Pacific Accounting Review

1997 - 2025

Current editor(s): Professor Tom Scott, Associate Professor Lily Chen, Dr Hedy Huang, Associate Professor Chelsea Liu, Associate Professor Sophia Su and Associate Professor Thu Phuong Truong

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Volume 37, issue 3, 2025

How quickly do auditors resign from engagements: an examination of auditor resignation lag pp. 299-320

Kam-Wah Lai

The financial effects of greenhouse gas emissions pp. 321-338

Gayani Hewagama, Elizabeth Rainsbury and Arfian Zudana

How do the product and capital markets relate to segment disclosure?: Evidence from Japan pp. 339-369

Yuriko Takahashi

State-owned shares, government background customer relationship and non-state-owned enterprises’ financing cost pp. 370-396

Mengjie Zhao, Guangqian Ren and Junchao Li

Applying principle-based guidelines to a complex transaction: exploring management judgement and decision-making pp. 397-419

Sophia Brink, Gretha Steenkamp and Aletta Odendaal

Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance pp. 420-454

Shaista Wasiuzzaman and Effiezal Aswadi Abdul Wahab

The role of politic pressure, fraud risk management and culture organization in moderating public governance on Indonesia local government financial performance pp. 455-476

Otniel Safkaur, Lediana Hanasbey and Eklamsia Sakti

Volume 37, issue 2, 2025

Does economic policy uncertainty affect conservatism?: evidence from Korea pp. 141-163

Sang Ho Kim and Yohan An

Whistleblowing allegations and auditor resignation: should I stay or should I go? pp. 164-189

Hong Kim Duong, Danielle S. Lazerson and Emmanuel Sequeira

Carbon emission disclosure and earnings management: ethical behaviour or opportunism motivation? pp. 190-208

Arung Gihna Mayapada and Junxiu Lyu

Repetitive key audit matters and audit effort pp. 209-242

Wenhui Lin, Lina (Zixuan) Li, Leye (Leonard) Li and David Hay

Board gender diversity and corporate environmental, social and governance performance: evidence from New Zealand listed firms pp. 243-270

Ramona Zharfpeykan and Yuanzhen Bai

Do independent directors’ independence and familiarity enhance family firm performance? The role of corporate governance performance pp. 271-293

Yi-Hui Tai

Volume 37, issue 1, 2024

An examination of Pacific nations’ legislatures’ interactions with Supreme Audit Institutions and the impact on audit quality pp. 3-24

Carolyn J. Cordery, David Hay and Sione Taufa

A study exploring the adoption of cash IPSAS in the Solomon Islands: the case of the provincial governments pp. 25-47

Marianne Oru, Anil K. Narayan, Asheq Rahman and Peni Fukofuka

The accounting challenges for indigenous businesses: a Pacific Islands case study pp. 48-68

Umesh Sharma and Howard Davey

Engineer CEOs and corporate investment efficiency pp. 69-88

Ashesha Paveena Weerasinghe and Sulochana Dissanayake

Conforming tax avoidance and earnings persistence pp. 89-112

Yang Lou, Brian Wright, Yicheng Wang and Chenhui Zhao

Do prestigious clients result in extra fees for audit partners? pp. 113-137

Stuart Douglas Taylor

Volume 36, issue 5, 2024

Collusion or supervision? Between auditor and audit firm – tax planning’s perspective pp. 509-526

Wen-Jye Hung, Pei-Gi Shu, Yi-Yin Ruan and Yamin Wang

Mandatory environmental disclosure policy in the largest carbon emission country pp. 527-560

Wei Cai, Min Bai and Howard Davey

Voluntary and mandatory reporting: a continuum of disclosure pp. 561-579

Terence E. Cooke, Kevin P. McMeeking and Stephen A. Zeff

Auditor mood and audit quality: evidence from music sentiment measure pp. 580-604

Qiao Xu, Lele Chen and Rachana Kalelkar

Volume 36, issue 3/4, 2024

Does client importance affect key audit matters reporting? New Zealand evidence pp. 277-296

