Asian Journal of Accounting Perspectives (AJAP), formerly known as Journal of Accounting Perspectives (JAP), is a refereed journal published by the Faculty of Business and Accountancy, University of Malaya. Prospective authors are invited to submit manuscripts for possible publication in AJAP. All submitted papers are subject to a double-blind peer reviewing. The journal is published annually; the first volume was published in 2008. The aim is to provide a platform for researchers to discuss and put forward issues in Asian countries, exchange ideas and share experiences related to their areas of expertise and interest. The journal publishes original papers, review papers, conceptual framework and empirical research. The journal invites papers on all topics of accounting and finance.