Asian Review of Accounting: Volume 28 Issue 3

The effect of financial constraints on innovation in developing countries: Evidence from 11 African countries

Misraku Molla Ayalew, Zhang Xianzhi

The purpose of this paper is to investigate the effect of financial constraints on innovation in developing countries. It also examines how the effect of financial constraints…

Earnings persistence, institutional investors monitoring and types of political connections

Chwee Ming Tee, Puspavathy Rasiah

The purpose of this study is to examine whether institutional investors monitoring attenuate (exacerbate) weaker earnings persistence in politically connected firms (PCFs). In…

Impacts of activity-based costing on organizational performance: evidence from Thailand

Witchulada Vetchagool, Marcjanna M. Augustyn, Mike Tayles

To extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive…

Sales order backlog and corporate cash holdings

Kailing Deng, Linda Nichols, Li Sun

We examine the impact of sales order backlog (an important leading performance indicator) on corporate cash holdings and the role of corporate governance in the relation between…

Accrual mispricing in the era of corporate governance reforms

Lan Sun

This study is primarily motivated by the increasing concern of the academic, practitioners, regulators and standard setters regarding the quality of earnings and financial…

Generic skills in accounting education in Saudi Arabia: students’ perceptions

Mohammed Ali Al Mallak, Lin Mei Tan, Fawzi Laswad

The purpose of this exploratory study is to examine the perceptions of Saudi university accounting students of the importance of developing generic skills in their accounting…

Financial reporting quality, audit fees and risk committees

Md. Borhan Uddin Bhuiyan, Ummya Salma, Jamal Roudaki, Siata Tavite

The purpose of this paper is to examine the association between the existence of a risk committee (RC) in a firm and financial reporting quality. We also investigate whether…

A retrospective overview of the Asian Review of Accounting during 1992–2019

Satish Kumar, Riya Sureka, Nitesh Pandey

Asian Review of Accounting (ARA), a leading journal in the field of accounting, completed its 29 years of active publishing in the year 2019. The primary objective of this study…

Auditors’ response to readability of financial statement notes

Mahdi Salehi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian, Seyed Hamed Fahimifard

The main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern…