Asian Review of Accounting: Volume 17 Issue 1

The factors influencing accounting school students' career intention to become a Certified Public Accountant in Japan

Satoshi Sugahara, Kazuo Hiramatsu, Greg Boland

The purpose of this paper is to investigate the factors influencing career intentions toward becoming a Certified Public Accountant (CPA) by students who are studying at the…

Intangible assets and future growth: evidence from Japan

Abdulrahman Al‐Twaijry

The corporate governance should look at the investment on intangible assets (ITAs) from two angles: its influence on future growth and the influence of other factors on ITA…

Costs‐benefits of adoption of IFRSs in countries with different harmonization histories

Dennis W. Taylor

The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the…

Determinants of financial and environmental disclosures through the internet by Malaysian companies

Ali Saleh Al Arussi, Mohamad Hisyam Selamat, Mustafa Mohd Hanefah

The purpose of this paper is to investigate whether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in…

Empirical evidence examining the academic performance of students in the first two accounting subjects

Abdel Halabi

The purpose of this paper is to examine the academic performance of students in their first full year of accounting at Monash University to determine the variability in the marks…