Asian Review of Accounting: Volume 14 Issue 1/2

The representativeness of management financial forecasts vis‐à‐vis naïve forecasts

Neil Hartnett

This paper aims to extend the research into company financial forecasts by modelling naïve earnings forecasts derived from normalised historic accounting data disclosed during…

Developing a scholarly approach to the evaluation of assessment practices

Sonia Magdziarz, Kim Watty, Kaye Hilliar, Sophia Ji, Melissa Simpson

The purpose of this paper is to examine and reflect on current assessment practice in a large undergraduate accounting programme delivered both in Australia and offshore, from the…

Reflections on the mentoring process with academics entering a “new” educational experience

Kim Watty, Kaye Hilliar, Sophia Ji, Sonia Magdziarz, Melissa Simpson

Increasingly, academics new to higher education find themselves in a “publish or perish” environment, with little if any formal or informal support structures. This is a situation…

The chairman's statement in Malaysian companies: A test of the obfuscation hypothesis

Malcolm Smith, Anita Jamil, Yang Chik Johari, Syahrul Ahmar Ahmad

The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most…

Power and knowledge in the Agricultural Lending Division of the Fiji Development Bank

Hemant Deo, Helen Irvine

This paper aims to expose the gap between rationalist banking theory and actual practice within the Agricultural Lending Division of the Fiji Development Bank (FDB) by focusing on…

Sarbanes‐Oxley: how far does it reach? An exploratory study in South East Asia

Paul Herz, Paul McGurr

In response to corporate scandals the USA issued the Sarbanes‐Oxley Act to promote corporate responsibility for financial reporting. Some see the impact of the US legislation…

Personal and interpersonal skills: The process of prescribing definitions in an accounting degree

Despina Whitefield, Louise Kloot

The definition of individual generic skills is problematic, despite the pressure for the development of such skills during accounting degrees coming from government and employers…

Environmental engagements through the lens of disclosure practices: A Malaysian story

Haslinda Yusoff, Glen Lehman, Noraini Mohd Nasir

The objective of this paper is to examine environmental disclosure practices among Malaysian public‐listed companies in an attempt to interpret corporate motivations for their…

Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan

Satoshi Sugahara, Gregory Boland

This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path…

Disclosure harmonization of accounting practices: the case for South Asia

Muhammad Jahangir Ali

The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan…