Asian Review of Accounting: Volume 26 Issue 3

Management accounting change in developing countries: evidence from Libya

Alhashmi Aboubaker Lasyoud, Jim Haslam, Robin Roslender

The purpose of this paper is to investigate the change in management accounting and control systems (MACSs) within two large public manufacturing companies in Libya so-called…

The effect of feedback, assigned goal levels and compensation schemes on task performance

Vincent Chong, Simon Tak-wing Leung

The purpose of this paper is to examine the joint effects of performance feedback, assigned goal levels and types of compensation schemes (i.e. fixed-pay, piece-rate and goal…

The association between internal audit department characteristics and IFRS compliance

Abdulaziz Alzeban

The purpose of this paper is to analyze whether internal audit (IA) influences the successful implementation of the International Financial Reporting Standards (IFRS). From…

Corporate social responsibility (CSR) practices by SIN firms: Evidence from CSR activity and disclosure

Zenu Sharma, Liang Song

The purpose of this paper is to examine corporate social responsibility (CSR) practices of SIN firms. SIN firms are firms from controversial sectors such as tobacco, alcohol…

National corporate governance, GMI ratings and earnings management: A country level study

Moataz El-Helaly, Nermeen F. Shehata, Reem El-Sherif

The purpose of this paper is to assess the association between country-level corporate governance and earnings management (EM). It aims to investigate whether the Governance…

The adoption of IFRS, comparability of financial statements and foreign investors’ ownership

Aria Farah Mita, Sidharta Utama, Fitriany Fitriany, Etty R. Wulandari

The purpose of this paper is to examine the indirect effect of the International Financial Reporting Standard (IFRS) adoption in increasing the foreign investors’ ownership…