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Journal cover: Asian Review of Accounting

Asian Review of Accounting

ISSN: 1321-7348

Online from: 1992

Subject Area: Accounting and Finance

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Table of contents:
Volume 20 issue 2

Published: 2012, Start page: p93

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Articles
Article Id: Article Information:
17042102 Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
Leopold Bayerlein, Omar Al Farooque (pp. 93 - 118)
Keywords: Accounting, Accounting standards, Australia, Bootstrapping significance test, Financial reporting, Harmonization, Hong Kong, IFRS, McNemar test, Split C-Index, United Kingdom
Article type: Research paper
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17042108 Firm size, disclosure and cost of equity capital
Zaini Embong, Norman Mohd-Saleh, Mohamat Sabri Hassan (pp. 119 - 139)
Keywords: Cost of equity, Disclosure, Equity capital, Financial accounting, Information asymmetry, Malaysia, Size
Article type: Research paper
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17042110 Mutual fund selection criteria: evidence from Malaysia
Nurasyikin Jamaludin, Malcolm Smith, Paul Gerrans (pp. 140 - 151)
Keywords: Malaysia, Mutual fund, Religion, Savings, Unit trusts
Article type: Research paper
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17042113 Audit exemption among SMEs in Malaysia
Norashikin Kamarudin, Zubaidah Zainal Abidin, Malcolm Smith (pp. 152 - 162)
Keywords: Audit, Audit exemption, Auditing, Malaysia, Small companies, Small to medium-sized enterprises, SMEs
Article type: Research paper
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17042116 The impact of social pressures, locus of control, and professional commitment on auditors’ judgment: Indonesian evidence
Damai Nasution, Ralf Östermark (pp. 163 - 178)
Keywords: Auditing, Auditor independence, Auditors, Auditors’ judgment, Culture, Ethical judgment, Indonesia, Locus of control, Professional commitment, Social pressures
Article type: Research paper
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