Asian Review of Accounting: Volume 27 Issue 1

Does Big N matter for audit quality? Evidence from Japan

Hu Dan Semba, Ryo Kato

There has been growing concern worldwide regarding audit quality in Japan after the Kanebo and Olympus accounting scandals. The purpose of this paper is to examine the Japanese…

Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China

Jun Hao, Minghe Sun, Jennifer Yin

The purpose of this paper is to examine the relationship between regional institution and accounting quality.

The accounting and market consequences of the JOBS Act of 2012: an early study

Ji Yu, Zabihollah Rezaee, Joseph H. Zhang

Jumpstart Our Business Startups Act 2012 (the JOBS Act) was passed in 2012. JOBS Act enables emerging growth companies (EGCs) to go public without being subject to the full…

Perceptions of independent directors about their roles of and challenges on corporate boards: Evidence from a survey in Vietnam

Thi Tuyet Mai Nguyen, Elaine Evans, Meiting Lu

The purpose of this paper is to examine the perceptions of independent directors in Vietnam about their roles and challenges when sitting on the boards of listed companies.

Audit fees, perceived audit risk, and the financial crisis of 2008

Hanmei Chen, Shaowen Hua, Zenghui Liu, Mei Zhang

The purpose of this paper is to investigate how audit fees change in responding to the financial crisis of 2008. It also examines auditors’ perceived risk and how they priced the…

Family ownership and earnings quality of Thai firms

Kriengkrai Boonlert-U-Thai, Pradyot K. Sen

The purpose of this paper is to provide evidence that the quality of earnings of family run firms is superior to that of the other firms and that firms run by founding family…

Do letters to shareholders have information content?

Prapaporn Kiattikulwattana

The purpose of this paper is to investigate the information content in letters to shareholders in terms of business content, tone and types of business vocabulary.