Asian Review of Accounting: Volume 31 Issue 1

Information processing costs and firm-specific information flows: evidence from the launch of high-speed railway in China

Gang Zhao, Xin Yu, Kailun Ni

The findings suggest that reducing information processing costs as a result of better transportation is an important ingredient in promoting the pricing of firm-specific…

Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions

Bernd Engelmann, Thi Thanh Lam Nguyen

This article aims to analyze the impact of COVID-19 measures by governments and central banks on International Financial Reporting Standards (IFRS) 9 loan loss provisions (LLPs)…

Auditors' response to regulators during COVID-19: disclosures of key audit matters

Elizabeth Rainsbury, Saman Bandara, Ahesha Perera

New Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This…

Are sustainable firms more profitable during COVID-19? Recent global evidence of firms in developed and emerging economies

Jing Lu, Shahid Khan

This paper investigates whether sustainability performance (SP) protects financial performance (FP) for firms in both developed and emerging economies during the COVID-19-induced…

Ownership concentration and accounting information consistency—evidence from Chinese listed companies

Shaojun Fan, Juan Chen, Hong Han

The authors expand the connotation of the research on the accounting information quality characteristics, provide empirical evidence for the factors of consistency and also help…

Perceived internationalization of accounting education: the case of Vietnam

Tra My Nguyen, Duc Phan, Greeni Maheshwari

The authors explore the state of internationalization of accounting education as perceived by accounting academics, accounting employers, and accounting students in Vietnam. Based…

Local government turnover and capital structure: evidence from China

Shangkun Liang, Fu Xin, Junli Yu, Gang Zhao

The political influence on the determinants of capital structure has been under-researched for a long time. Taking the turnover of secretary of municipal committee as a political…

Board characteristics and demand for audit quality: a meta-analysis

Deepali Kalia, Debarati Basu, Sayantan Kundu

The study explores extant knowledge on the nature of the relationship between internal and external corporate governance mechanisms, particularly board characteristics and audit…

An analysis of the meta-analysis of board characteristics and demand for audit quality

Zhifeng Yang

The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development.