A Review of Research on Regulation Changes in the Asia‐Pacific Region

33 Pages Posted: 17 Sep 2018

See all articles by Millicent Chang

Millicent Chang

The University of Western Australia; University of Wollongong

Andrew B. Jackson

UNSW Australia Business School, School of Accounting

Marvin Wee

Australian National University (ANU); Financial Research Network (FIRN)

Date Written: September 2018

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.

Keywords: Regulation, Finance, Accounting, Financial institutions, Corporate governance, Standard setting

Suggested Citation

Chang, Millicent and Jackson, Andrew B. and Wee, Marvin, A Review of Research on Regulation Changes in the Asia‐Pacific Region (September 2018). Accounting & Finance, Vol. 58, Issue 3, pp. 635-667, 2018. Available at SSRN: https://ssrn.com/abstract=3244683 or http://dx.doi.org/10.1111/acfi.12259

Millicent Chang (Contact Author)

The University of Western Australia ( email )

35 Stirling Highway
Crawley, Western Australia 6009
AUSTRALIA

University of Wollongong ( email )

Northfields Avenue
Wollongong, New South Wales 2522
Australia

Andrew B. Jackson

UNSW Australia Business School, School of Accounting ( email )

Sydney, NSW 2052
Australia

Marvin Wee

Australian National University (ANU) ( email )

The Australian National University
College of Business and Economics
Canberra, 2601
Australia
+61 2 61250416 (Phone)

Financial Research Network (FIRN)

C/- University of Queensland Business School
St Lucia, 4071 Brisbane
Queensland
Australia

HOME PAGE: http://www.firn.org.au

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