Asian Review of Accounting: Volume 31 Issue 4

A discussion of “information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China”

Haoran Zhu

This paper aims to discuss the strengths and limitations of Zhao et al. (2022). The author also provides suggestions for future research.

Intellectual capital and firm performance: the moderating effect of auditor characteristics

Md. Jahidur Rahman, Hongyi Liu

This study aims to examine the impact of intellectual capital (IC) and its three components (human, structural and relational capital) on corporation performance in the Chinese…

Political hegemony and accounting discourse: valuing nationalization

Sri Pujiningsih, Ani Wilujeng Suryani, Ika Putri Larasati, Sharifah Norzehan Syed Yusuf

This study aims to discover the role of accounting and media in hegemonic discourse for divestment valuation of PT Freeport Indonesia shares.

An analysis of audit effort/hour demand based on shareholder ownership power

Dafydd Mali, Hyoungjoo Lim

Audit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims…

The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy

Arash Arianpoor, Farideh Esmailzadeh Asali

The present study investigated the impact of earnings volatility and environmental uncertainty on accounting comparability in an emerging economy and the moderating role of…

Separating abusive from efficient related-party transactions: evidence from India

Kinshuk Saurabh

The aim of this study is to understand a family firm's choice of related-party transaction (RPT) types and analyze their value impacts to separate the abusive from benign RPTs.