A review of research on regulation changes in the Asia‐Pacific region |
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Authors: | Millicent Chang Andrew B Jackson Marvin Wee |
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Institution: | 1. UWA Business School, The University of Western Australia, Crawley, WA, Australia;2. UNSW Business School, UNSW Australia, Sydney, NSW, Australia |
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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. |
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Keywords: | Regulation Finance Accounting Financial institutions Corporate governance Standard setting |
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