A review of research on regulation changes in the Asia‐Pacific region. (20th January 2017)

• Record Type: Journal Article
• Authors: Chang, Millicent; Jackson, Andrew B.; Wee, Marvin
• Is Part Of: Accounting and finance. Volume 58:Number 3(2018)
• Page Start: 635
• Page End: 667
• Publication Date: 2017-01-20
• Subjects: Regulation -- Finance -- Accounting -- Financial institutions -- Corporate governance -- Standard setting; Accounting -- Periodicals; Finance -- Periodicals; 657.05
• DOI: 10.1111/acfi.12259
• Languages: English
• ISSNs: 0810-5391

Abstract

Abstract: In this study, we review the financial research on regulation in the Asia‐Pacific region. We do this by analysing six leading regional accounting and finance journals – Abacus, Accounting & Finance, Australian Accounting Review, Australian Journal of Management, International Review of Finance and the Pacific‐Basin Finance Journal . We identify five main themes of regulation research relating to: (i) banking and financial institutions, (ii) markets and trading, (iii) corporate governance, (iv) disclosure and (v) accounting standard setting. Our paper synthesises the regional literature in these areas and provide some suggestions for future directions.