Asian Review of Accounting: Volume 27 Issue 2

Budget implementation in a risky environment: evidence from the Indonesian public sector

Fuad Rakhman

The purpose of this paper is to investigate factors affecting budget implementation among local governments in Indonesia, where rules are relatively strict and risks of facing…

The role of client participation and psychological comfort in driving perceptions of audit quality: Evidence from an emerging economy

Jomjai Sampet, Naruanard Sarapaivanich, Paul Patterson

With increased competition under the establishment of the ASEAN Economic Community (AEC) in December 2015, CPA and Tax Auditors are free to export their services within AEC…

Corporate governance and detrimental related party transactions: Evidence from Malaysia

Masood Fooladi, Maryam Farhadi

Prior studies suggest that most expropriation of firm’s resources is conducted through related party transactions (RPTs). Based on the conflict of interest view, related parties…

Tone of earnings announcements in sin industries

Yan Luo, Linying Zhou

The purpose of this paper is to investigate the empirical association between the tone of earnings announcements and a company’s membership in a sin industry.

Product market competition and efficiency of corporate tax management

Tina Wang

The purpose of this paper is to test the economic theory that product market competition should enhance firm performance in the US corporate tax management setting. It identifies…

Audit committee chair accounting expertise and audit report timeliness: The moderating effect of chair characteristics

Saeed Rabea Baatwah, Zalailah Salleh, Jenny Stewart

The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association…

Governance and transparency of the Chinese charity foundations

Qingmei Xue, Yuning Niu

The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity…