Asian Review of Accounting: Volume 25 Issue 2

The effect of directors’ and officers’ insurance on audit fees: the case of an emerging economy

Kuei-Fu Li, Yi-Ping Liao

The purpose of this paper is to examine the role of D&O insurance in audit pricing in Taiwan, an emerging market in which auditors face negligible litigation risk and intense…

Audit quality and audit report lag: case of Indonesian listed companies

Rusmin Rusmin, John Evans

The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the…

Debiasing the halo effect in audit decision: evidence from experimental study

Intiyas Utami, Indra Wijaya Kusuma, Gudono Gudono, Supriyadi Supriyadi

The purpose of this paper is to test the existence of the halo effect caused by the presentation of information scope (holistic/specific), which can eventually lead to an…

Management accounting change and the implementation of GFMIS: a Jordanian case study

Nizar Mohammad Alsharari, Mayada Abd El-Aziz Youssef

The purpose of this paper is to explain the processes of management accounting change (MAC) in the Jordanian Customs Organization (JCO) within its social context following public…

Investment decisions and bank loan contracting

Wenxia Ge, Tony Kang, Gerald J. Lobo, Byron Y. Song

The purpose of this paper is to examine how a firm’s investment behavior relates to its subsequent bank loan contracting.

Accounting conservatism, corporate governance and political connections

Nor Farizal Mohammed, Kamran Ahmed, Xu-Dong Ji

The purpose of this paper is to examine the relationship between accounting conservatism, corporate governance and political connection in listed firms in Malaysia where political…