Asian Review of Accounting: Volume 31 Issue 3

Political–economic instability and earnings management in an emerging market: the case of the 2016 Presidential Impeachment in Brazil

Douglas Andrade, Dante Viana, Vera Ponte, Sylvia Domingos

This study analyzes earnings management among Brazilian public firms during the 2016 Presidential Impeachment.

Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan

Shahid Latif, Safrul Izani Mohd Salleh, Mazuri Abd. Ghani, Bilal Ahmad

This qualitative inquiry sheds light on using management accounting systems to address economic sustainability concerns in small and medium enterprises (SMEs) of Pakistan…

Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news

Sharad Asthana, Rachana Kalelkar

This paper's purpose was to examine the impact of geomagnetic activity (GMA) on the timing and valuation of earnings information disclosed by firms every quarter.

The effect of political connections on firms' auditor choice decisions and audit opinions: evidence from Egypt

Soad Moussa Tantawy, Tantawy Moussa

This paper aims to examine how different types of corporate political connections (PCs) affect auditor choice decisions (and, therefore, audit quality) and audit opinions…

Does managerial ability and auditor report readability affect corporate liquidity and cost of debt?

Tamanna Dalwai, Ahmed Mohamed Habib, Syeeda Shafiya Mohammadi, Khaled Hussainey

This study investigates the impact of managerial ability and auditor report readability on the cost of debt and corporate liquidity in Omani-listed industrial companies.

State-owned enterprises' board characteristics and audit fees: an international perspective in view of economic freedom, political democracy and protection of minority shareholders

Iman Shaat, Husam Aldamen, Kim Kercher, Keith Duncan

The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses…

Discourses on social inequality in the NGO annual reports of Bangladesh: an analysis from the impression management perspective

Dewan Mahboob Hossain, Md. Saiful Alam

The main objective of this article is to explore the discourses on social inequality in the annual reports of Bangladeshi NGOs.