Asian Review of Accounting: Volume 32 Issue 3

Effects of policy and economic uncertainty on investment activities and corporate financial reporting: a study of developing countries in Asia-Pacific

Firdaus Kurniawan, Hilma Tsani Amanati, Albertus Henri Listyanto Nugroho, Nandya Octanti Pusparini

This study investigates the impact of government and economic policy uncertainty (EPU) on companies' business operations, especially risk-taking tendencies and corporate financial…

Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study

Moh. Riskiyadi

This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.

Does top managers' tenure matter to management accounting system design?

Mohamed M.M. Ahmed

This study aims to investigate the relationship between top manager tenure and the sophistication level of management accounting system (MAS) in extant literature.

Firm's life cycle and cash flow classification: evidence from Indian firms

Kalyani Mulchandani, Ketan Mulchandani, Megha Jain

The study examines the influence of a firm's life cycle on the cash flow classification of Indian firms.

A global review of the literature on and proxies of busy boards and audit committees

Yeut Hong Tham

This study comprehensively reviews the global literature on busy boards and audit committees.

Tone complexity and analyst forecast behaviors: evidence from earnings conference calls

Kyungeun Kwon, Mi Zhou, Tawei Wang, Xu Cheng, Zhilei Qiao

Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to…

A survey study of Iraqi auditors' adoption of blockchain technology

Rasha H. Majeed, Alaa A.D. Taha

This paper seeks to investigate the factors influencing auditors' behavioural intentions towards blockchain technology (BT) adoption in Iraqi government banks. It also highlights…