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Asia-Pacific Journal of Accounting is a peer-reviewed journal published by Taylor & Francis, covering Auditing, Earnings Management, Governance, Diverse Scientific and Economic Studies, Accounting and Organizational Management.
| 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 12 (3): 45–58.
Formats any DOI in Asia-Pacific Journal of Accounting style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Diverse Scientific and Economic Studies Accounting and Organizational Management Corporate Finance and Governance Financial Reporting and Valuation Research |
| ISSN | 1029-3574 |
| h-index | 12 |
| i10-index | 14 |
| Total citations | 999 |
| Top institutions publishing here | Bentley University |
| Journal website | www.tandfonline.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
ABSTRACT Environmental accounting is enjoying an unprecedented resurgence to the point where, for the first time in its relatively short history, it looks like becoming an accepted part of the accounting firmament. However, there is a price for this recognition. That is, for many commentators—especially those associated with the accounting profession—environmental accounting is in the…
ABSTRACT This paper reports on the results of empirical tests of the relationship between culture and accounting disclosures in an international context. Using a comprehensive data base of disclosure practices covering 27 countries, and applying linear regression analysis, the results support the hypothesis proposed by Gray (1988) that secrecy and its impact on disclosure behaviour…
ABSTRACT Using the agency theory framework, this study examines the impact of corporate size, profitability, solvency, operational complexity, industry and auditor on the compliance with non-mandatory accounting pronouncements. Results of the probit analysis of 106 listed companies are generally consistent with agency theory hypotheses. In particular, companies that are large, profitable and highly geared are…
ABSTRACT In the aftermath of the corporate excesses of the 1980's, the performance of boards of directors has come under increased scrutiny. A number of professional and regulatory committees have addressed the issue of board performance and some have recommended that companies should appoint a board of directors having a majority of non-executive directors, with…
ABSTRACT This paper empirically investigates the extent of disclosure in the 1987–88 and 1992–93 annual reports of 118 non-financial publicly quoted companies in Bangladesh, and association between company size, total amount of debt, relationship with parent companies, qualifications of the principal accounting officer, and size of the company's audit firm with disclosure level. The results…
