Asian Review of Accounting: Volume 4 Issue 2

A Study of Short‐Run Overreaction in Hong Kong Stock Market

Dennis Chan

Investors in Hong Kong tend to overreact to good news but not to bad news in the short run. ‘Winner’ stock portfolios making abnormal gains on the event day tend to make abnormal…

The Impact of Contingency Factors on the Effectiveness of Budgetary Emphasis in Sino‐Foreign Joint Ventures

Dennis W Taylor

Behavioural consequences of emphasis on budget‐related performance evaluation measures have been extensively researched in single countries, but not in cross‐cultural…

The Deteminants of Audit Fees in HongKong: An Empirical Study

Sandra W.M. HO, Patrick P.H. NG

This paper studies the audit fee structure in Hong Kong. By analysing data concerning a number of variables representing auditee size, auditee risk, complexity of audit, auditor…

The Impact of Cultural Influences on the Relationship Between Budgetary Participation, Role Stress, and Job Satisfaction

David Goodwin, Sirirat Sethapokin

This paper re‐examines an earlier research outcome which concluded that budgetary role ambiguity intervenes in the budgetary participation ‐ job satisfaction relationship. In this…

Views of Malaysian User‐Groups to the Role of Budget, Budget Pressure and Participation

Loo Sin Chun

The main objective of this paper is to examine the views of four user‐groups to three important budget related issues. The four user‐groups comprise of accountants, managers…

Role of Practical Experience: Perception Among Hong Kong Accounting Faculty

Connie Shum, Wing‐Hung Tam, Gladie Lui

This study examines accounting academics' perceptions of practical experience. Although such experience is perceived as important for student learning and school image, it is not…

A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand

Howard Davey, Raelyn Coombes

There is considerable emphasis in the literature upon the development of environmental accounting and some focus upon theoretical perspectives on their regulation, but there is…

Budgetary Control and Performance Evaluation Systems in Corporations in Bahrain

Pem Lal Joshi, Jasim Abdulla

This study examines some aspects of budgetary control and performance valuation systems by utilising data based on a questionnaire survey of 42 medium and large size companies…