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 21, issue 3, 2009

The milieu of reporting of Nacamaki and Nabuna villages of Koro Island pp. 202-227

Alistair Brown

Accounting and culture pp. 228-259

Abraham Hauriasi and Howard Davey

Global remedies for local needs pp. 260-285

Umesh Sharma and Stewart Lawrence

Commons and anti‐commons pp. 286-303

Semisi M. Prescott and Keith C. Hooper

What motivates environmental auditing? pp. 304-318

Nacanieli Rika

Maori development: “accounting”, “accountability” and participation in the accountancy profession pp. 319-324

Patty McNicholas

Bringing together local and metropolitan approaches in Pacific research pp. 325-332

Karen L. Nero

Volume 21, issue 2, 2009

Is there a “business case” for board diversity? pp. 88-103

Yi Wang and Bob Clift

The effect of ownership concentration on CEO compensation‐firm performance relationship in New Zealand pp. 104-131

Haiyan Jiang, Ahsan Habib and Clive Smallman

Balanced Scorecard practices amongst Thai companies: performance effects pp. 132-149

Kittiya Yongvanich and James Guthrie

An introduction to the interaction between the universities and the Institute of Chartered Accountants of New Zealand pp. 150-169

Bernadette F. Devonport

Education for an accounting profession pp. 170-185

Michael Gaffikin

Volume 21, issue 1, 2009

Testing for asymmetric effects in the accrual anomaly using piecewise linear regressions pp. 5-25

Kristen Anderson, Kerrie Woodhouse, Alan Ramsay and Robert Faff

Perceptions of accounting: a qualitative New Zealand study pp. 26-47

Sue Malthus and Carolyn Fowler

The moral awareness of future accounting and business professionals pp. 48-73

Elizabeth Gammie and Bob Gammie

Volume 20, issue 3, 2008

Droughts and big baths of Australian agricultural firms pp. 215-233

Pamela Kent, Reza Monem and Glenn Cuffe

Does pre‐deal research reduce IPO underpricing? pp. 234-253

Kun Wang

The relative ability of earnings and cash flow data in forecasting future cash flows pp. 254-268

Shadi Farshadfar, Chew Ng and Mark Brimble

The participation of women in the New Zealand Institute of Chartered Accountants pp. 269-281

Bernadette F. Devonport

Volume 20, issue 2, 2008

Gender counts: “work”, “life” and identity in accounting practice and education pp. 85-93

Amanda Ball and Joanna Brewis

University management practices, accounting, gender and institutional denial pp. 94-101

Fiona Anderson‐Gough and Rhoda Brown

The emotional labour of accountancy pp. 102-106

Kenneth Strongman and Sarah Wright

Being President, being myself pp. 107-110

Denise Bovaird

New Zealand chartered accountants' work/family strategies and consequences for career success pp. 111-137

Rosalind H. Whiting

No time to stand and stare pp. 138-157

Margaret Lightbody

Work and work‐family values in accountancy pp. 158-184

Jean‐Marie See and Elizabeth H. Kummerow

Exploring ourselves pp. 185-204

Kathryn Haynes and Anne Fearfull

Volume 20, issue 1, 2008

An empirical analysis of the NZX's price query system pp. 4-28

Alastair Marsden, Russell Poskitt and Cherry Wang

Financial returns from new public management: a New Zealand perspective pp. 29-48

Belinda Luke

Client industry audit expertise: towards a better understanding pp. 49-62

M. Kend

Impact of prior content and meta‐cognitive knowledge on students' performance in an introductory accounting course pp. 63-74

Lin Mei Tan and Fawzi Laswad

Volume 19, issue 2, 2007

The cost of granting executive stock options with strike prices adjusted by the cost of capital pp. 96-107

Joe Cheung and Charles Corrado

Return‐based investment strategies in the New Zealand stock market: momentum wins pp. 108-124

