Asian Review of Accounting: Volume 7 Issue 2

An Experimental Study of Hong Kong and Chinese Auditors' Perceptions of Auditor Independence

Ramesh Narasimhan, Stephanie S.H. Ng

The objective of this study is to compare the perceptions of Chinese and Hong Kong auditors towards auditor independence. There is growing concern about auditors' independence in…

Comprehensive Income: The Perceived Usefulness of Total Recognised Revenues and Expenses in New Zealand

Robert Beale, Howard Davey

Since 1995, the financial reports of New Zealand entities have been legally required to disclose a measure of comprehensive income known as Total Recognised Revenues and Expenses…

Users and Uses of Environmental Accounting: The Case of the Philippines

Alessandra La Notte, Roger Burritt

Identification of the users and uses for environmental accounting information are not well researched in developing countries. Development of an environmental accounting system at…

The Influence of Selected Contingent Variables on Half‐Yearly Reporting Compliance by Listed Companies in Australia and Singapore

Samantha Tan, Greg Tower

This paper reports the results of a study on the half‐yearly reporting compliance practices of Australian and Singapore listed companies. The possible influence of four contingent…

Usefulness of Statement of Cash Flows: Evidence from Malaysian Analysts

Theo Christopher, Salleh Hassan

This study examines the perceptions of Malaysian investment analysts on the usefulness of statement of cash flows compared with other sections in the annual report. Namely, the…

Development of Accounting Standards and Adoption of IASs: Perceptions of Accountants from a Developing Country

PL Joshi, Hassan Al‐Basteki

Arguments prevail in Bahrain over whether to establish a body for setting local accounting standards or to continue to encourage the application of international accounting…

Extending our Objectives: What Students Learn from Instruction and Practice

Monte B. Wynder, Peter F. Luckett

In response to growing dissatisfaction from employers, accounting educators have been called upon to broaden the knowledge and skills of their graduates. This leads us to consider…