Asian Review of Accounting: Volume 27 Issue 4

The impact of corporate reporting readability on informational efficiency

Reza Hesarzadeh, Javad Rajabalizadeh

Informational efficiency is a fundamental aspect of capital market quality, and therefore, regulators, managers and practitioners attempt to find ways to improve the informational…

Bringing religion back in: Religious entrepreneurs, entrepreneurial gender, and bank loans in Chinese family firms

Xingqiang Du, Quan Zeng

The purpose of this paper is to investigate the influence of religious entrepreneurs on bank loans and further examine the moderating effect of entrepreneurial gender.

Working capital management and firm performance in China

Ting Ren, Nan Liu, Hongyan Yang, Youzhi Xiao, Yijun Hu

The purpose of this paper is to examine the relationship between working capital management (WCM) and firm performance in the context of the Chinese economy. Specifically, it…

Compliance costs and comparability benefits of cross-listing: Evidence from accounting standard differences and IFRS adoption

Shiheng Wang, Serena Wu

The purpose of this paper is to examine two channels through which accounting standard differences could affect cross-listing: compliance costs and/or comparability benefits.

Determinants of economic value added (EVA) in Chinese listed banks

Jie Zhang, Ahmed Aboud

The purpose of this paper is to examine the determinants of the EVA performance evaluation model for the Chinese banking industry. The authors investigate the impact of six…

Chief accounting officers and audit efficiency

Hsiao-Tang Hsu, Sarfraz Khan

The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between…

Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations

Devi Sulistyo Kalanjati, Damai Nasution, Karin Jonnergård, Soegeng Sutedjo

The purpose of this paper is to investigate the association between audit rotation – at the audit partner and audit firm level – and audit quality. As mentioned in the literature…