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Volume 28, Issue 1

Asia-Pacific Journal of Accounting & Economics

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Asia-Pacific Journal of Accounting & Economics, Volume 28, Issue 1 (2021)

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Asia-Pacific Journal of Accounting & Economics, Volume 28, Issue 1 (2021)

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Special Issue for the 2019 Korean Accounting Association and Asian Accounting Associations Joint Annual Conference

Article

Bottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance

Yu-Lin Chen & Mei-Chu Huang

Pages: 1-21

Published online: 08 Nov 2020

AbstractforBottom-up (top-down) rolling budgeting and job autonomy: consequences for the role of role overload and managerial performance | Full Text | References | PDF (477.8 KB) | EPUB

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Article

The effect of SFAS 158 on the mispricing of pension plan funding

Jae B. Kim & Jonathan (Sangwook) Nam

Pages: 22-43

Published online: 06 Nov 2020

AbstractforThe effect of SFAS 158 on the mispricing of pension plan funding | Full Text | References | PDF (532.4 KB) | EPUB

234 Views
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Article

The effect of audit partner style on financial statement comparability

Hyejin Ahn & Catherine Heyjung Sonu

Pages: 44-70

Published online: 11 Nov 2020

AbstractforThe effect of audit partner style on financial statement comparability | Full Text | References | PDF (636 KB) | EPUB

708 Views
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Article

Korean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality

Heesun Chung, Yewon Kim & Hee-Yeon Sunwoo

Pages: 71-93

Published online: 10 Nov 2020

AbstractforKorean evidence on auditor switching for opinion shopping and capital market perceptions of audit quality | Full Text | References | PDF (525.3 KB) | EPUB

509 Views
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Research Article

Article

Free riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan

Shohei Nagasawa & Mizue Nagasawa

Pages: 94-116

Published online: 08 Nov 2020

AbstractforFree riding, empire building, and cost management prior to and post municipal enterprise mergers in Japan | Full Text | References | PDF (845.4 KB) | EPUB

355 Views
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The 8th Conference of the World Accounting Frontiers Series, Macau 2019

Article

Labor power, investor protection, and price synchronicity

Shengzhong Huang, Brian M. Lam, Ming Liu, Byungcherl Charlie Sohn & Desmond C. Y. Yuen

Pages: 117-132

Published online: 18 Nov 2020

AbstractforLabor power, investor protection, and price synchronicity | Full Text | References | PDF (472.9 KB) | EPUB

248 Views
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Article

Mandatory vs. voluntary disclosure of management forecast in China

Xiaobai Zhang, Hu Dan Semba & Hong Xu

Pages: 133-152

Published online: 26 Nov 2020

AbstractforMandatory vs. voluntary disclosure of management forecast in China | Full Text | References | PDF (1.4 MB) | EPUB

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Article

Debt enforcement and bank loans: evidence from insolvency practices worldwide

Gerald J. Lobo, Chong Wang, Yanchao Wang & Feng (Harry) Wu

Pages: 153-182

Published online: 11 Nov 2020

AbstractforDebt enforcement and bank loans: evidence from insolvency practices worldwide | Full Text | References | PDF (519.2 KB) | EPUB

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