Asian Review of Accounting: Volume 4 Issue 1

PREDICTION OF CORPORATE FAILURE: THE EFFECT OF FEEDBACK ON HUMAN JUDGMENTS

A. Chew Ng, Keith A. Houghton

Previous researchers (eg. Libby, 1976 and Salamon et al., 1976) have proposed three alternative strategies for improving decisions: (1) changing the information set; (2) replacing…

VOLUNTARY REPORTING OF VALUE ADDED STATEMENTS IN SINGAPORE

Theo Christopher, Salleh Hassan, Atique Islam

This paper examines why a sample of Singaporean listed companies voluntarily report Value Added Statements (VASs) in their annual reports. Given prior studies regarding the…

THE PERFORMANCE EFFECTS OF FIT BETWEEN ACCOUNTING FIRM ORGANIZATIONAL CULTURE AND ENVIRONMENTAL FACTORS: SOME EVIDENCE FROM TAIWAN

Chee W. Chow, Richard Nen‐Chen Hwang, Y. Robert Lin

In the current era of intensifying global competition, much attention has been focused on how companies need to change their structures and processes, or more broadly…

ECONOMIC CONSEQUENCES OF ALTERNATIVE FIXED‐COST ALLOCATIONS IN A PRINCIPAL‐AGENT SETTING

Joseph K. Cheung, Jeong‐Bon Kim, Danny Wong

The paper analyses the differential effect of alternative fixed‐cost allocations on managerial effort and risk sharing. In doing so, two alternative schemes are considered: (1…

THE DETERMINANTS OF AUDIT FEES: AUSTRALIAN PERSPECTIVE

Ming‐Wei Zhang, Steven Myrteza

In line with the guidelines suggested by the Australian Society of Certified Practising Accountants, a sample of 243 Australian listed companies was used in this study to…

CITIZENS' ATTITUDES TOWARDS TAX EVASION IN HONG KONG

Richard S Simmons, TY Cheng

This research is an exploratory study into Hong Kong citizens' attitudes towards tax evasion, undertaken to provide an indication of the extent of tax evasion in the territory…

COSTS AND BENEFITS OF CASH FLOW ACCOUNTING: IMPLICATIONS FOR MALAYSIA

Neil Garrod, Fatimah Shahman

An issue which has received recent attention internationally is that of cash flow statements. In Malaysia members of the accounting bodies have been invited to present their…

ANNUAL REPORT FINANCIAL RATIO COMPONENT CONSISTENCY

John K. Courtis

Annual changes in financial ratio values are susceptible to ambiguous interpretation because of different applications of generally accepted accounting principles and different…