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Keywords: Emerging economy
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Journal Articles

Audit quality and the dynamics of tax avoidance and audit timeliness: evidence from an emerging economy

Raihan Sobhan, Muslima Akter Akhi, Anika Ibnat
Journal: Asian Review of Accounting
Asian Review of Accounting 1–19.
https://doi.org/10.1108/ARA-11-2025-0409
Published: 09 July 2026
... enhance audit efficiency and reduce the delays caused by complex tax strategies. Practical implications The findings highlight the importance of strengthening audit quality to improve reporting timeliness and financial transparency, particularly in emerging economies such as Bangladesh. Originality...
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Journal Articles

Audit committee governance and climate change disclosures: regulatory reform and COVID-19 aftermath in emerging economy

Anup Kumar Saha, Nahid Jahan, Imran Khan
Journal: Asian Review of Accounting
Asian Review of Accounting 1–27.
https://doi.org/10.1108/ARA-06-2025-0202
Published: 04 December 2025
...Anup Kumar Saha; Nahid Jahan; Imran Khan Purpose This study examines how audit committee (AC) characteristics influence climate change disclosure (CCD) within an emerging economy context, focusing on Bangladesh during both the pre- and post-COVID-19 periods. It extends prior research by analysing...
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Journal Articles

The external organizational environment and its impact on strategic management accounting practices: an empirical investigation

Md. Mamunur Rashid, Dewan Mahboob Hossain, Md. Saiful Alam
Journal: Asian Review of Accounting
Asian Review of Accounting (2024) 32 (4): 646–666.
https://doi.org/10.1108/ARA-02-2023-0041
Published: 24 November 2023
...Md. Mamunur Rashid; Dewan Mahboob Hossain; Md. Saiful Alam Purpose This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy. Design/methodology/approach The study collected data from 79...
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