Asian Review of Accounting: Volume 31 Issue 5

Identifying key factors of sustainability practice in financial institutions based on decision-making trial and evaluation laboratory method

Yi-Chun Kuo, Yueh-Hsia Huang, Lan Sun, Garrick Small, Shih-Jung Lin

Financial institutions have a role in harmonising economic purposes with environmental and social purposes through transmission mechanisms whereby the institutions provide…

Political connections, board ethnicity and value relevance in Mauritius

Tasneem Mustun, Effiezal Aswadi Abdul Wahab

The paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius.

Does the rhetoric art in sustainability reports obstruct the assurance practice?

Yosra Mnif, Jihene Kchaou

This paper aims to investigate the relationship between the readability of sustainability reports and assurance provider effort, captured by assurance delay and the moderating…

The effect of corruption level in steering the business–government relations: evidence from 23 African countries

Mebrahtu Tesfagebreal, Li Chang, Siele Jean Tuo, Yu Qian

The purpose of this paper is to investigate the effect of corruption level in steering the business–government relations (BGRs) in developing countries. It also examines the…

The simultaneously representation of women at the audit demand and supply sides and audit quality

Yosra Mnif, Imen Cherif

Even though the gender literature has addressed the independent effects of female audit committee members and female audit partners on audit quality, this research primary…

Does intellectual capital in Islamic banks outperform conventional banks? Evidence from GCC countries

Omar Al Farooque, Rayed Obaid Hammoud AlObaid, Ashfaq Ahmad Khan

This study explores, first, the performance effect (accounting- and market-based performance) of intellectual capital (IC), measured using the value-added intellectual coefficient…