Asian Review of Accounting: Volume 21 Issue 3

Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan

Satoshi Sugahara

The purpose of this paper is to report the findings of a survey on the perception of the globalisation of accounting education among academics teaching at tertiary schools in…

A study of Australian and Chinese accountants’ attitudes towards independence issues and the impact on ethical judgements

Ying Han Fan, Gordon Woodbine, Wei Cheng

The purpose of this paper is to further extend research (Fan et al., 2012a) examining the attitudes of Chinese certified public accountants with respect to independence aspects of…

Information disclosure by family-controlled firms : The role of board independence and institutional ownership

Salim Darmadi, Achmad Sodikin

The purpose of this paper is to investigate the influence of family control on the extent of voluntary disclosure in the annual report of Indonesian listed firms. Further, it…

Drivers of value for money public private partnership projects in Malaysia

Suhaiza Ismail

The purpose of this paper are twofold. First, it aims to investigate the factors that enhance the VFM achieved from PPP projects in Malaysia. Second, it aims to examine the…

A risky tale of two countries

Agung Nur Probohudono, Greg Tower, Rusmin Rusmin

The purpose of this paper is to provide a comparative analysis of the communication of the five major categories of risk (business, strategy, market and credit risk disclosure…