Ali - 258-293 Risk reporting: do country-level institutional forces really matter?
by Rogério Serrasqueiro & Jonas Oliveira
January 2022, Volume 30, Issue 1
- 1-30 Do religion and politics impact corporate governance diversity policy?
by Parveen P. Gupta & Kevin C.K. Lam & Heibatollah Sami & Haiyan Zhou - 31-58 The use of data analytics in external auditing: a content analysis approach
by Yeamin Jacky & Noor Adwa Sulaiman
December 2021, Volume 30, Issue 1
- 121-151 Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry
by Pinprapa Sangchan & Md. Borhan Uddin Bhuiyan & Ahsan Habib - 152-173 CEO beauty and management guidance
by Jun Guo & Jung Yeun Kim & Sungsoo Kim & Nan Zhou
October 2021, Volume 30, Issue 1
- 59-76 Managerial ability and intellectual capital disclosure
by Javad Rajabalizadeh & Javad Oradi - 77-96 The influence of Hofstede’s cultural dimension on tax compliance behaviour of tax practitioners
by Rohaida Seno & Hafiza Aishah Hashim & Roshaiza Taha & Suhaila Abdul Hamid
November 2021, Volume 30, Issue 1
- 97-120 Insurance claims and audit quality: evidence from trade credit insurance in Chinese listed firms
by Songsheng Chen & Jun Guo & Yingying Tian & Lijuan Yan
October 2021, Volume 29, Issue 5
- 601-616 Antecedents and consequences of perceived job security of professional accountants
by Ahmad Usman Shahid & Hafiza Sobia Tufail & Jawad Shahid & Aimen Ismail - 617-636 The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand
by Marziana Madah Marzuki & Muhammad Syukur Muhammad Al-Amin
September 2021, Volume 29, Issue 4
- 505-524 Media coverage and financial restatements: evidence from China
by Radwan Hussien Alkebsee & Ahsan Habib - 525-557 The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders
by Saman Bandara & Michael Falta
October 2021, Volume 29, Issue 4
- 558-578 Does disclosure of earnings forecasts regulation affect the valuation of IPOs? Evidence from an emerging country
by Chui Zi Ong & Rasidah Mohd-Rashid & Waqas Mehmood & Ahmad Hakimi Tajuddin - 579-598 Risk, competition, efficiency and its interrelationships: evidence from the Chinese banking industry
by Yong Tan & Vincent Charles & Doha Belimam & Shabbir Dastgir
August 2021, Volume 29, Issue 3
- 383-398 Non-GAAP earnings quality in firms with data breach incident
by Dongfang Nie & Chunhao Xu - 399-442 Principles-based accounting standards and the timeliness of annual reports: evidence from China
by Fei Song & Jianan Zhou - 443-473 CEO pulchronomics and appearance discrimination
by Jung Yeun (June) Kim & Linna Shi & Nan Zhou - 474-504 Business strategy, intellectual capital, firm performance, and bankruptcy risk: evidence from Oman's non-financial sector companies
by Tamanna Dalwai & Mahdi Salehi
July 2021, Volume 29, Issue 3
- 362-382 The effect of political connections on firm performance: evidence from Egypt
by Aref M. Eissa & Yasser Eliwa
June 2021, Volume 29, Issue 3
- 332-361 The information content of managerial insider trading: evidence from analyst forecasts
by Omar Esqueda & Thanh Ngo & Daphne Wang
May 2021, Volume 29, Issue 3
- 291-306 Do socially responsible firms always disclose high-quality earnings? Evidence from an emerging socialist economy
by Hung Ngoc Dang & Khanh Hoang & Van Thuy Vu & Linh Van Nguyen - 307-331 Does annual report readability explain the accrual anomaly?
by Ming Liu & Zhefeng Liu
March 2021, Volume 29, Issue 3
- 269-290 Environmental disclosure and firm efficiency: a study of Pakistani firms
by Imad Rahim
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
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
December 2020, Volume 29, Issue 1
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
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
- 445-462 A retrospective overview of the Asian Review of Accounting during 1992–2019
by Satish Kumar & Riya Sureka & Nitesh Pandey - 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
by Misraku Molla Ayalew & Zhang Xianzhi
June 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
May 2019, Volume 28, Issue 2
- 213-228 Refinement of the FCF motive for stock repurchases
by Nan Liu
December 2019, Volume 28, Issue 2
- 255-271 (Dis)aggregated earnings forecasts and acquisition financing
by Paul Ordyna
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
December 2019, Volume 28, Issue 1
- 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
November 2019, Volume 27, Issue 4
- 508-545 Bringing religion back in
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
October 2019, Volume 27, Issue 4
- 489-507 The impact of corporate reporting readability on informational efficiency
by Reza Hesarzadeh & Javad Rajabalizadeh - 563-594 Compliance costs and comparability benefits of cross-listing
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
by Devi Sulistyo Kalanjati & Damai Nasution & Karin Jonnergård & Soegeng Sutedjo
September 2019, Volume 27, Issue 3
- 373-400 The role of audit quality on market consequences of voluntary disclosure
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
June 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 - 464-486 Busy boards and earnings management – an Australian perspective
by Yeut Hong Tham & Nigar Sultana & Harjinder Singh & Ross Taplin
October 2019, Volume 27, Issue 3
- 350-372 Stock pledging and earnings management: an empirical analysis
by Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar - 444-463 Accruals intensity and auditor choice
by Wael Aguir & Linxiao Liu & Emeka Nwaeze
April 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
by Jomjai Sampet & Naruanard Sarapaivanich & Paul Patterson - 228-246 Tone of earnings announcements in sin industries
by Yan Luo & Linying Zhou
May 2019, Volume 27, Issue 2
- 196-227 Corporate governance and detrimental related party transactions
by Masood Fooladi & Maryam Farhadi - 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
by Saeed Rabea Baatwah & Zalailah Salleh & Jenny Stewart - 307-327 Governance and transparency of the Chinese charity foundations
by Qingmei Xue & Yuning Niu
March 2019, Volume 27, Issue 1
- 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
by Thi Tuyet Mai Nguyen & Elaine Evans & Meiting Lu
February 2019, Volume 27, Issue 1
- 29-48 Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China
by Jun Hao & Minghe Sun & Jennifer Yin - 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 27, Issue 1
- 2-28 Does Big N matter for audit quality? Evidence from Japan
by Hu Dan Semba & Ryo Kato
November 2018, Volume 26, Issue 4
- 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
by Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab - 511-544 Client importance, bank risk, and systemic risk
by Li Li & Mary Ma & Victor Song - 571-594 Securitizations and accounting restatements
by Haiping Wang & Jing Zhang
October 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 - 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
August 2018, Volume 26, Issue 3
- 278-313 Management accounting change in developing countries: evidence from Libya
by Alhashmi Aboubaker Lasyoud & Jim Haslam & Robin Roslender - 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
by Zenu Sharma & Liang Song - 391-411 The adoption of IFRS, comparability of financial statements and foreign investors’ ownership
by Aria Farah Mita & Sidharta Utama & Fitriany Fitriany & Etty R. Wulandari
July 2018, Volume 26, Issue 3
- 314-335 The effect of feedback, assigned goal levels and compensation schemes on task performance
by Vincent Chong & Simon Tak-wing Leung - 373-390 National corporate governance, GMI ratings and earnings management
by Moataz El-Helaly & Nermeen F. Shehata & Reem El-Sherif
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
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 anteuncertainty 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
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
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 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