Abeyratna Gunasekarage and Hung Wan Kot

Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices pp. 125-152

Leanne C. Gundry and Gregory A. Liyanarachchi

The impact of audit firm industry differentiation on IPO underpricing pp. 153-164

Kun Wang and Michael S. Wilkins

Volume 19, issue 1, 2007

Management earnings forecasts in a continuous disclosure environment pp. 5-30

H. Chan, Robert Faff, Y.K. Ho and A. Ramsay

Product/service adoption strategies and bank customer accounting in Hong Kong pp. 31-46

Neale G. O'Connor and Cecilia L.K. Cheung

Feasibility of using student subjects in accounting experiments: a review pp. 47-67

Gregory A. Liyanarachchi

Target costing in New Zealand manufacturing firms pp. 68-83

Caleb J. Rattray, Beverley R. Lord and Yvonne P. Shanahan

Volume 18, issue 2, 2006

Economic Effects of the Decline in Defined Benefit Pension Funding from Surpluses to Deficits pp. 5-31

Gerry Gallery and Natalie Gallery

Audit and Non‐Audit Fees: New Zealand Evidence pp. 32-46

Paul Dunmore and Yingxin Sarah Shao

Board Characteristics, Audit Committee Characteristics and Abnormal Accruals pp. 47-68

Michael Bradbury, Y T Mak and S M Tan

The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control pp. 69-96

Conor O’Leary, Errol Iselin and Divesh Sharma

Volume 18, issue 1, 2006

Valuing Employee Stock Options: Implications for the Implementation of NZ IFRS 2+ pp. 3-20

Glenn Boyle, Stefan Clyne and Helen Roberts

Factors or Characteristics? That is the Question pp. 21-46

Philip Gharghori, Howard Chan and Robert Faff

The Impact of Disclosure Reform on Information Risk in NZX‐listed Stocks+ pp. 47-69

Russel Poskitt and Peihong Yang

The Impact of the PricewaterhouseCoopers Merger on Auditor‐Client Alignment pp. 70-89

Sumithira Thavapalan, Robyn Moroney and Roger Simnett

The Connotative Meaning of Independence in Alternative Audit Contexts: An Exploratory Study pp. 90-122

Graeme Wines

Volume 17, issue 2, 2005

Recognition versus Disclosure: The Case of Land and Buildings’ Revaluations pp. 4-33

Kamran Ahmed, John Goodwin and Kim R. Sawyer

NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial Instruments pp. 34-52

Helen Bishop, Michael Bradbury and Tony van Zijl

A Variance‐Ratio Test of the Random Walk Hypothesis for the New Zealand Share Market: 1980‐2001 pp. 53-71

Peter Humphrey and David Lont

Liberal Education ‐ Is it of Value to Practicing Accountants in New Zealand? pp. 72-102

Sue Malthus and Carolyn Fowler

Board Composition and the Value of New Zealand Companies pp. 103-121

Duncan Orr, David Emanuel and Norman Wong

The Role and Status of Accounting and Accountants in an Australian Government Trading Enterprise: A Stakeholder Approach pp. 122-151

Sujatha Perera, Jill McKinnon and Graeme Harrison

Volume 17, issue 1, 2005

The Efficacy of Auditors’ Going‐Concern Opinions Compared with a Temporal and an Atemporal Bankruptcy Risk Model: Analysing U.S Trade and Service Industry Failures 1974 ‐ 1988 pp. 3-36

Patti Cybinski and Carolyn Windsor

The Cost of Cooperative Ownership: Estimates of The Costs To Fonterra’s Farmer Owners pp. 37-48

Matthew Maher and David Emanuel

The Balanced Scorecard: A New Zealand Perspective pp. 49-78

Beverley R Lord, Yvonne P Shanahan and Michelle J Gage

The Impact of Not Amortizing Intangible Assets on Valuation Multiples pp. 79-93

Jilnaught Wong and Norman Wong