Pacific Accounting Review

1997 - 2024

Current editor(s): Professor Tom Scott, Dr Pei-Chi Kelly Hsiao, Associate Professor Chelsea Liu, Associate Professor Sophia Su, Associate Professor Thu Phuong Truong and Dr Lily Chen

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Volume 34, issue 5, 2022

A snapshot of sustainability assurance market in New Zealand pp. 669-686

Pei-Chi Kelly Hsiao, Tom Scott and Zeting Zang

Disclosed qualitative factors and underpricing: an empirical evidence from Indian IPO market pp. 687-707

Seshadev Sahoo and Rishita Raj

Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation pp. 708-727

Mahfuja Malik and Eunsup Daniel Shim

The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting) pp. 728-747

Charl de Villiers, Matteo La Torre and Matteo Molinari

Volume 34, issue 4, 2022

The impact of emerging technologies on accounting curriculum and the accounting profession pp. 526-535

Tawei Wang

Transforming assessment in accounting education to align with online learning pp. 536-547

Irshad Ali, Anil K. Narayan and Dilani Gedera

New technology and desired skills of early career accountants pp. 548-568

Denise Jackson, Grant Michelson and Rahat Munir

The transformation to data analytics in Big-Four financial audit: what, why and how? pp. 569-584

Angela Liew, Peter Boxall and Denny Setiawan

Artificial intelligence and the changing landscape of accounting: a viewpoint pp. 585-594

John Kommunuri

User perceptions of cloud-based small business accounting software pp. 595-613

Jemmi Mauricette, Paul Wells and Jarrod Haar

Enhancing sustainability education in the accounting curriculum: an effective learning strategy pp. 614-633

Umesh Sharma and Brody Stewart

The impact of ownership structure and corporate governance on energy intensity: evidence from Indian business groups pp. 634-657

Nemiraja Jadiyappa, Emily Hickman and Namrata Saikia

Potential barriers towards achieving greater diversity: the case of Pasifika underrepresentation in accounting pp. 658-668

Peni Fukofuka and Irshad Ali

Volume 34, issue 3, 2022

Correlation between distribution of cash dividends from capital reserves, ultimate controlling shareholders and corporate governance pp. 385-398

Yen-Yu Liu, Pin-Sheng Lee and Chih-Hao Yang

Publishing literature reviews pp. 399-405

Ahsan Habib

What happens to the stock market during the COVID-19 pandemic? A systematic literature review pp. 406-425

Puspita Ghaniy Anggraini, Evy Rahman Utami and Eva Wulandari

Does top management team’s job mobility experience matter for corporate innovation? pp. 426-450

Jing Jia, Zhongtian Li, Yuanyuan Hu and Baoshan Tao

Quality of voluntary modern slavery disclosures: top Australian listed companies pp. 451-478

Kathyayini Kathy Rao, Roger Leonard Burritt and Katherine Christ

Implementing environmental protection tax in China: an alternative framework pp. 479-513

Wei Cai, Min Bai and Howard Davey

Volume 34, issue 2, 2021

The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam pp. 197-224

Ben Le and Paula Hearn Moore

Bridging the employability skills gap: going beyond classroom walls pp. 225-248

Lin Mei Tan, Fawzi Laswad and Frances Chua

Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market pp. 249-273

Saeed Rabea Baatwah, Waddah Kamal Hassan Omer and Khaled Salmen Aljaaidi

Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance pp. 274-292

Ramesh Ruben Louis, Noor Adwa Sulaiman and Zarina Zakaria

Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years pp. 293-309

Sungsil Lee

The impact of international work experience, functional background and career concerns on CEO investment decisions pp. 310-332

Chih-Wei Peng and She-Chih Chiu

Does syndicate structure create value for initial public offerings? An empirical investigation for the Indian market pp. 333-357

Seshadev Sahoo and Abhimanyu Sahoo

Corporate environmental disclosure and local government environmental oversight in China pp. 358-382

Wei Qian, Ping Zhu and Carol Tilt

Volume 34, issue 1, 2021

Sunk costs and quasi-hyperbolic discounting: keeping profitable commitments by considering sunk costs pp. 1-22

Brian Knox

Advancing empowerment research in management control: the effects of access to information and deadlines pp. 23-48

Vincent Bicudo de Castro and Sridharan Vg

Informational role of futures volume for spot volatility pp. 49-69

Shailesh Rastogi, Vikas Tripathi and Sunaina Kuknor

Investigating green investment payoff in China pp. 70-104

Qi Chen and Mary Low

Sponsor ownership and IPO initial return: evidence from Pakistan stock exchange pp. 105-126

Waqas Mehmood, Rasidah Mohd-Rashid, Abd Halim Ahmad and Saqib Amin

Effect of mandatory sustainability disclosure announcements:cross-country evidence pp. 127-155

Zhongtian Li and Jing Jia

Determinants ofde jureadoption of international financial reporting standards: a review pp. 156-173

Maria Ming Bengtsson

Gross profit manipulation in emerging economies: evidence from India pp. 174-196

Manish Bansal, Ashish Kumar and Vivek Kumar

Volume 33, issue 5, 2021

COVID-19 and deferred tax reversals pp. 555-567

Jilnaught Wong, Norman Wong and Willow Yangliu Li

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities pp. 568-577

Matteo Molinari and Charl de Villiers

COVID-19 news in USA and in China: which is suitable in explaining the nexus among Bitcoin and Gold? pp. 578-595

