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 32, issue 4, 2020

The mediating role of management control system characteristics in the adoption of management accounting techniques pp. 421-442

Mayada Abd El-Aziz Youssef, Esam E. Moustafa and Habib Mahama

Female CEOs and investment efficiency: evidence from an emerging economy pp. 443-474

Irfan Ullah, Muhammad Ansar Majeed, Hong-Xing Fang and Muhammad Arif Khan

Intertwined institutionalization: pressures on Vietnam’s accounting profession during transition to IFRS pp. 475-493

Lan Anh Nguyen, Gillian Vesty, Michael Kend, Quan Nguyen and Brendan O'Connell

How does real earnings management respond to the 2007-2008 financial crisis? pp. 495-517

Zhigang Li, Yuan-Teng Hsu and Xiang Gao

Decoupling stock price momentum from accounting fundamentals pp. 519-541

Irfan Safdar

The impact of the 2012 NZX listing rule change on board composition and company performance pp. 543-562

Glenn Boyle, Sanghyun Hong and Michael Foley

Determining factors of key audit matter disclosure in Thailand pp. 563-584

Suneerat Wuttichindanon and Panya Issarawornrawanich

Do institutional investors stabilize stock returns? Evidence from emerging IPO markets pp. 585-600

Konpanas Dumrongwong

Volume 32, issue 3, 2020

The interaction effect of quantity and characteristics of accounting measures on performance evaluation pp. 305-321

Koichi Hioki, Eiichiro Suematsu and Hiroshi Miya

The effect of earnings management on shareholder value and the role of board gender diversity pp. 323-334

Viput Ongsakul, Pornsit Jiraporn and Young Sang Kim

The demand and supply timely financial reports pp. 335-353

Mazen Al-Mulla and Michael E. Bradbury

Using arguments and myths to lobby over controversial accounting issues: evidence from Japan pp. 355-390

Noriyuki Tsunogaya and Andreas Hellmann

Intensity of product market competition, institutional environment and accrual quality pp. 391-419

Khairul Anuar Kamarudin, Akmalia Mohamad Ariff and Wan Adibah Wan Ismail

Volume 32, issue 2, 2020

Geographical diversification and corporate liquidity in Malaysia: a quantile regression approach pp. 125-146

Shaista Wasiuzzaman

Characteristics of auditors’ non-audit services and accruals quality in Malaysia pp. 147-175

Wahab Effiezal Aswadi Abdul, Wan Zurina Nik Abdul Majid, Iman Harymawan and Dian Agustia

Global financial crisis, foreign portfolio investment and volatility pp. 177-195

Abdelkader Derbali and Ali Lamouchi

How does interactive use of budgets affect creativity? pp. 197-215

Eddy Mayor Putra Sitepu, Ranjith Appuhami and Sophia Su

Board characteristics and life insurance efficiency in South Africa pp. 217-237

Abdul Latif Alhassan and Mary-Ann Afua Boakye

Impact of pricing mechanism on IPO oversubscription: evidence from Pakistan stock exchange pp. 239-254

Waqas Mehmood, Rasidah Mohd-Rashid and Abd Halim Ahmad

The impact of government ownership on the cost of debt and valuation of Vietnamese listed companies pp. 255-270

Ben Le

A review of money laundering literature: the state of research in key areas pp. 271-303

Milind Tiwari, Adrian Gepp and Kuldeep Kumar

Volume 32, issue 1, 2020

Charities’ new non-financial reporting requirements: preparers’ insights pp. 1-19

Jill Hooks and Warwick Stent

Is the balance sheet method of deferred tax informative? pp. 20-31

Kim Mear, Michael Bradbury and Jill Hooks

Crafting careers in accounting: redefining gendered selves pp. 32-53

Mohini Vidwans and Rosemary Ann Du Plessis

Board, audit committee, ownership and financial performance – emerging trends from Thailand pp. 54-81

Omar Al Farooque, Wonlop Buachoom and Lan Sun

A closing call’s impact on market quality: evidence from Abu Dhabi stock exchange pp. 82-95

Eda Orhun

Managers’ stock-based compensation and disclosures of high proprietary cost information pp. 96-124

Luminita Enache and Jae Bum Kim

Volume 31, issue 4, 2019

CSR and tax: a study in the transition from an ‘aggregate’ to ‘real entity’ view of corporations pp. 553-573

