Asian Review of Accounting

Emerald

AJG 2

Recent paperssorted by most recent

Paper	Year	Citations
Impression management, government agencies' regulation and analyst forecasts: empirical evidence from an emerging market Lívia Arruda Castro et al.	2026	0 citations
Non-conforming tax avoidance and real earnings management Yang Lou et al.	2026	0 citations
Strengthening the third line: internal audit quality and earnings management in emerging market Taufiq Taufiq	2026	0 citations
Quarterly relative performance reversals and earnings management – Evidence from India Gowtham Chinnasamy & Sowmya Subramaniam	2026	0 citations
The nexus between IFRS 9 and rule of law on banks' earnings volatility Ruth Sheau Yen Lim et al.	2026	0 citations
What factors influence the individual’s behavior in engaging in income tax evasion? An investigation using SEM and fsQCA Jitender Kumar et al.	2025	10 citations
The relationship between corporate governance and sustainability performance: the moderating role of public attention Muhammad Fadhly Rizky Octavio et al.	2025	5 citations
Share lockup expiration of major shareholder, tone management and share pledges: empirical evidence from China Jingyi Guan et al.	2025	4 citations
Board structure, executive attributes and corporate tax avoidance: a systematic literature review Mohammed Baba Yahaya et al.	2025	4 citations
Do female directors and their foreign experience complement or substitute for CSR performance? Evidence from the cost of debt financing Redhwan Al‐Dhamari et al.	2025	4 citations
ESG performance and auditor scrutiny: does corporate sustainability drive more key audit matters? Noor Adwa Sulaiman et al.	2025	3 citations
Does the corporate governance index matter for company zombification? Rayenda Khresna Brahmana & Doddy Setiawan	2025	3 citations
Risk-based audit approach and audit quality in the public sector: empirical evidence from an emerging country Thong Quoc Vu et al.	2025	3 citations
The effect of bank regulatory capital on the risk, efficiency and profitability: evidence from GCC countries Rashedul Hasan et al.	2025	3 citations
Beyond compliance: sustainability reporting challenges and the future of integrated reporting in Indonesia Iwan Suhardjo et al.	2025	2 citations
Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach Najla Bouebdallah et al.	2025	2 citations
Impact of IFRS 16 on dividend payout: evidence from India Akhil Sharma & Manish Bansal	2025	2 citations
How do auditors price financial secrecy culture? An international study Xuan Sean Sun et al.	2025	2 citations
Corporate culture and discontinued operations Li Sun	2025	2 citations
The role of corporate social responsibility in the tax avoidance of Palestinian companies Zaid Rebhi Hammad Qutait & Salem Ibrahim Salem	2025	2 citations

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