Asian Review of Accounting: Volume 29 Issue 2

Stakeholders expectations for CSR-related corporate governance disclosure: evidence from a developing country

Yousuf Kamal

The purpose of this paper is to explore stakeholders' expectations in relation to corporate social responsibility (CSR)–related corporate governance practices. The paper aims to…

The effect of audit engagement partner professional experience on audit quality and audit fees: early evidence from Form AP disclosure

Chenyong Liu, Chunhao Xu

The purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship between…

The effect of conservative financial reporting and tax aggressiveness on the market valuation of unrecognized tax benefits

Carlos E. Jiménez-Angueira, Emeka Nwaeze, Sung-Jin Park

Prior studies document a positive relation between stock prices and tax-related contingent liability, unrecognized tax benefits (UTBs) and interpret the finding as evidence that…

Independence and effectiveness of Shariah supervisory board of Islamic banks: evidence from an emerging economy

Md. Kausar Alam, Muhammad Shahin Miah

The main objective of the study is to ascertain the level of independence and the effectiveness of the Shariah Supervisory Board (SSB) members of Islamic banks in Bangladesh. This…

Does managerial ability affect disclosure? Evidence from earnings press releases

Beibei Yan, Özgür Arslan-Ayaydin, James Thewissen, Wouter Torsin

Prior research shows that managers with lower ability release less accurate management earnings forecasts and have more earnings restatements, lower earnings persistence and lower…

Proximity to broad bond rating change and annual report readability

Wray Bradley, Li Sun

The purpose of this study is to examine the impact of proximity to broad bond rating change on annual report reading difficulty.

Do audit committee characteristics improve financial reporting quality in emerging markets? Evidence from Iran

Mehdi Safari Gerayli, Yasser Rezaei Pitenoei, Ahmad Abdollahi

The purpose of this study is to investigate the association between certain audit committee characteristics like independence and financial expertise with financial reporting…