Asian Review of Accounting: Volume 22 Issue 2

The influence of board characteristics on sustainability reporting : Empirical evidence from Sri Lankan firms

Mohamed M. Shamil, Junaid M. Shaikh, Poh-Ling Ho, Anbalagan Krishnan

Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of…

Corporate reporting of intellectual capital: evidence from the Bangladeshi pharmaceutical sector

Subhash Abhayawansa, Mohammad Azim

The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most…

Management accounting systems, enterprise risk management and organizational performance in financial institutions

Siti Zaleha Abdul Rasid, Che Ruhana Isa, Wan Khairuzzaman Wan Ismail

The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS…

Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence

Suhaiza Ismail

The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality…

How students’ ethnicity influences their respect for teachers

Elaine Evans, Rachel F. Baskerville, Katharine Wynn-Williams, Shirley J. Gillett

The purpose of this paper is to investigate whether ethnicity makes a difference to the level of respect given to teachers by tertiary accounting students. In particular, it…