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A review of research on regulation changes in the Asia‐Pacific region
Authors:Millicent Chang  Andrew B Jackson  Marvin Wee
Institution:1. UWA Business School, The University of Western Australia, Crawley, WA, Australia;2. UNSW Business School, UNSW Australia, Sydney, NSW, Australia
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
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