Asian Review of Accounting: Volume 30 Issue 3

CSR committees, politicians and CSR efforts

Jun Guo, Yang Yu

The purpose of this paper is to study the relationships among the presence of corporate social responsibility (CSR) committee, politicians on CSR committee and CSR disclosure in…

Busy CEOs and financial reporting quality: evidence from Indonesia

Iman Harymawan, Mohammad Nasih, Nadia Klarita Rahayu, Khairul Anuar Kamarudin, Wan Adibah Wan Ismail

This study aims to examine the relationship between CEO busyness and financial reporting quality in a country which implements a two-tier board system.

Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals

Yoshitaka Shirinashihama

This study examines whether management accounting knowledge and limited managerial discretion encourage and/or hinder the use of management accounting.

Institutionalization of results-based budgeting in the public sector: political and economic pressures

Nizar Mohammad Alsharari

This paper aims to explain the interaction of external and internal influences in the imposition of results-based budgeting (RBB) in a public sector organization, subsequent to…