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Keywords: M14
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (3): 580–607.
Published: 07 January 2025
... secrecy IFRS adoption Audit fees Transparency Harmonization M14 M414 M48 We examine the impact of financial secrecy culture on firm audit pricing and explore whether adopting International Financial Reporting Standards (IFRS) moderates the relationship between financial secrecy culture...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (5): 680–711.
Published: 19 May 2023
... Africa and the Middle East from 2007 to 2016. Political connections Board diversity Ethnicity Value relevance Mauritius G3 G14 M14 M41 Several studies have examined the economic consequences of political connections in capital markets. Studies on political connections center...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (2): 97–127.
Published: 29 January 2021
... governance Stakeholders expectation Disclosures Garments industry Developing country G34 M14 M41 Stakeholder engagement is an important aspect of an organisation's CSR activities (Lane and Devin, 2018). Companies who systematically engage with their stakeholders are in a better position...
