Earlycite

Research Article June 12 2026
Investigations, complexity, sanctions and VAT compliance: the moderating role of national pride in Jordanian family SMEs
Ahmad Alshira'h; Malek Alshirah
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-07-2025-0233
View articletitled, Investigations, complexity, sanctions and VAT compliance: the moderating role of national pride in Jordanian family SMEs
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Research Article June 10 2026
ESG and firm value persistence: a survival-based machine learning approach
Yen-Yu Liu; Pin-Sheng Lee
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-10-2025-0352
View articletitled, ESG and firm value persistence: a survival-based machine learning approach
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Research Article May 28 2026
Do audits matter for shareholder wealth? An SEM analysis and conditional effects of audit signals and market-adjusted returns
Chanchai Tangruenrat; Kittisak Jangphanish; Wachira Boonyanet
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-09-2025-0330
View articletitled, Do audits matter for shareholder wealth? An SEM analysis and conditional effects of audit signals and market-adjusted returns
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Research Article May 25 2026
Does investor attention affect sustainability performance? Evidence from ASEAN countries
Riki Martusa; Meythi Meythi; Endah Purnama Sari Eddy; Sandrina Juliane Hendrawati
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-09-2025-0331
View articletitled, Does investor attention affect sustainability performance? Evidence from ASEAN countries
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Research Article May 19 2026
Disciplining effects of data asset disclosure on corporate financial reporting quality
Xinxian Chen; Rui Xian; Lingyu Huang
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-09-2025-0310
View articletitled, Disciplining effects of data asset disclosure on corporate financial reporting quality
Supplementary data
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Research Article May 7 2026
Manipulated qualitative information and tax avoidance: a simultaneous equations system approach
Roghayeh Mahmoudi Yekebaghi; Milad Darvishi; Mahmoud Lari Dasht Bayaz; Taqi Abdul Redha Al Abdwani
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-05-2025-0151
View articletitled, Manipulated qualitative information and tax avoidance: a simultaneous equations system approach
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Research Article April 22 2026
Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels
Yan Ma; Haiyang Zhang
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-07-2025-0252
View articletitled, Digital transformation and internal audit quality and efficiency: dual pathways through human capital and financial channels
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Research Article March 12 2026
Strengthening the third line: internal audit quality and earnings management in emerging market
Taufiq Taufiq
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-08-2025-0280
View articletitled, Strengthening the third line: internal audit quality and earnings management in emerging market
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Research Article February 24 2026
The nexus between IFRS 9 and rule of law on banks' earnings volatility
Ruth Sheau Yen Lim; Fong Yew Ong; Ricky Wong
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-04-2024-0125
View articletitled, The nexus between IFRS 9 and rule of law on banks' earnings volatility
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Research Article January 26 2026
Quarterly relative performance reversals and earnings management – Evidence from India
Gowtham Chinnasamy; Sowmya Subramaniam
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-06-2025-0189
View articletitled, Quarterly relative performance reversals and earnings management – Evidence from India
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Research Article January 16 2026
Non-conforming tax avoidance and real earnings management
Yang Lou; Yicheng Wang; Brian Wright
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-11-2023-0322
View articletitled, Non-conforming tax avoidance and real earnings management
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Research Article January 2 2026
Impression management, government agencies' regulation and analyst forecasts: empirical evidence from an emerging market
Lívia Arruda Castro; Dante Viana Jr.; Vera Ponte
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-03-2025-0083
View articletitled, Impression management, government agencies' regulation and analyst forecasts: empirical evidence from an emerging market
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Research Article January 1 2026
Artificial intelligence in accounting and sustainability performance: moderated-mediating model with IT capability and circular economy
Thuy Hong Thi Tran; Malik Abu Afifa; Tho Hoang Nguyen; Long Duc Huynh; Nha Minh Nguyen
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-08-2025-0290
View articletitled, Artificial intelligence in accounting and sustainability performance: moderated-mediating model with IT capability and circular economy
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Research Article January 1 2026
Two heads are better than one: the power of auditor collaboration amid complexity
Dalia Hemdan; Faisal Khan
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-07-2025-0255
View articletitled, Two heads are better than one: the power of auditor collaboration amid complexity
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Literature Review January 1 2026
Past, present and future of family firms and their sustainability developments: a text-mining approach
Irina Filipa Manjúa Diogo Gavancha; Inna Choban de Sousa Paiva; João Ricardo Marques Guerreiro
Asian Review of Accounting (2026) https://doi.org/10.1108/ARA-03-2024-0093
View articletitled, Past, present and future of family firms and their sustainability developments: a text-mining approach
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Research Article December 25 2025
Policy empowerment and sustained innovation of SOEs: evidence from the “two types of companies” pilot policy in China
Guangqian Ren; Man Jing; Jiaran Xue; Kunkun Xue
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-04-2025-0116
View articletitled, Policy empowerment and sustained innovation of SOEs: evidence from the “two types of companies” pilot policy in China
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Research Article December 16 2025
Is integrated reporting more value relevant in North America?
Haiyan Zhou; Stephen Owusu-Ansah
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-09-2024-0276
View articletitled, Is integrated reporting more value relevant in North America?