Abdelkader Derbali, Kamel Naoui and Lamia Jamel

New Zealand Government’s budgetary response to the COVID-19 pandemic pp. 596-602

Anil K. Narayan and John Kommunuri

Coping with the COVID-19 crisis: an analysis of Twitter communication of companies pp. 603-615

Sabrina Chong and Mahmood Momin

A reflective commentary about teaching international non-accounting postgraduates amid COVID-19 pp. 616-624

Sue Yong

Australian market response to COVID-19 as moderated by social media pp. 625-635

Vinicius Mothé Maia, Roberto Tommasetti and Marcelo Alvaro da Silva Macedo

Accounting education in a Latin American country during COVID-19: proximity at a distance pp. 636-651

Hugo A. Macias, Ruth Alejandra Patiño-Jacinto and Maria-Fanny Castro

Accounting at your service: university survival, recovery and revolution from COVID-19 pp. 652-664

Frederick Ng

Volume 33, issue 4, 2021

Nonprofit expense management and the zero-profit threshold pp. 397-416

Stephanie Monteiro Miller

Indirect financial distress costs in non-financial firms: evidence from an emerging market pp. 417-434

Muhammad Farooq, Amna Noor, Shahzadah Fahed Qureshi and Zahra Masood Bhutta

Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country pp. 435-458

Yousuf Kamal

Does Shariah compliance affect corporate cash holdings and cash adjustment dynamics? Evidence from Malaysia pp. 459-473

Moncef Guizani and Gaafar Abdalkrim

Internal audit use, earnings quality and external audit fees pp. 474-504

Nishaal Prasad, David Hay and Li Chen

The practices of Shariah governance systems of Islamic banks in Bangladesh pp. 505-524

Md. Kausar Alam, Md. Mizanur Rahman, Fakir Tajul Islam, Babatunji Adedeji, Md. Abdul Mannan and Mohammad Sahabuddin

CFO attributes and accounting conservatism: evidence from Malaysia pp. 525-548

Ismaanzira Ismail, Rohami Shafie and Ku Nor Izah Ku Ismail

Volume 33, issue 3, 2021

A question of balance: study–work–life, perspectives from accounting students pp. 257-273

Nicola J. Beatson, Paul de Lange and Heinrich Oosthuizen

“Look on the bright side”: CEO optimism and firms' market valuation pp. 274-300

Salah Alshorman and Martin Shanahan

Ownership concentration, foreign ownership and auditing: evidence from SMEs in Latin America pp. 301-321

Dengjun Zhang and Yuquan Cang

Do anchor investors affect long run performance? Evidence from Indian IPO markets pp. 322-346

Abhishek Kumar and Seshadev Sahoo

Moderating effect of investor demand: privatized IPOs and flipping activity in the Pakistan IPO market pp. 347-360

Ayesha Anwar and Rasidah Mohd-Rashid

Option informativeness before earnings announcements and under real activity manipulation pp. 361-375

Xiang Gao, Jiahao Gu and Yingchao Zhang

The impact of corporate social responsibility on financial distress: evidence from developing economy pp. 376-396

Muhammad Farooq and Amna Noor

Volume 33, issue 2, 2021

COVID-19 pandemic and connectedness across financial markets pp. 165-178

Muhammad Abubakr Naeem, Saba Sehrish and Mabel D. Costa

Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms pp. 179-188

David Hay, Karen Shires and Debbie Van Dyk

COVID-19 and sustainability reporting: what are the roles of reporting frameworks in a crisis? pp. 189-198

Ramona Zharfpeykan and Frederick Ng

The economics and accounting for COVID-19 wage subsidy and other government grants pp. 199-211

Jilnaught Wong and Norman Wong

Does tax policy fit in the portfolio of COVID-19 responses? pp. 212-220

Kerrie Sadiq and Richard Krever

Nonprofit impact measurement and collaboration pp. 221-230

Cherrie Yang

Rethinking insolvency law amid the COVID-19 pandemic pp. 231-237

James Routledge

Accounting for leases – lessons from COVID-19 pp. 238-245

Alan Teixeira

Pandemic and the performing arts in New Zealand pp. 246-254

Suresh Ramachandra

Volume 33, issue 1, 2021

Editorial pp. 1-5

Ralph Adler, Mansi Mansi and Rakesh Pandey

Does performance evaluation kill creativity? A(re) interpretation of existing literature pp. 6-19

Gerhard Speckbacher

Challenges of subjectivity in team performance evaluation pp. 20-35

Markus Arnold

Analysis of balanced scorecard usage by private companies pp. 36-63

Divesh Sharma and Umesh Sharma

Multidimensional performance evaluation styles: budget rigidity and discretionary adjustments pp. 64-80

Keita Masuya and Eisuke Yoshida

Do financial analysts discourage or encourage corporate fraud? Empirical evidence from China pp. 81-113

Hui Liu, Bei Yang and Junrui Zhang

Female board directorship and earnings management pp. 114-141

Yosra Mnif and Imen Cherif

The impact of COVID-19 global health crisis on stock markets and understanding the cross-country effects pp. 142-159

Eda Orhun