Asian Review of Accounting: Volume 8 Issue 2

The Economic Impact of Alternative Service Department Allocation Bases in Decentralised Settings

Shane S Dikolli

Prior work has focused on the impact of using alternative bases for allocating costs to products but there has been little work that evaluates the use of alternative allocation…

Estimating the Size and Determinants of Hidden Income and Tax Evasion in Malaysia

Jeyapalan Kasipillai, Jonathan Baldry, DS Prasada Rao

This paper uses the monetary demand approach of Tanzi (1983) to develop plausible estimates of the size of the hidden income and extent of tax evasion in Malaysia for the period…

A Capital Gains Tax for New Zealand: A Comparative Study of the UK and Australian Models

Alvin Cheng, Keith Hooper, Howard Davey

This paper discusses the designing of a capital gains tax for New Zealand. The essential question is not why such a system is needed but what type of system should be implemented…

Personality and Cultural Influences on Aggressive Financial Reporting Practices

Dawn Cable, Chris Patel

The objective of this paper is to contribute to the accounting education literature by demonstrating that there are significant differences in judgments between Australian and…

Determinants and Harmonisation of Asia‐Pacific Manufacturing Companies' Measurement Practices

Wee Lin Chong, Greg Tower, Ross Taplin

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using…

Preferences for the Regulation and Monitoring of Fijian Government Accounting

Gregory EP Shailer, Eroni Vatuloka

The preferences of major stakeholders in the Fijian public sector reporting process as to who should set government accounting standards and monitor their application are…

Cultural Influences on the Development of Accounting Practices in Malaysia

Takiah Mohd Iskandar, Hamid Pourjalali

This study examines the effect of the substantial changes in economy and culture on Malaysian accounting practices during the economic growth of 1987 to 1997. This paper provides…