Asian Review of Accounting: Volume 20 Issue 2

Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom

Leopold Bayerlein, Omar Al Farooque

The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within…

Firm size, disclosure and cost of equity capital

Zaini Embong, Norman Mohd‐Saleh, Mohamat Sabri Hassan

Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller firms due to economies of scale (lower relative costs to produce) and…

Mutual fund selection criteria: evidence from Malaysia

Nurasyikin Jamaludin, Malcolm Smith, Paul Gerrans

Under its “Members Investment Scheme” strategic initiative, the Malaysian Employees Provident Fund (EPF) permits its members to invest part of their retirement savings in approved…

Audit exemption among SMEs in Malaysia

Norashikin Kamarudin, Zubaidah Zainal Abidin, Malcolm Smith

Audit helps both shareholders and stakeholders to make informed decisions about future directions, based on how the company is performing. The issue of audit exemption among small…

The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence

Damai Nasution, Ralf Östermark

The purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society…