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 28, issue 4, 2016

An ethical perspective on performance measurement in the public sector pp. 364-372

Anil K. Narayan

Case-mix accounting beyond the hospital pp. 373-385

Frederick Ng and Isabella Li

Productivity analysis of Australian universities pp. 386-400

Amir Moradi-Motlagh, Christine Jubb and Keith Houghton

Stochastic cost frontier analysis – a sensitivity analysis on cost measures pp. 401-410

Thanh Ngo and David Tripe

Reconceptualizing the notion of relations underlying performance measurement models pp. 411-418

Syrus Islam

The valuation and pricing of information assets pp. 419-430

Ralph Adler, Carolyn Stringer and Max Yap

A model for gauging the prominence of web-based CSR disclosure pp. 431-445

Sabrina Chong, Irshad Ali and Sumit K. Lodhia

The governance of inter-firm co-development projects in an open innovation setting pp. 446-457

Sharlene Biswas and Chris Akroyd

Institutional entrepreneurship and management control systems pp. 458-470

Ann Martin-Sardesai

Organizations with changing structures: how to control? pp. 471-482

Eva Lechner

Volume 28, issue 3, 2016

Sustainability assurance: an emerging market for the accounting profession pp. 238-259

Joshua Wong, Norman Wong, Willow Yangliu Li and Li Chen

Bank accounting disclosure, information content in stock prices, and stock crash risk pp. 260-278

Chan Du, Liang Song and Jia Wu

Audit failure of New Zealand finance companies – an exploratory investigation pp. 279-305

Humayun Kabir, Li Su and Asheq Rahman

Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms pp. 306-336

Chih-Shun Hsu, Lopin Kuo and Bao-guang Chang

The impact of discussion board usage on overall performance in an introductory accounting subject pp. 337-358

Abdel K. Halabi and Jo-ann Larkins

Volume 28, issue 2, 2016

Underlying profit in New Zealand pp. 111-134

Bing Xu, Md. Borhan Uddin Bhuiyan and Asheq Rahman

Bridging the gap between academia and standard setters pp. 135-152

Rowena Sinclair and Carolyn J. Cordery

Political connections, institutional investors and dividend payouts in Malaysia pp. 153-179

Samuel Jebaraj Benjamin, Mazlina Mat Zain and Effiezal Aswadi Abdul Wahab

Conceptualising the linkage between professional scepticism and auditor independence pp. 180-200

Christina Chiang

Optimal exit dates for members of the GSF pp. 201-218

Martin Lally

Cross-quarter differential market reactions pp. 219-235

Andrew Lee, Chu Yeong Lim and Tracey Chunqi Zhang

Volume 28, issue 1, 2016

Accounting quality, governance standards, and syndicated loan contracts pp. 2-15

Liang Song and Joel C Tuoriniemi

Unique determinants of abnormal earnings growth in Malaysia pp. 16-37

Philip Thiagan Sinnadurai

Private public distinction of the target and the long run operating performance of acquirers pp. 38-58

Syed M. M. Shams and Abeyratna Gunasekarage

The long-run performance of the New Zealand stock markets: 1899-2013 pp. 59-70

Bart Frijns and Alireza Tourani-Rad

The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event pp. 71-91

Daniel F. Hsiao, Yan Hu and Jerry W. Lin

Political connections and firm value: an analysis of listed firms in Sri Lanka pp. 92-106

Henk Berkman and Vidura Galpoththage

Volume 27, issue 4, 2015

The association between accounting performance and constituent response in political markets pp. 394-410

Michael Bradbury and Tom Scott

Successful authors’ views on the editorial review processes of accounting journals pp. 411-437

Ralph W. Adler and Gregory Liyanarachchi

Political connections, managerial incentives and auditor choice: evidence from China pp. 441-465

Chia-Ling Cheng, Chih-Shun Hsu and Fan-Hua Kung

The incidence and perceived managerial merit of customer accounting in New Zealand pp. 466-485

Farzana Aman Tanima and Ken Bates

Looking in the mirror pp. 486-507

Paul Wells

Volume 27, issue 3, 2015

On the performance of KiwiSaver funds pp. 266-281

Bart Frijns and Alireza Tourani-Rad

The readability impact of international financial reporting standards pp. 282-303

