Asian Review of Accounting: Volume 30 Issue 1

Do religion and politics impact corporate governance diversity policy?

Parveen P. Gupta, Kevin C.K. Lam, Heibatollah Sami, Haiyan Zhou

In this paper, the authors examine how religious and political factors affect a firm's corporate governance diversity policies.

The use of data analytics in external auditing: a content analysis approach

Yeamin Jacky, Noor Adwa Sulaiman

This study examines the perceptions of interested stakeholders on the factors affecting the use of data analytics (DA) in financial statement audits. Response letters submitted by…

Managerial ability and intellectual capital disclosure

Javad Rajabalizadeh, Javad Oradi

While prior research in the area of intellectual capital (IC) disclosure has mainly focused on firm, board and audit committee characteristics, there is little research on whether…

The influence of Hofstede’s cultural dimension on tax compliance behaviour of tax practitioners

Rohaida Seno, Hafiza Aishah Hashim, Roshaiza Taha, Suhaila Abdul Hamid

The purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while…

Insurance claims and audit quality: evidence from trade credit insurance in Chinese listed firms

Songsheng Chen, Jun Guo, Yingying Tian, Lijuan Yan

Using unique trade credit insurance data from China, we examine whether trade insurance claims are associated with audit efforts and audit quality.

Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry

Pinprapa Sangchan, Md. Borhan Uddin Bhuiyan, Ahsan Habib

The paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International…

CEO beauty and management guidance

Jun Guo, Jung Yeun Kim, Sungsoo Kim, Nan Zhou

The authors study whether CEO beauty influences management guidance.