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January 2025, Volume 33, Issue 3
- 411-440 Share lockup expiration of major shareholder, tone management and share pledges: empirical evidence from China
by Jingyi Guan & Xueying Wen & Eping Liu - 547-579 Corporate culture and discontinued operations
by Li Sun - 580-607 How do auditors price financial secrecy culture? An international study
by Xuan Sean Sun & Muhammad Nurul Houqe & Md. Borhan Uddin Bhuiyan & Mahbub Zaman
December 2024, Volume 33, Issue 3
- 441-463 Financial statement comparability and cash holding: moderated by ESG performance in Indonesia
by Tessa Vanina Soetanto & Dian Agustia - 464-495 Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets
by Faisal Khan & Sharif Ullah Jan & Hafiz Muhammad Zia-ul-haq - 496-522 Local mutual funds, corporate community investment and shareholder value
by Hyoseok (David) Hwang & Hyun Gon Kim & Jung Yeun (June) Kim - 523-546 The impact of IFRS 15 on revenue and earnings quality: evidence from China
by Jerry Chen
November 2024, Volume 33, Issue 2
- 341-366 Board characteristics and profitability in sharia-compliant and non-sharia-compliant firms: beyond mere ceremony?
by Muhammad Taufik & Gun Gun Budiarsyah - 367-385 Horizon problem and capital expenditures: evidence from the public sector in Indonesia
by Fuad Rakhman & Ainun Na'im & Shahrokh Saudagaran - 386-407 Level of financial disclosures for listed insurance companies using ISO 31000: empirical evidence from Jordan and Palestine
by Suhaib Al-Khazaleh & Nemer Badwan & Ihab Qubbaj & Mohammad Almashaqbeh
September 2024, Volume 33, Issue 2
- 189-222 Financial structure and innovation: firm-level evidence from Africa
by Misraku Molla Ayalew & Joseph H. Zhang - 223-249 A study of mediating and moderating effects on the relationship between audit quality and integrated reporting quality among Jordanian firms
by Malik Abu Afifa & Isam Saleh & Rahaf Abu Al-Nadi - 250-290 The impact of interaction between religion and legal environment on expense misclassification and real activities: international evidence
by Eric Owusu Boahen & Emmanuel Constantine Mamatzakis - 291-319 The impact of customer concentration on the provision of reverse trade credit
by Yuhan Li & Mengjie Zhang - 320-340 Corporate governance, firm risk and firm performance: the moderating role of group affiliation
by Ratish Kumar Jha & Niva Kalita & Reshma Kumari Tiwari
July 2024, Volume 33, Issue 1
- 107-131 The impact of R&D classification shifting in high-technology industries
by Nika Qiao
May 2024, Volume 33, Issue 1
- 1-17 Corporate governance and corporate sustainability performance: the mediating role of CSR expenditure
by Md Mamunur Rashid & Md Rabiul Kabir
August 2024, Volume 33, Issue 1
- 89-106 Strategic positioning and asymmetric cost behavior
by Rajiv Banker & Renee Flasher & Daqun Zhang - 132-162 Debt maturity, governance and investment efficiency: new evidence from emerging market
by Akash Singh Yadav & Inder Sekhar Yadav - 163-187 Does carbon performance payoff? An empirical evidence from Asia-Pacific region
by Mohan Lal Jangid & Anil Kumar Sharma
June 2024, Volume 33, Issue 1
- 18-42 Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia
by Effiezal Aswadi Abdul Wahab & Iman Harymawan & Damara Ardelia Kusuma Wardani & Mohammad Nasih - 43-71 Bank financial distress and earnings management strategies: evidence from MENA countries
by Mouna Ben Rejeb & Safwan Alzyadat & Nozha Merzki - 72-88 Does ownership structure affect carbon emission disclosure?
by Ankita Bedi & Balwinder Singh
January 2024, Volume 32, Issue 5
- 709-727 Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality
by Takehide Ishiguro & Akihiro Yamada - 728-758 Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance
by Arief Rijanto
February 2024, Volume 32, Issue 5
- 759-780 Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy
by Md Shamim Hossain & Md.Sobhan Ali & Md Zahidul Islam & Chui Ching Ling & Chorng Yuan Fung
May 2024, Volume 32, Issue 5
- 841-861 A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference?
by Mohammed Mehadi Masud Mazumder - 862-888 Drought risk and audit pricing: a mixed-methods study
by Amin Sarlak & Mehdi Khodakarami & Reza Hesarzadeh & Jamal A. Nazari & Fatemeh Taghimolla
April 2024, Volume 32, Issue 5
- 781-810 Do foreign direct investment inflows affect tax revenue in developed and developing countries?
by Faris ALshubiri - 811-840 Do corporate site visits by analysts and institutional investors increase labor investment efficiency?
by Wenfei Li & Zhenyang Tang & Chufen Chen
December 2023, Volume 32, Issue 5
- 693-708 The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data
by Yamina Chouaibi & Rim Zouari-Hadiji & Sawssen Khlifi
December 2023, Volume 32, Issue 4
- 667-692 The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity
by Shilin Liu & Noor Adwa Sulaiman & Suhaily Shahimi
November 2023, Volume 32, Issue 4
- 549-553 Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia
by Li Yao - 554-572 Renovation in environmental, social and governance (ESG) research: the application of machine learning
by Abby Yaqing Zhang & Joseph H. Zhang - 573-605 Busy CEO and financial statement footnotes readability: evidence from Indonesia
by Iman Harymawan & Melinda Cahyaning Ratri & Eka Sari Ayuningtyas - 606-627 Navigating the capital investment through national governance in BRICS economies: the role of cash holdings
by Umar Farooq & Ahmad A. Al-Naimi & Muhammad Irfanullah Arfeen & Mohammad Ahmad Alnaimat - 628-645 Justice, power and voluntary tax compliance: a moderation analysis among taxpayers in Addis Ababa, Ethiopia
by Lemessa Bayissa Gobena - 646-666 The external organizational environment and its impact on strategic management accounting practices: an empirical investigation
by Md. Mamunur Rashid & Dewan Mahboob Hossain & Md. Saiful Alam
November 2023, Volume 32, Issue 3
- 463-490 A global review of the literature on and proxies of busy boards and audit committees
by Yeut Hong Tham - 521-546 A survey study of Iraqi auditors' adoption of blockchain technology
by Rasha H. Majeed & Alaa A.D. Taha
October 2023, Volume 32, Issue 3
- 443-462 Firm's life cycle and cash flow classification: evidence from Indian firms
by Kalyani Mulchandani & Ketan Mulchandani & Megha Jain - 491-520 Tone complexity and analyst forecast behaviors: evidence from earnings conference calls
by Kyungeun Kwon & Mi Zhou & Tawei Wang & Xu Cheng & Zhilei Qiao
September 2023, Volume 32, Issue 3
- 394-422 Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study
by Moh. Riskiyadi - 423-442 Does top managers' tenure matter to management accounting system design?
by Mohamed M.M. Ahmed
June 2023, Volume 32, Issue 3
- 373-393 Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific
by Firdaus Kurniawan & Hilma Tsani Amanati & Albertus Henri Listyanto Nugroho & Nandya Octanti Pusparini
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