Asian Review of Accounting: Volume 22 Issue 1

Public disclosure and bank loan contracting: evidence from emerging markets

Iftekhar Hasan, Liang Song

The purpose of this paper is to fill this void in the existing literature and investigate how firms’ disclosure policies influence bank loan contracting in emerging markets after…

Audit quality and market pricing of earnings and earnings components in China

Ahsan Habib, Haiyan Jiang, Donghua Zhou

– The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China.

An empirical study on the determinants of information disclosure of Malaysian non-profit organizations

S. Zainon, R. Atan, Y. Bee Wah

The purpose of this paper is to examine the determinants of the extent of disclosure by non-profit organizations (NPOs) in Malaysia due to the growing interest in the disclosure…

The expectation-performance gap in generic skills in accounting graduates: Evidence from Sri Lanka

Nadana Abayadeera, Kim Watty

The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university…

Special Issue on Audit Quality

Special issue on enterprise risk management