Asia-Pacific Journal of Accounting & Economics, Volume 25, Issue 1-2 (2018)

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Asia-Pacific Journal of Accounting & Economics, Volume 25, Issue 1-2 (2018)

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Articles

Article
Do Big 4 firms benefit or suffer losses when another Big 4 firm fails to detect fraud?
Karim Jamal, Qiliang Liu & Le Luo
Pages: 1-20
Published online: 08 Sep 2016
AbstractforDo Big 4 firms benefit or suffer losses when another Big 4 firm fails to detect fraud? | Full Text | References | PDF (1.2 MB)
  • 536 Views
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Article
Do auditors care about real earnings management in their audit fee decisions?
Ahrum Choi, Byungcherl Charlie Sohn & Desmond Yuen
Pages: 21-41
Published online: 14 Sep 2016
AbstractforDo auditors care about real earnings management in their audit fee decisions? | Full Text | References | PDF (1.3 MB)
  • 1764 Views
  • 15 CrossRef citations
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Article
Effects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul
Nida Türegün
Pages: 42-56
Published online: 15 Nov 2016
AbstractforEffects of borrowing costs, firm size, and characteristics of board of directors on earnings management types: a study at Borsa Istanbul | Full Text | References | PDF (1 MB)
  • 736 Views
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Article
Perverse market rewards for meeting or beating earnings expectations
Mitchell Oler, Terence J. Pitre & Chang Joon Song
Pages: 57-74
Published online: 05 Dec 2016
AbstractforPerverse market rewards for meeting or beating earnings expectations | Full Text | References | PDF (1.1 MB)
  • 278 Views
  • 3 CrossRef citations
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Article
Applying an ontology-augmenting XBRL model to accounting information system for business integration
Li Bai, Peter Koveos & Min Liu
Pages: 75-97
Published online: 31 Mar 2016
AbstractforApplying an ontology-augmenting XBRL model to accounting information system for business integration | Full Text | References | PDF (3.6 MB)
  • 621 Views
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Article
Did international production/distribution networks mitigate the effect of the global financial crisis? Evidence from Taiwan machinery industry
Chin-Ho Lin
Pages: 98-112
Published online: 15 Sep 2016
AbstractforDid international production/distribution networks mitigate the effect of the global financial crisis? Evidence from Taiwan machinery industry | Full Text | References | PDF (1.6 MB)
  • 185 Views
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Article
Experimental tests of the salience theory: disaggregated income statements under two economic states
Yao Guo & Jianan Zhou
Pages: 113-127
Published online: 09 Dec 2016
AbstractforExperimental tests of the salience theory: disaggregated income statements under two economic states | Full Text | References | PDF (1.1 MB)
  • 248 Views
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Article
The impacts of accrual-based and real earnings management on executive compensation: evidence from Chinese public firms in the private sector
Fangzhao Zhou, Lei Wang, Zenan Zhang & Yunbi An
Pages: 128-144
Published online: 17 Aug 2016
AbstractforThe impacts of accrual-based and real earnings management on executive compensation: evidence from Chinese public firms in the private sector | Full Text | References | PDF (1.1 MB)
  • 803 Views
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Article
Is there an inverted U-shaped curve? Empirical analysis of the Environmental Kuznets Curve in Singapore
Manuel A. Zambrano-Monserrate, Christopher Carvajal-Lara & Roberto Urgiles-Sanchez
Pages: 145-162
Published online: 15 Nov 2016
AbstractforIs there an inverted U-shaped curve? Empirical analysis of the Environmental Kuznets Curve in Singapore | Full Text | References | PDF (1.5 MB)
  • 861 Views
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Article
Environment and economy in the modern agricultural development
Xiaochun Li & Yunyun Wu
Pages: 163-176
Published online: 25 Oct 2016
AbstractforEnvironment and economy in the modern agricultural development | Full Text | References | PDF (1.5 MB)
  • 355 Views
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Article
Does access to capital affect cost stickiness? Evidence from China
Shijun Cheng, Wei Jiang & Yeqin Zeng
Pages: 177-198
Published online: 15 Nov 2016
AbstractforDoes access to capital affect cost stickiness? Evidence from China | Full Text | References | PDF (1.4 MB)
  • 1027 Views
  • 13 CrossRef citations
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Article
Directors’ and officers’ liability insurance and the trade-off between real and accrual-based earnings management
Che-Chia Chang & Chia-Wei Chen
Pages: 199-217
Published online: 04 Nov 2016
AbstractforDirectors’ and officers’ liability insurance and the trade-off between real and accrual-based earnings management | Full Text | References | PDF (1.2 MB)
  • 568 Views
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Article
Is the asymmetric cost behavior affected by competition factors?
Joonhei Cheung, Hyunpyo Kim, Seungjun Kim & Rong Huang
Pages: 218-234
Published online: 09 Dec 2016
AbstractforIs the asymmetric cost behavior affected by competition factors? | Full Text | References | PDF (1.1 MB)
  • 923 Views
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Article
Does market risk predict credit risk? An analysis of firm risk sensitivity, evidence from South Korea
Hyoung-joo Lim & Dafydd Mali
Pages: 235-252
Published online: 14 Dec 2016
AbstractforDoes market risk predict credit risk? An analysis of firm risk sensitivity, evidence from South Korea | Full Text | References | PDF (1.3 MB)
  • 477 Views
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Article
Perceived audit quality, state ownership, and stock price delay: evidence from China
Jun Chen, Wang Dong, Shuo Li & Yu (Tony) Zhang
Pages: 253-275
Published online: 15 Jul 2016
AbstractforPerceived audit quality, state ownership, and stock price delay: evidence from China | Full Text | References | PDF (1.4 MB)
  • 707 Views
  • 3 CrossRef citations
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Article
Accrual reversals and audit fees: the role of abnormal audit fees
Fang-Chi Lin, Yu-Cheng Lin & Chieh-Shuo Chen
Pages: 276-294
Published online: 21 Nov 2016
AbstractforAccrual reversals and audit fees: the role of abnormal audit fees | Full Text | References | PDF (1.2 MB)
  • 674 Views
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