Asian Review of Accounting: Volume 1 Issue 1

USEFULNESS OF DISCLOSURE ITEMS IN FINANCIAL REPORTS: A COMPARISON BETWEEN JORDAN AND KUWAIT

Cigdem Solas, Mohamed E Ibrahim

This paper examines the perceived usefulness and reliability of a set of twenty‐three financial disclosure items, as well as five sources of information, for investment decisions…

INFORMATION SOURCES OF UK INVESTORS/FINANCIAL ANALYSTS WORKING IN THE JAPANESE MARKET

Clare M Grant

The paper investigates the information sought by UK investors about Japanese companies, and the extent to which this involves the use of company financial statements. Such a study…

CORPORATE CHARACTERISTICS & SOCIAL RESPONSIBILITY REPORTING

GC Maheshwari

Empirical studies on corporate social responsibility disclosures have been conducted in Western countries to consider the possible sources of pressure for disclosure and also to…

BLEAK DISJUNCTURE: ACCOUNTING EDUCATION NEEDS AND THE IFAC GUIDELINES

GD Donleavy

This paper is an attempt to explore the relevance and usefulness of accounting education to development needs of LDCs; and to make constructive suggestions for educational change…

ACCOUNTING EDUCATION IN JAPANESE CORPORATIONS

Kazuo Hiramatu

In Japanese corporations, the backgrounds of corporate accountants do not necessarily match their university majors. Under the lifetime employment system, accountants are rotated…

A SURVEY OF JOB SATISFACTION OF GOVERNMENT AUDITORS IN SINGAPORE

Hian Chye Koh, Chye Tee Goh

This study surveys the level of job satisfaction among government auditors in Singapore and investigates the factors affecting their job satisfaction. A questionnaire is…

MANAGEMENT AUTONOMY AND FINANCIAL PERFORMANCE CRITERIA: THE CASE OF STATE COMMERCIAL ENTERPRISE IN CHINA

DW Taylor, KC Liu

Financial performance measures of State‐owned enterprise in China have assumed a more diverse role as a result of reform programmes which have introduced greater degrees of…

RACIAL INTEGRATION IN THE ACCOUNTANCY PROFESSION IN ZIMBABWE TEN YEARS AFTER INDEPENDENCE: SOME PRELIMINARY FINDINGS

Jeffrey Kantor, Linda Human

The objective of this study was to research, a decade after Independence, the attitudes of a number of key actors in the accountancy profession in Zimbabwe to the integration and…