Ruoyu Ji, Lina Li, Leonard Leye Li and Gary S. Monroe

Pacific accounting review in 2013–2023: a bibliometric analysis pp. 297-347

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

Military connections, corporate governance and corporate tax avoidance pp. 348-373

Effiezal Aswadi Abdul Wahab, Damara Ardelia Kusuma Wardani, Iman Harymawan and Mohammad Nasih

Social capital and business strategy pp. 374-401

Brian Lam, Lina Z. Li, Byron Y. Song and Li Yao

Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia pp. 402-432

Arfah Habib Saragih

CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index pp. 433-467

Faisal Hameed, Trevor Wilmshurst and Claire Horner

Earnings management, key audit matters and audit report readability pp. 468-489

Tsung-Kang Chen, Yu-Shun Hung, Yijie Tseng and Kan-Yi Hsiao

Dissatisfaction with professional accountant training: the role of learning styles pp. 490-506

Sue Malthus, Carolyn Fowler and Carolyn J. Cordery

Volume 36, issue 2, 2024

International trade, mandatory IFRS adoption and financial reporting quality pp. 185-210

Mariela Carvajal and Steven Cahan

National culture, religiosity, and audited financial statements of small-scale MNCs pp. 211-233

Maria Kontesa, Rayenda Brahmana and Hui Wei You

The impact of financial analysts’ spirituality on their socially responsible investing decisions: a mediating role of social consciousness pp. 234-254

Ahmad Usman Shahid, Hafiza Sobia Tufail, Waqas Baig, Aimen Ismail and Jawad Shahid

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda pp. 255-273

Charl de Villiers, Ruth Dimes, Matteo La Torre and Matteo Molinari

Volume 36, issue 1, 2024

Voter rationality, the use of accounting information and voting behavior: evidence from a referendum pp. 1-20

Makoto Kuroki

Boardroom diversity (task- and relation-oriented diversity) and financial stability: evidence from Chinese financial listed firms pp. 21-38

Ding Ning, Kalimullah Bhat, Ghulam Nabi and Ren Yinong

Effect of human resource investments in internal controls on goodwill impairment pp. 39-59

Eun Hye Jo and Jung Wha Lee

Related party transactions, accrual-based earnings management and real activities earnings management in emerging market pp. 60-76

Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh and Bui Thi Ngan Dung

COVID-19-related announcements in a continuous disclosure environment: drivers and stock market implications pp. 77-95

Larelle Chapple, Lien Duong and Thu Phuong Truong

Research on influences of education and financial literacy on commercial insurance purchase in China pp. 96-119

Shiyan Lou, Junhao Wang, Yi Ting Zeng and Chun Cheong Fong

Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA pp. 120-143

Phung Anh Thu and Pham Quang Huy

Digital transformation in Vietnam: the impacts on external auditors and their practices pp. 144-160

Phuong Thi Nguyen, Michael Kend and Dung Quang Le

Climate change and corporate culture of innovation: evidence from earnings conference calls pp. 161-181

Viput Ongsakul, Pandej Chintrakarn, Pornsit Jiraporn and Pattanaporn Chatjuthamard

Volume 35, issue 5, 2023

The effect of audit inspections on audit fees pp. 701-726

David Hay, Elizabeth Rainsbury and Debbie Van Dyk

Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments? pp. 727-745

Kishore Singh and Peter Best

Audit adjustments and the discontinuity in earnings distribution around zero pp. 746-772

Chu Yeong Lim, Themin Suwardy and Tracey Chunqi Zhang

Accounting and religious influence in the seventh day Adventist church in the Pacific islands pp. 773-799

Clayton Kuma, Peni Fukofuka and Sue Yong

Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy pp. 800-838

Ben Le, Nischala Reddy and Paula Hearn Moore

Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia pp. 839-862

Otniel Safkaur, Jhon Urasti Blesia, Cornelia Matani, Kurniawan Patma and Pascalina Sesa

Should asset impairments be included in earnings when evaluating stewardship by management? pp. 863-880

Andrew Dymock, Peter Wells and Brett Govendir

Volume 35, issue 4, 2023

Peers’ media coverage releases and investor heterogeneity pp. 512-533

Jiaxin Duan, Yixin (Lucy) Wei and Lei Lu

Mandatory carbon reporting, voluntary carbon disclosure and ESG performance pp. 534-561

