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 30, issue 4, 2018

Impact of financial leverage on profitability of listed manufacturing firms in China pp. 410-432

Ilhan Dalci

Accountability reporting objectives of Māori organizations pp. 433-443

Russell Craig, Rawiri Taonui, Susan Wild and Lũcia Lima Rodrigues

How and why did regulatory governance fail finance company directors in New Zealand? pp. 444-462

Christina Chiang and Paul Wells

On the ability of New Zealand actively managed funds to generate outperformance in their domestic equity allocations pp. 463-481

Bart Frijns and Ivan Indriawan

The effect of ownership-control disparity on the Chinese firm’s real activity earnings management pp. 482-499

Sang Ho Kim and Yohan An

The curious reaction to an auditor’s adverse opinion: a case study from 1976 pp. 500-516

Stephen A. Zeff and Rachel F. Baskerville

Board composition, sustainability committee and corporate social and environmental performance in Australia pp. 517-540

Pallab Kumar Biswas, Mansi Mansi and Rakesh Pandey

Volume 30, issue 3, 2018

Diametrical effects in governmental accountability – the auditor general’s struggle to sustain balance in performance auditing reports and media disclosure pp. 274-296

Levi Gårseth-Nesbakk and Chamara Kuruppu

The efficiency of corporate boards and firms’ audit fees: the case of the FTSE financial institutions pp. 297-317

Rabih Nehme and Mohammad Jizi

Reading between the lines: not all CSR is good CSR pp. 318-333

David K. Ding, Christo Ferreira and Udomsak Wongchoti

A practitioner’s guide to the design of strategy map frameworks pp. 334-351

Syrus Islam

CEO board membership: implications for firm value pp. 352-370

Michelle Li and Helen Roberts

Unlocking customer accounting’s potential: a service-dominant logic approach pp. 371-386

Frederick Ng and Zack Wood

The signalling role of audit committee characteristics and the cost of equity capital pp. 387-406

Ranjith Appuhami

Volume 30, issue 2, 2018

Exploring evidence to develop a nomenclature for forensic accounting pp. 135-154

Vida Botes and Ahmed Saadeh

What is the ‘good’ forensic accountant? A virtue ethics perspective pp. 155-167

Bryan Howieson

A chronological review of the Australian litigation risk environment surrounding IPO earnings forecasts pp. 168-186

Tracy C. Artiach, Gerry Gallery and Kimberley J. Pick

Employee perceptions of organization culture with respect to fraud – where to look and what to look for pp. 187-198

Kuldeep Kumar, Sukanto Bhattacharya and Richard Hicks

Related party transactions and finance company failure: New Zealand evidence pp. 199-221

Md. Borhan Uddin Bhuiyan and Jamal Roudaki

Corporate governance and management earnings forecast behaviour pp. 222-242

Larelle Chapple, Keitha Dunstan and Thu Phuong Truong

Board diversity and total directors’ remuneration: evidence from an emerging market pp. 243-272

Wahab Effiezal Aswadi Abdul, Marziana Madah Marzuki, Syaiful Baharee Jaafar and Tajul Ariffin Masron

Volume 30, issue 1, 2018

Evidence on the usefulness of management accounting systems in integrated manufacturing environment pp. 2-19

Kamisah Ismail, Che Ruhana Isa and Lokman Mia

Banks’ lending behaviour under repressed financial regulatory environment pp. 20-34

Sandar Win

Critical success factors in managing sustainable indigenous businesses in Australia pp. 35-51

Kerry Bodle, Mark Brimble, Scott Weaven, Lorelle Frazer and Levon Blue

DuPont analysis and dividend policy: empirical evidence from Malaysia pp. 52-72

Samuel Jebaraj Benjamin, Zulkifflee Bin Mohamed and M. Srikamaladevi Marathamuthu

Land under roads and the power of politic pp. 73-91

Hassan Mohamed Abdalla Elhawary

Does mandated independence improve firm performance? Evidence from New Zealand pp. 92-109

