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A review of research on regulation changes in the Asia‐Pacific region
Author(s) -
Chang Millicent,
Jackson Andrew B.,
Wee Marvin
Publication year - 2018
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/acfi.12259
Subject(s) - pacific basin , asia pacific , accounting , corporate governance , business , economics , finance , international trade , oceanography , geology
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.