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Research Article December 15 2025
The impact of disclosure quality on cost of debt – evidence from Vietnam
Ly Thi Hai Tran; Thoa Thi Kim Tu; Kieu Thi Diem Nguyen; Ho Hoang Gia Bao
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-01-2025-0019
View articletitled, The impact of disclosure quality on cost of debt – evidence from Vietnam
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Research Article December 9 2025
Do digital words reflect real innovation? Evidence from post-M&A earnings conference
Jingyi Guan; Xiaoyi Zhuang
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-01-2025-0031
View articletitled, Do digital words reflect real innovation? Evidence from post-M&A earnings conference
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Research Article December 8 2025
Female directors and capital allocation efficiency: a reassessment of investment decisions
Aamir Inam Bhutta; Ammar Abid; Faisal Anees; Muhammad Fayyaz Sheikh
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-05-2025-0153
View articletitled, Female directors and capital allocation efficiency: a reassessment of investment decisions
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Literature Review December 4 2025
Audit report lag and its contemporary issues: a comparative review of literature
Mahmood Behnampour; Eman Momeni
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-06-2024-0191
View articletitled, Audit report lag and its contemporary issues: a comparative review of literature
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Research Article December 4 2025
Audit committee governance and climate change disclosures: regulatory reform and COVID-19 aftermath in emerging economy
Anup Kumar Saha; Nahid Jahan; Imran Khan
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-06-2025-0202
View articletitled, Audit committee governance and climate change disclosures: regulatory reform and COVID-19 aftermath in emerging economy
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Research Article December 2 2025
Asset specificity and firm efficiency
Langtao Chen; Li Sun
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-03-2025-0090
View articletitled, Asset specificity and firm efficiency
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Research Article November 28 2025
How does ESG performance affect the value of cash holdings? Evidence from China
Xiaoqing Li; Chengjie Cui; Guishuang Lv; Yawen Hao
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-04-2025-0134
View articletitled, How does ESG performance affect the value of cash holdings? Evidence from China
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Research Article November 25 2025
Big data reporting: a driver of financial stability?
Hidaya Al Lawati; Zakeya Sanad
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-03-2025-0078
View articletitled, Big data reporting: a driver of financial stability?
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Research Article November 25 2025
Accruals earnings management and cash holdings in Saudi Arabia: an empirical study
Aref M. Eissa; Islam Kamal
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-07-2024-0225
View articletitled, Accruals earnings management and cash holdings in Saudi Arabia: an empirical study
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Research Article November 19 2025
Determinants of audit quality in small and medium-sized enterprises adopting digital accounting systems: evidence from Jordan
Ahmad Farhan Alshira'h; Malek Alshirah
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-09-2025-0308
View articletitled, Determinants of audit quality in small and medium-sized enterprises adopting digital accounting systems: evidence from Jordan
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Research Article November 17 2025
Market maker rules, stock liquidity and firm value – based on empirical evidence of listed firms from the NEEQ market in China
Mengyao Xia
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-06-2024-0172
View articletitled, Market maker rules, stock liquidity and firm value – based on empirical evidence of listed firms from the NEEQ market in China
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Research Article November 14 2025
ESG performance and auditor scrutiny: does corporate sustainability drive more key audit matters?
Noor Adwa Sulaiman; Ardianto Ardianto; Nadia Anridho; Cahyono Suham; Fiona Vista Putri
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-10-2024-0315
View articletitled, ESG performance and auditor scrutiny: does corporate sustainability drive more key audit matters?
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Research Article November 10 2025
Do country institutions, banking system soundness and ownership structure influence the relationship between reporting quality and dividend payouts? Insights from Asian emerging markets
Quoc Dat Trinh; Christian Haddad; Elie Salameh
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-02-2025-0045
View articletitled, Do country institutions, banking system soundness and ownership structure influence the relationship between reporting quality and dividend payouts? Insights from Asian emerging markets
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Research Article November 7 2025
The paradox of IT governance: Enhancing or suppressing corporate risk-taking?
Nadia Anridho; Sahrian Aditya Rahmatulloh; Alfa Rahmiati; Anna Retnawati; Dicky Andriyanto
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-02-2025-0058
View articletitled, The paradox of IT governance: Enhancing or suppressing corporate risk-taking?
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Research Article November 4 2025
Empirical evidence of audit opinion shopping in Iran
Esmaeil Amiri; Hossein Fakhari
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-12-2024-0380
View articletitled, Empirical evidence of audit opinion shopping in Iran
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Research Article October 23 2025
Sustainability governance and greenwashing: the role of sustainability committees in ASEAN-5 countries
Yani Permatasari; Meifaza Ainur Rosyidah; La Ode Sabaruddin; Sandra Sukma Embuningtiyas; Rizqy Aiddha Yuniawati
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-03-2025-0067
View articletitled, Sustainability governance and greenwashing: the role of sustainability committees in ASEAN-5 countries
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Research Article October 6 2025
Application of controllability principle in the context of structural empowerment: examining performance outcomes based on U-shaped perspective
Keita Iwasawa; Keita Masuya; Yudai Onitsuka
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-04-2024-0111
View articletitled, Application of controllability principle in the context of structural empowerment: examining performance outcomes based on U-shaped perspective
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Research Article October 2 2025
Beyond compliance: sustainability reporting challenges and the future of integrated reporting in Indonesia
Iwan Suhardjo; Christopher Akroyd; Meiliana Suparman
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-06-2024-0190
View articletitled, Beyond compliance: sustainability reporting challenges and the future of integrated reporting in Indonesia
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Research Article September 23 2025
Board gender diversity and ESG disclosure: the spillover effect of governance
Wenyuan Liu; Ting Ren
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-05-2024-0165
View articletitled, Board gender diversity and ESG disclosure: the spillover effect of governance
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Research Article June 5 2025
Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach
Najla Bouebdallah; Wissem Ajili Ben Youssef; Meriem EL Bouhali
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-01-2025-0005
View articletitled, Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach
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Research Article June 3 2025
Evaluating the impact of ESG performance on firm value: the moderating role of ownership type in Thailand
Nantana Ngamtampong; Anupong Sukprasert
Asian Review of Accounting (2025) https://doi.org/10.1108/ARA-07-2024-0246
View articletitled, Evaluating the impact of ESG performance on firm value: the moderating role of ownership type in Thailand
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