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 25, issue 3, 2013

Pacific Accounting Review– the first 25 years pp. 225-234

Michael Bradbury and Jill Hooks

New Zealand corporate boards in transition pp. 235-258

Glenn Boyle and Xu Ji

Real options analysis as a practical tool for capital budgeting pp. 259-277

Graeme Guthrie

What drives issue spreads on commercial paper? pp. 278-292

Russell Poskitt

Volume 25, issue 2, 2013

Accounting regulation for charities: international responses to IFRS adoption pp. 124-144

Helen Irvine and Christine Ryan

Book‐tax differences and earnings quality for the banking industry: evidence from Taiwan pp. 145-164

Huang Der‐Fen and Chao‐Lan Wang

Cognitive affordances in performance reporting pp. 165-187

Jenny Condie, Paul V. Dunmore and Keitha Dunstan

A metamorphosis of the traditional accountant pp. 188-216

Jeanette Van Akkeren, Sherrena Buckby and Kim MacKenzie

Volume 25, issue 1, 2013

Corporate governance and different types of voluntary disclosure pp. 4-29

Poh‐Ling Ho and Grantley Taylor

Using asynchronous discussion forums to create social communities of practice in financial accounting pp. 30-57

Sidney Weil, Nicholas McGuigan, Thomas Kern and Baiding Hu

An analysis of Australian company carbon emission disclosures pp. 58-79

Bo Bae Choi, Doowon Lee and Jim Psaros

Technology transfer in proto‐professional accounting pp. 80-100

Michael G. Keenan

Does public services accounting belong in the curriculum? pp. 101-116

Carolyn Cordery

Volume 24, issue 3, 2012

Performance management under conditions of uncertainty: some valedictory reflections pp. 247-261

David Otley

Performance measurement in Indonesia: the case of local government pp. 262-291

Rusdi Akbar, Robyn Pilcher and Brian Perrin

Public sector commercial orientation and the social contract pp. 292-313

Ali Rkein and Brian Andrew

Gender, operational efficiency, population density and the performance of mirofinancing institutions pp. 314-333

Gemunu Nanayakkara and Lokman Mia

Making management accounting research more useful pp. 334-356

Kenneth A. Merchant

Wemustovercome the controversial relationship between management accounting research and practice pp. 357-375

R. Murray Lindsay

Volume 24, issue 2, 2012

Accounting for cultural well‐being: an exploratory study of New Zealand regions pp. 112-137

Lisa Marriott and Allan Miller

Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling pp. 138-160

Yuying Xie, Liu Zheng and H.L. Amy Lau

Performance management system effectiveness in Australian local government pp. 161-185

Kevin Baird, Herbert Schoch and Qi (James) Chen

New Zealand shareholder attitudes towards corporate environmental disclosure pp. 186-210

Charl de Villiers and Chris van Staden

Managerial ownership‐induced income smoothing and information asymmetry pp. 211-232

Ahsan Habib and Haiyan Jiang

Volume 24, issue 1, 2012

Female directors and earnings management in high‐technology firms pp. 4-32

Ilanit Gavious, Einav Segev and Rami Yosef

Assessing going concern pp. 33-50

Nirosh Kuruppu, Fawzi Laswad and Peter Oyelere

Success in winning Australian Research Council grants as a measure of comparative professionalised disciplinary research activity pp. 51-79

Kevin Clarke, Jack Flanagan and Sharron O'Neill

Ethics and experiments in accounting pp. 80-100

Kevin Holmes, Lisa Marriott and John Randal

Volume 23, issue 3, 2011

The impact of New Zealand's disclosure reform on differential managerial disclosure behaviour for good news versus bad news firms pp. 224-261

Alastair Marsden, Russell Poskitt and Yinjian Wang

Do resource consent announcements provide valuable information? pp. 262-285

Carolyn Wirth, Jing Chi and Martin Young

The impact of regulatory reforms on the earnings forecasting behaviour of IPO firms pp. 286-315

Gerry Gallery, Natalie Gallery and Angela Linus

Does the change of accounting regulation on employee share options give rise to greater scope for earnings management? pp. 316-344

Hong Nee Ang and Matthew Pinnuck

Australasian cash flow reporting regulation: value relevant? pp. 345-367

Christopher B. Malone, Udomsak Wongchoti and Alan J. Mitchell

Goodwill impairment testing under IFRS: a false impossible shore? pp. 368-392

Tyrone M. Carlin and Nigel Finch

Volume 23, issue 2, 2011

Accounting choice, market failure, and regulation pp. 101-121

Michael G. Keenan

KiwiSaver annual reporting disclosure practices: an exploratory study pp. 122-141

Matthew Matuschka, Philip Colquhoun and Lisa Marriott

Western management accounting practices in Vietnamese enterprises pp. 142-164

Doan Ngoc Phi Anh, Duc‐Tho Nguyen and Lokman Mia

The milieu of government reporting in Vanuatu pp. 165-184

Alistair Brown

Block shareholder identity and firm performance in New Zealand pp. 185-210

Nicholas Boone, Sisira Colombage and Abeyratna Gunasekarage

Volume 23, issue 1, 2011

The impact of political constraints and formal incentive systems on the performance of Chinese State‐owned enterprises pp. 6-33

Neale G. O'Connor, F. Johnny Deng and Jingsong Tan

The introduction of broker anonymity on the New Zealand Exchange pp. 34-51

Russel Poskitt, Alastair Marsden, Nhut Nguyen and Jingfei Shen

Does including pictorial disclosure of intellectual capital resources make a difference? pp. 52-68

Natasja Steenkamp and Jill Hooks

A solution looking for a problem: factors associated with the non‐adoption of XBRL pp. 69-88

Carolyn J. Cordery, Carolyn J. Fowler and Khairil Mustafa

Volume 22, issue 3, 2010

CEO turnover around earnings restatements and fraud pp. 180-198

Judy K. Land

The audit consideration of environmental matters pp. 199-223

Christina Chiang and Deryl Northcott

Antecedents and organisational performance implications of internal audit effectiveness pp. 224-252

Dessalegn Getie Mihret, Kieran James and Joseph M. Mula

The capitalisation rate of the Government Superannuation Fund pp. 253-271

Martin Lally

Volume 22, issue 2, 2010

Issues in financial accounting and reporting: a Pacific Rim focus pp. 85-91

David Lont and Norman Wong

IFRS in New Zealand: effects on financial statements and ratios pp. 92-107

Warwick Stent, Michael Bradbury and Jill Hooks

New Zealand operating expense disclosure pp. 108-123

Vanessa Balshaw and David Lont

The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region pp. 124-146

Chee Seng Cheong, Sujin Kim and Ralf Zurbruegg

An historical review of quality in financial reporting in Australia pp. 147-169

Esther Cheung, Elaine Evans and Sue Wright

Volume 22, issue 1, 2010

New Zealand unit trust disclosure: asset allocation, style analysis, and return attribution pp. 4-21

Ross Fowler, Robin Grieves and J. Clay Singleton

An appraisal of financially distressed companies' earnings management pp. 22-41

Yenpao Chen, Chien‐Hsun Chen and Shiau‐Lan Huang

Actuarial gains and losses: the determinants of the accounting method pp. 42-56

Ana Morais

Factors associated with the quality of audit committees pp. 57-74

Peter Baxter