Asian Review of Accounting
Scope & Guideline
Navigating contemporary challenges in accounting practices.
Introduction
Aims and Scopes
- Corporate Governance and Firm Performance:
Research that examines the relationship between corporate governance structures and their impact on firm performance, risk management, and sustainability is a core focus. This includes studies on board composition, ownership structures, and their implications for accountability and transparency. - Sustainability and ESG Reporting:
The journal emphasizes the importance of environmental, social, and governance (ESG) factors in accounting practices. This includes research on how ESG disclosures affect firm performance and the role of corporate social responsibility in financial reporting. - Financial Reporting and Audit Quality:
A significant portion of the research is dedicated to the quality of financial reporting and auditing practices. This encompasses studies on audit quality, the impact of auditor characteristics, and the effectiveness of different auditing standards. - Innovation in Accounting Practices:
The journal explores innovative practices in accounting, including the use of technology such as blockchain and data analytics, and their implications for financial reporting and corporate governance. - Impact of Socio-Economic Factors:
Research that investigates how socio-economic factors such as politics, religion, and cultural dimensions influence accounting practices and corporate governance is also prevalent. This includes studies on tax compliance and the effects of economic instability on financial reporting.
Trending and Emerging
- Integration of Technology in Accounting:
There is a notable increase in research on the integration of technology, particularly blockchain and machine learning, into accounting practices. This trend is significant as it addresses the need for modernization in financial reporting and auditing, enhancing transparency and efficiency. - Sustainability and Corporate Social Responsibility (CSR):
The focus on sustainability and CSR has intensified, with research exploring the impact of ESG disclosures on firm performance and governance practices. This trend underscores the growing importance of sustainable practices in accounting and the need for firms to align their strategies with societal expectations. - Behavioral Aspects of Accounting:
Emerging themes related to the behavioral aspects of accounting, such as the influence of managerial traits on financial reporting and audit quality, are gaining traction. This shift reflects a broader interest in understanding the human factors that affect accounting decisions and practices. - Impact of Global Economic Changes:
Research examining the effects of global economic changes, including political instability and economic crises, on accounting practices is becoming more prominent. This theme is crucial as it helps understand the resilience of accounting frameworks in times of uncertainty. - Diversity and Inclusion in Corporate Governance:
There is a growing emphasis on the role of diversity in corporate governance, particularly regarding the composition of boards and their impact on firm performance. This trend highlights the importance of varied perspectives in decision-making processes and accountability.
Declining or Waning
- Traditional Financial Reporting Standards:
There appears to be a waning interest in traditional financial reporting standards as researchers increasingly focus on more dynamic and innovative practices such as integrated reporting and the implications of ESG factors. This shift may be indicative of a broader move towards more holistic approaches to corporate reporting. - Generalized Auditing Practices:
Research centered around generalized auditing practices without a specific context or innovation has seen reduced attention. The focus has shifted towards more nuanced studies that consider the impact of technology and contextual factors, such as the role of auditors in emerging economies. - Static Corporate Governance Models:
Static models of corporate governance that do not account for the changing dynamics of global business environments are becoming less relevant. There is a growing demand for research that incorporates adaptive governance frameworks that respond to contemporary challenges, such as digital transformation and socio-political changes.
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