Asian Review of Accounting: Volume 32 Issue 1

Readability of auditor reports: does audit market competition matter? Empirical evidence from Iran

Javad Rajabalizadeh

While existing research explores the impact of audit market competition on audit fees and audit quality, there is limited investigation into how competition in the audit market…

One-woman director mandate and earnings quality: role of financial expertise and woman presence on the audit committee

Manish Bansal

The study examines the impact of a recent mandate (Section 149 of the Indian Companies Act, 2013, where firms of a certain size are mandated to appoint at least one woman director…

The impact of accounting comparability on CEO incentive plans in an emerging economy: the moderating role of board independence

Arash Arianpoor, Somaye Efazati

The present study investigates the impact of accounting comparability on chief executive officer (CEO) incentive plans and the moderating role of board independence for companies…

Firm's value and ESG: the moderating role of ownership concentration and corporate disclosures

Shailesh Rastogi, Kuldeep Singh, Jagjeevan Kanoujiya

The study intends to determine the environment, social and governance (ESG)'s impact on the firm's value. In addition, how ownership concentration (OC) and transparency and…

Auditors' narcissism and their professional skepticism: evidence from Iran

Mohammad Hossein Safarzadeh, Mohammad Amin Mohammadian

This study aims to examine the association between Iranian auditors' narcissism and the auditors' professional skepticism.

Ownership concentration and cost of equity in Pakistan: the moderating role of disclosure and governance quality

Memoona Sajid, Hashmat Shabbir, Raheel Safdar

The purpose of this study is to examine the relationship between the ownership concentration and cost of equity of firms in Pakistan context. Moreover, this study also…

The impact of environmental, social and governance (ESG) disclosure on firm financial performance: evidence from Hong Kong

Ricky Chung, Lyndie Bayne, Jacqueline Birt

This study investigates the impact of environmental, social and governance (ESG) disclosure on firm financial performance under a mandatory disclosure regime in Hong Kong.

Client assessments of their audit experiences: the role of experience quality, similarity and client participation

Jomjai Sampet, Naruanard Sarapaivanich, Erboon Ekasingh, Paul Patterson

This study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their…