Bronwyn McCredie and Kerrie Sadiq

The effect of components of tax saving on tax disclosure pp. 574-601

Mahfoudh Hussein Mgammal

Business tax to value-added tax reform in China pp. 602-625

Zhiyuan Wang, Jagdeep Singh-Ladhar and Howard Davey

Progressive tax: a proposal for customer loyalty programmes pp. 626-645

Teresa Michelle Pidduck, Karen Odendaal, Michelle Kirsten, Lauren Anne Pleace and Kaylee De Winnaar

A comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region pp. 646-671

Nizar Mohammad Alsharari

Intellectual capital efficiency and bank’s performance pp. 672-694

Amina Buallay, Richard Cummings and Allam Hamdan

Economies of scale: the case of KiwiSaver fees pp. 695-710

Aaron Gilbert, Ayesha Scott and Shuohan Xu

Meaning, perceptions and use of lean – a New Zealand perspective pp. 711-730

Kim Thornton, Nirmala Nath, Yuanyuan Hu and Jing Jia

Volume 31, issue 3, 2019

Photographs depicting CSR: captured reality or creative illusion? pp. 313-335

Sabrina Chong, Anil K. Narayan and Irshad Ali

The impact of multimarket contacts on bank stability in Vietnam pp. 336-357

Tu DQ Le, Son H. Tran and Liem T. Nguyen

Levers of control, management innovation and organisational performance pp. 358-375

Kevin Baird, Sophia Su and Rahat Munir

A proposed methodology for evaluating the quality of performance management systems pp. 376-393

Xavier Sales

Self-efficacy and self-regulatory factors as impediments to Pasifika students’ success in accounting education pp. 394-412

Irshad Ali and Anil K. Narayan

Quality versus volume of carbon disclosures and carbon reduction targets pp. 413-437

Anup Kumar Saha, Bipasha Saha, Tonmoy Choudhury and Ferry Jie

Risk management committee and risk management disclosure: evidence from Australia pp. 438-461

Jing Jia, Zhongtian Li and Lois Munro

The informativeness of impression management − financial analysts and rhetorical style of CEO letters pp. 462-496

Beibei Yan, Walter Aerts and James Thewissen

IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective pp. 497-522

Ahsan Habib, Md. Borhan Uddin Bhuiyan and Mostafa Monzur Hasan

The revenue persistence of US accounting firms: impacts of SOX and financial crisis pp. 523-548

KiKyung Song and Eunyoung Whang

Volume 31, issue 2, 2019

Pride or prejudice: accounting and Polynesian entrepreneurs pp. 182-207

Sue Yong

Integration duration of post-merger and leverage dynamics of mergers: theory and evidence pp. 208-231

Yao Cheng

KiwiSaver fund performance and asset allocation policy pp. 232-257

Huong Dieu Dang

Water accounting knowledge pathways pp. 258-274

Joanne Tingey-Holyoak and John D. Pisaniello

Progression to intermediate level courses; is a “pass” enough? pp. 275-287

Nicola J. Beatson, David A.G. Berg, Jeffrey K. Smith and Christine Smith-Han

Strategic performance measurement system,firm capabilities andcustomer-focused strategy pp. 288-307

Yuliansyah Yuliansyah, Ashfaq Ahmad Khan and Arief Fadhilah

Volume 31, issue 1, 2019

Key issues and challenges in stakeholder engagement in sustainability reporting pp. 2-18

Amanpreet Kaur and Sumit K. Lodhia

Corporate governance and risk taking: the role of board gender diversity pp. 19-42

Heba Abou-El-Sood

Evaluating qualitative research in management accounting using the criteria of “convincingness” pp. 43-62

Nizar Mohammad Alsharari and Mohammad Al-Shboul

Effect of target-and-incentive-consistency of unexpected positive earnings news on investors’ responses to corporate social responsibility performance pp. 63-83

Lei Wang

Factors influencing sustainability reporting by Sri Lankan companies pp. 84-109

Dinithi Dissanayake, Carol Tilt and Wei Qian

Assessing the impact of the new auditor’s report pp. 110-132

Hong Li, David Hay and David Lau

Does pension plan reporting readability affect earnings volatility? pp. 133-158

Ruey-Ching Lin, Tsung-Kang Chen, Yi-Jie Tseng and Chih-Kai Chang

Crossing disciplines pp. 159-180

Marcelle Holdaway