Glenn Richards and Chris van Staden

Factors influencing disclosures of statements of service performance of New Zealand local authorities pp. 304-328

Prae Keerasuntonpong, Keitha Dunstan and Bhagwan Khanna

GAAP-adjusted earnings disclosures by New Zealand companies pp. 329-352

Liz Rainsbury, Carol Hart and Nonthipoth Buranavityawut

Firm characteristics, board diversity and corporate social responsibility pp. 353-372

Mohammad Muttakin, Arifur Khan and Nava Subramaniam

Company characteristics and compliance with ASX corporate governance principles pp. 373-392

Tek Lama and Warwick Wyndham Anderson

Volume 27, issue 2, 2015

The effects of nonfinancial performance measures on role clarity, procedural fairness and managerial performance pp. 142-165

Chong M. Lau

External accountants’ business advice and SME performance pp. 166-188

Peter John Carey

Sustainability reporting integrated into management control systems pp. 189-207

Jennifer Kerr, Paul Rouse and Charl de Villiers

The influence of corporate social responsibility disclosure on share prices pp. 208-228

Marna De Klerk, Charl de Villiers and Chris van Staden

New information in continuous disclosure pp. 229-263

Mark Russell

Volume 27, issue 1, 2015

Adoption of IFRS in Japan: challenges and consequences pp. 3-27

Noriyuki Tsunogaya, Andreas Hellmann and Simone Domenico Scagnelli

Management control system effectiveness pp. 28-50

Sophia Su, Kevin Baird and Herbert Schoch

Cross-sectional return patterns in New Zealand’s registered and OTC stock markets pp. 51-68

Hamish Anderson, Ben Marshall and Xiao Wang

The relation between accounting information-based firm risk proxies and cost of equity capital across countries pp. 69-94

Tony Kang, Mark Kohlbeck and Yong Yoo

Corporate social responsibility reporting quality, board characteristics and corporate social reputation pp. 95-118

Yingjun Lu, Indra Abeysekera and Corinne Cortese

Accounting conservatism, capital structure, and global diversification pp. 119-138

Feras M Salama and Karl Putnam

Volume 26, issue 3, 2014

From cents to half-cents and its liquidity impact pp. 160-176

Hamish D. Anderson and Yuan Peng

Crossing the Tasman pp. 177-195

Bart Frijns, Aaron Gilbert and Alireza Tourani-Rad

New Zealand venture capital funds and access to new financing: an exploratory study pp. 196-225

Sujit Kalidas, Andrew Kelly and Alastair Marsden

Financial advice and asset allocation of individual investors pp. 226-247

Annie Claire Zhang

KiwiSaver member behaviour: a quantitative analysis pp. 248-273

Callum Thomas and Claire Matthews

The SE-Asian Tsunami Appeal: disclosure of contributions by corporate Australia pp. 274-301

Anne R. Canny

Researching ethnicity in the Pacific region pp. 302-323

Rachel F. Baskerville, Katharine Wynn-Williams, Elaine Evans and Shirley Gillett

Writing an article for a refereed accounting journal pp. 324-350

Charl de Villiers and John Dumay

Carbon tax, corporate carbon profile and financial return pp. 351-373

Le Luo and Qingliang Tang

The influence of sunk costs, personal responsibility and culture on the tendency of accountants to facilitate escalation of commitment pp. 374-391

Peni Fukofuka, Neil Fargher and Zhe Wang

Volume 26, issue 1/2, 2014

Corporate water accountability – the role of water labels given non-fungible extractions pp. 8-27

James Hazelton

Supply chain sustainability: evidence on conflict minerals pp. 28-53

Paul A. Griffin, David H. Lont and Yuan Sun

The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils pp. 54-74

Amanpreet Kaur and Sumit K. Lodhia

Malaysian local government internet sustainability reporting pp. 75-93

Corina Joseph, Robyn Pilcher and Ross Taplin

Accounting and accountability challenges pp. 94-111

Anil K. Narayan

Management accountants' perception of their role in accounting for sustainable development pp. 112-133

Vinal Mistry, Umesh Sharma and Mary Low

Does environmental reporting reflect environmental performance? pp. 134-154

Christina He and Janice Loftus