Yan Jiang and Qingliang Tang

Do auditors respond when listed firms pledge shares? Evidence from China pp. 562-593

Kitty Mo Kong and Hedy Jiaying Huang

Auditors’ response to earnings management after split-share structure reform in China pp. 594-619

Alfred Bu, Masoud Azizkhani and Alicia Jiang

Drivers of China’s outward foreign direct investment: a comprehensive panel data analysis pp. 620-644

Tong Tong, Tarlok Singh, Bin Li and Lewis Liu

Stock price crashes in China: an artificial neural network approach pp. 645-669

Le Wang, Liping Zou and Ji Wu

The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China pp. 670-697

Weiping Li, Huirong Li, Xuan Sean Sun and Tairan Kevin Huang

Volume 35, issue 3, 2022

Culture and the decision to adopt and use social media for corporate disclosures pp. 365-389

Lin Ma and Asheq Rahman

Stock market reactions of Malaysian firms and industries towards events surrounding COVID-19 announcements and number of confirmed cases pp. 390-411

Redhwan Aldhamari, Ku Nor Izah Ku Ismail, Haithm Mohammed Hamood Al-Sabri and Mousa Sharaf Adin Hezam Saleh

Chevron Australia and Tax Justice Network: a case of rhetoric pp. 412-431

Walid El Hamad, Lee Moerman and Sanja Pupovac

Does financial statement readability alleviate the informational disadvantage of foreign investors? pp. 432-450

Somya Arora and Yogesh Chauhan

The information content of mandatory and discretionary non-GAAP earnings pp. 451-476

Wessel M. Badenhorst and Rieka von Well

Social distinctions of directors and firm performance pp. 477-503

Suresh Ramachandra and Asheq Rahman

Volume 35, issue 2, 2022

Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption pp. 181-198

Nirupika Liyanapathirana and Chris Akroyd

Employees’ perceptions and earnings benchmarks pp. 199-217

Jung Eun “JP” Park, Yiding Wang and Sijing Wei

Interim financial reporting disclosure by listed firms in the Asia-Pacific region and influencing factors pp. 218-248

Huu Cuong Nguyen

Money laundering and infrastructure quality: the moderating effect of the strength of auditing and reporting standards pp. 249-264

Ines Amara, Imen Khelil, Anis El Ammari and Hichem Khlif

The impact of strategic emphasis on the readability of narrative information in annual reports pp. 265-291

Minyoung Noh and Jimi Park

Product market competition and audit fees: evidence from the Chinese manufacturing industry pp. 292-313

Zhenbo Zhang, Yuxuan Zhang and Mengfan Yan

Graduate readiness for a professional career in accounting – an investigation of employers’ perspectives in Fiji pp. 314-335

Sandhiya Roy

An analysis of the use of visual elements in workplace diversity disclosure pp. 336-363

Mahmood Momin and Sabrina Chong

Volume 35, issue 1, 2022

The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers pp. 1-18

Yuen Hoong Voon, Anna Che Azmi and Sharmila Jayasingam

Board characteristics, ownership concentration and SME IPO underpricing pp. 19-49

Nischay Arora and Balwinder Singh

A contingency-based accountability and governance framework for the non-profit sector in the post-COVID-19 era pp. 50-65

Hedy Jiaying Huang

How accountants responded to the financial fallout owing to the COVID-19 pandemic pp. 66-85

Vida Botes, Howard Davey, Daniel Esposo and Bruce Rust Smit

A comparative analysis of capital structure of G-20 firms on regional basis pp. 86-104

Muhammad Riaz, Shu Jinghong and Umar Iqbal Siddiqi

The increasing number of subsidiaries and stock price crash risk: evidence from the Chinese stock market pp. 105-125

Saisai Li, Qianhua Lei and Liuyang Ren

Do board secretaries influence annual report readability? pp. 126-160

Wenzhang Sun, Jiawei Zhu and Xuhui Wang

Do state tax changes affect corporate tax aggressiveness? US evidence pp. 161-179

Dawei Jin, Hao Shen, Haizhi Wang and Desheng Yin