Asian Review of Accounting: Volume 10 Issue 1

Perceived Inequity And Knowledge Transfer Within An Accounting Environment

David R Goodwin, Ross G Bloore

This paper examines the impact of perceived inequity on knowledge transfer within an accounting environment. It hypothesizes that when perceived inequity exists, knowledge…

The Migration of a Government Trading Enterprise's Accounting System during Privatisation with reference to Japanese Management Accounting

Ibrahim Kamal Abdul Rahman, Normah Omar, Dennis W. Taylor

This study examines the impact of privatisation upon the accounting system of a large government trading enterprise, with particular emphasis on the capital budgeting system. A…

Effects of Acquisition Characteristics on the Post‐acquisition Performance of Malaysian Companies

Rashidah Abdul Rahman

This study focused on analysing the effect of acquisition characteristics on post‐acquisition operating performance for 83 bids consisting of 83 public listed bidders acquiring 80…

Market Value and Balance Sheet Numbers: Evidence from Malaysia

Muhd Kamil Ibrahim, Raudah Danila, Haslinda Yusoff, Normahiran Yatim

This study examines whether investors take into consideration the balance sheet numbers when determining the market value of companies. Specifically, an investigation is made of…

The Impact of the Introduction of the GST on Small Business In Australia

John Breen, Sue Bergin‐Seers, Ian Roberts, Robert Sims

This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries…

The Small Business Audit: Problems Faced by Auditors in Selected SADC Countries

Dominick S. Iwisi, Ernest G. Kitindi, Narina Basson

Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of Small Businesses in…

An Extension of Anile and Nallebuff's Conservatism and Auditor‐Client Negotiations: Implementation of Auditor's Asymmetric Loss Function

Susan McCracken

Auditors and accountants have an accepted reputation of being conservative. However, Antle and Nalebuff (1991) conclude in their analytical model on auditor‐client negotiations…

Bank Loan Portfolio Composition and the Disclosure of Loan Loss Provisions: Empirical Evidence from Malaysian Banks

Abd. Ghafar Ismail, Adelina Tan Be Lay

This study develops a model for loan loss provision which follows the accounting practice in Malaysia. Banks are subject to generally accepted accounting principles (GAAP) in…