Abstract For a sample of 31 countries, we document that financial disclosures are more transparent and national accounting standards require timelier (accrual based) reporting in countries with stronger investor protection. These countries also spend more on auditing enforcement and the Big Five accounting firms audit proportionately more companies in these countries. These results indicate that…
Asia-Pacific Journal of Accounting & Economics Template
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About the Asia-Pacific Journal of Accounting & Economics format
Asia-Pacific Journal of Accounting & Economics is a peer-reviewed journal published by Taylor & Francis, covering Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Markets and Investment Strategies.
| Publisher | Taylor & Francis |
|---|---|
| Reference style | Author–year (Chicago, T&F) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Asia-Pacific Journal of Accounting & Economics 12 (3): 45–58.
Formats any DOI in Asia-Pacific Journal of Accounting & Economics style. No sign-up. |
| Publishes research in | Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research Global trade and economics |
| ISSN | 1608-1625 |
| Citation impact (2-yr) | 1.11 |
| h-index | 41 |
| i10-index | 239 |
| Total citations | 8,959 |
| Top institutions publishing here | Xi'an Jiaotong University |
| Journal website | www.tandfonline.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Papers published in Asia-Pacific Journal of Accounting & Economics per year
Citation impact of Asia-Pacific Journal of Accounting & Economics by publication year
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Most-cited papers in Asia-Pacific Journal of Accounting & Economics
Abstract Drawing upon the results of theoretical and empirical research on the relation between corporate disclosure and information asymmetry and on the relation between information asymmetry and earnings management, we hypothesise that the extent of earnings management is negatively related to corporate disclosure quality. We measure disclosure quality using the Association for Investment Management and…
Abstract This study provides evidence that auditors adopted risk-management policies in the early 1990s in order to reduce their exposure to legal liability. Specifically, there is evidence that their clienteles became less risky and evidence of more conservative auditor reporting policies by non-Big Six auditors (but not by Big Six auditors). The auditor's legal exposure…
Abstract Accounting income of Chinese companies reporting under both domestic ASBE accounting standards and International Accounting Standards (“IAS”) is shown to lack timely incorporation of economic losses. This is less surprising for ASBE-compliant income, because although ASBE standards are based on IAS, they lack important asymmetric rules, such as lower-of-cost-or-market, and impairment of long-term assets.…
We examine whether a firm’s corporate social responsibility (CSR) activities are associated with real activities earnings management (RAEM) based on stakeholder perspective. We also investigate whether corporate governance (CG) moderates the relationship between CSR and RAEM. Using a sample of 1432 firm-year observations of Korean-listed firms during 2005–2010, we find that socially responsible firms are…