Asian Review of Accounting: Volume 32 Issue 5

The moderating role of CSR in the relationship between earnings management and cost of equity: evidence from European ESG data

Yamina Chouaibi, Rim Zouari-Hadiji, Sawssen Khlifi

The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating…

Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality

Takehide Ishiguro, Akihiro Yamada

This study investigates the relationship between foreign ownership, earnings quality and overinvestment in Japanese zombie firms.

Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance

Arief Rijanto

Know your customer (KYC), accounting standards, issuance, clearing, and trade settlement became the major barrier to implement accounting, accountability and assurance process in…

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling, Chorng Yuan Fung

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Do foreign direct investment inflows affect tax revenue in developed and developing countries?

Faris ALshubiri

This study aims to examine the effect of foreign direct investment (FDI) inflows on tax revenue in 34 developed and developing countries from 2006 to 2020.

Do corporate site visits by analysts and institutional investors increase labor investment efficiency?

Wenfei Li, Zhenyang Tang, Chufen Chen

Corporate site visits increase labor investment efficiency.

A longitudinal examination of anti-corruption disclosure in the banking sector of a least-developed economy: does board composition make a difference?

Mohammed Mehadi Masud Mazumder

This study focuses on anti-corruption disclosure (ACD) as a critical indicator of a bank’s commitment to combat corruption. It seeks to measure the level of ACD in banking…

Drought risk and audit pricing: a mixed-methods study

Amin Sarlak, Mehdi Khodakarami, Reza Hesarzadeh, Jamal A. Nazari, Fatemeh Taghimolla

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local…