Michelle Li and Helen Roberts

Enhancing performance by disclosing more: some evidence from Japanese companies pp. 110-128

Sriyalatha Kumarasinghe, Mitchell Will and Yasuo Hoshino

Volume 29, issue 4, 2017

Local councils’ environmental sustainability reporting: who really counts? pp. 469-489

Radiah Othman, Fawzi Laswad and Nirmala Nath

Mental models and cognitive discomfort pp. 490-511

Anatoli Bourmistrov

Financial determinants of local government debt in New Zealand pp. 512-533

Dimu Ehalaiye, Nives Botica-Redmayne and Fawzi Laswad

Making a splash pp. 534-550

Nick Sciulli

Perceived accountability for local government infrastructure assets: the influence of stakeholders pp. 551-572

Pavithra Siriwardhane and Dennis Taylor

Tax evasion and welfare fraud: do punishments fit the crime or the perception of the crime? pp. 573-589

Lisa Marriott and Dalice Sim

Boardroom gender diversity and intellectual capital efficiency: evidence from China pp. 590-615

Muhammad Nadeem, Tracy-Anne De Silva, Christopher Gan and Rashid Zaman

Volume 29, issue 3, 2017

Ownership structure, corporate governance and investment efficiency of Chinese listed firms pp. 266-282

Naiwei Chen, Hao-Chang Sung and Jingjing Yang

CEO’s political connections, institutions and audit opinions pp. 283-306

Fang Hu, Jenny Stewart and Weiqiang Tan

The impact of religiosity on corporate loans and maturity structure: evidence from China pp. 307-329

Fansheng Jia, Yilin Zhang, Kam C. Chan and Sujuan Xie

The impact of VC backing on the corporate governance of Chinese IPOs pp. 330-355

Qing (Sophie) Wang, Hamish D. Anderson and Jing Chi

Detecting fraud in Chinese listed company balance sheets pp. 356-379

Yi Wei, Jianguo Chen and Carolyn Wirth

How important are earnings announcements in China? pp. 380-396

Liping Zou and William Robert Wilson

The association of earnings quality with corporate performance pp. 397-422

Shiguang Ma and Liangbo Ma

Long memory volatility in Asian stock markets pp. 423-442

Geeta Duppati, Anoop S Kumar, Francis Scrimgeour and Leon Li

Evaluating the tracking performance and tracking error of New Zealand exchange traded funds pp. 443-462

Jun Chen, Yi Chen and Bart Frijns

Volume 29, issue 2, 2017

Expected shortfall in the presence of asymmetry and long memory pp. 132-151

Thomas Walther

The effects of regulatory announcements on risk and return: the Vietnamese experience pp. 152-170

Huy Pham, Vikash Ramiah, Imad Moosa and Justin Hung Nguyen

Measuring efficiency of Vietnamese banks pp. 171-182

Thanh Ngo and David Tripe

Financial conditions and corporate investment: evidence from Vietnam pp. 183-203

Nam Hoai Tran and Chi Dat Le

Independent directors, ownership concentration and firm performance in listed companies pp. 204-226

Thi Tuyet Mai Nguyen, Elaine Evans and Meiting Lu

Does corporate governance shape the relationship between corporate social responsibility and financial performance? pp. 227-258

Rezaul Kabir and Hanh Minh Thai

Volume 29, issue 1, 2017

Accounting for biodiversity in Australia pp. 2-33

Md Moazzem Hossain

Converting financial statements: operating to capitalised leases pp. 34-54

Wei Xu, Robyn Alexandra Davidson and Chee Seng Cheong

Asset-liability management in Islamic banks: evidence from emerging markets pp. 55-78

Heba Abou-El-Sood and Osama El-Ansary

The market for sustainability assurance services pp. 79-106

Muhammad Bilal Farooq and Charl de Villiers

A gap in management accounting education: fact or fiction pp. 107-126

Vida Lucia Botes and Umesh Sharma