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 16, issue 2, 2004

Job‐Relevant Information and its Role with Task Uncertainty and Management Accounting Systems on Managerial Performance pp. 1-22

Vincent K. Chong

Accounting‐Based Equity Valuation Techniques and the Value Relevance of Dividend Information: Empirical Evidence from Japan pp. 23-44

Ahsan Habib

Audit Committee Membership ‐ A New Zealand Perspective pp. 45-69

Elizabeth Rainsbury

Volume 16, issue 1, 2004

An Exploratory Study of the Company Reorganisation Decision in Voluntary Administration pp. 31-56

James Routledge and David Gadenne

What’s in a Name? Evidence on Corporate Name Changes from the Australian Capital Market pp. 57-76

Thomas Josev, Howard Chan and Robert Faff

Volume 15, issue 2, 2003

A Study of Uncertainty Expressions in Australian Accounting and Auditing Standards pp. 1-28

Jim Psaros, Chris Patel and Sriyani Warnakulasuriya

To What Extent are R&D and Knowledge Spillovers Valued by the Market? pp. 29-50

Michael Fung

Stock Market Interdependence: Evidence from Australia pp. 51-76

Leonard Chong, Michael Drew and Madhu Veeraraghavan

Volume 15, issue 1, 2003

An Investigation of the Relationship between Stated Fund Management Policy and Market Timing Ability pp. 1-15

Karen Benson, Peter Pope and Robert Faff

The Influence of Organisational Commitment on the Use of Financial Measures for Performance Evaluation pp. 17-48

Chong M. Lau and Jefferson Ng

The Adoption and Use of the Balanced Scorecard in New Zealand: A Survey of the Top 40 Companies pp. 49-74

Benjamin Blundell, Hannah Sayers and Yvonne Shanahan

Volume 14, issue 2, 2002

Costing Counting and Comparability: Aspects of Performance Measurement in a Pathology Laboratory pp. 1-31

Necia France, Graham Francis, Stewart Lawrence and Sydney Sacks

The Role of Feedback on the Relationship Between Budgetary Participation and Performance pp. 33-55

Vincent Chong and Kar Ming Chong

Unspecified Operating Expense Disclosure Requirements in New Zealand. Has FRS 9 Made a Difference? pp. 57-99

David Lont

The Efficacy of Professional Education Programmes in Developing Competencies: A Critical Assessment of the PAS Programme of the Institute of Chartered Accountants of New Zealand pp. 97-133

Elizabeth Rainsbury, Sidney Weil and Peter Oyelere

Volume 14, issue 1, 2002

The Expectations‐Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers pp. 1-22

Marian Yew Jen Wu Tong, Gladie Lui and Albert Lew

The Use of Dialectical Enquiry in an Accounting Course pp. 23-42

Martin Kelly, Howard Davey and Neil Haigh

Traditional and Western Accounting Disclosure Models for Pacific Island Countries' Entities pp. 43-66

Alistair M. Brown and Greg Tower

Volume 13, issue 2, 2001

An Empirical Investigation of the Cross‐Industry Variation in Mean Reversion of Australian Stock Betas pp. 1-16

Robert Brooks, Robert Faff and Tom Josev

The Rental Rate on Land, Revision Frequency and Inflation pp. 17-34

Martin Lally

The Annual Reports of New Zealand Electricity Companies: Assessing Quality pp. 35-69

Jill Hooks, David Coy and Howard Davey

An Analysis of Corporate Lobbying on Australia's ED 49,Accounting for Identifiable Intangible Assets pp. 71-102

Peter Gerhardy and Lisa Wyatt

Volume 13, issue 1, 2001

Style Analysis: Is it Useful in Analysing New Zealand Managed Trusts? pp. 1-17

Paul L. Gronewoller, Janet McLeod and Lawrence Rose

Developing the Socio‐Political Skills of Accounting Students: A Mixed Synchronous and Asynchronous Learning Strategy pp. 19-32

Tony Tinker is At and Barbara Feknous

The Effect Of Changes In The Audit Systems On Earnings Management Of Korean IPO Firms pp. 33-57

Soon Suk Yoon, June‐Bok Wee, Chang‐Hyun Baik and Gary A. Miller

The Interactive Effects of Emphasis on Tight Budget Targets and Cost Control on Budgetary Performance pp. 59-84

Chong M. Lau

Volume 12, issue 2, 2000

Financial Leverage and Firm Response to Poor Performance pp. 1-35

Rosalind Whiting and Simon Gilkison

Accounting Variables and Stock Returns: The Impact of Leverage pp. 37-64

Allan Hodgson and Peta Stevenson‐Clarke

The Equity Premium Puzzle: New Zealand Evidence pp. 65-99

Robert Hibbard

Volume 12, issue 1, 2000

Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Method pp. 1-15

Samuel Tung

Environmental Accounting in the New Zealand Contracting Industry: Comments on the Use of Mail Survey Method — A Rejoinder pp. 17-26

Chris Guilding

Forecast Accuracy and Bias in IPO Prospectuses: Recent New Zealand Evidence pp. 27-59

Wen‐hsi Lydia Hsu, David Hay and Sidney Weil

A Test of a Two‐Factor ‘Market and Oil’ Pricing Model pp. 61-77

Robert Faff and Timothy J. Brailsford

Classification of Foreign Operations For Financial Reporting pp. 79-101

Fawzi Laswad and Melvin Roush

Volume 11, issue 1/2, 1999

The Future of Accounting Education pp. 1-7

Warren Allen

The Big‐5 in New Millennium: The Transition to Multidisciplinary Service Provision pp. 9-21

Paul Andon and Clinton Free

Measurement and Imperialism in the ‘New Millennium’ pp. 23-27

Jane Andrew

Needed: Better Accounting Concepts pp. 29-34

Robert N. Anthony

Research Agendas for the New Millennium: Celebrating Methodological Diversity pp. 35-39

Jane Broadbent

Thoughts on Management Accounting and Strategy pp. 41-48

Michael Bromwich

Future Disclosures pp. 49-54

Philip Brown

Management Accounting — Beyond 2000 pp. 55-65

Wai Fong Chua and Jane Baxter

Accounting Education in the New Millennium: The Internet Challenges pp. 67-75

Roger Debreceny, Andy Lymer, G. Stevenson Smith and Clinton White

The Managerial Roles of Accounting: A Value‐Adding Perspective for the New Millennium pp. 77-88

Alan Dunk

The Future of Financial Reporting: Removing It from the Shadows pp. 89-96

Thomas Dyckman and Stephen Zeff

Accounting, Transparency and the Culture of Spin: Re‐Orientating Accounting Communication in the New Millennium pp. 97-111

Sonja Gallhofer, Jim Haslam, Stephen Morrow and Robin Sydserff

Accounting Expertise as the Millennium Turns pp. 113-119

Michael Gibbins

Issues Facing New Zealand Standard Setters Going Into the 21st Century pp. 121-130

Liz Hickey and Mark Westwood

Accounting in the New Millennium pp. 131-136

Patrick Hoiberg

The Past is the Future: Constructing Public Sector Accountants pp. 137-147

Irvine Lapsley and Rosie Oldfield

Financial Reporting: The Case for a New Global Model pp. 149-151

Nicholas Moore

Corporate Reporting and the Internet: Vision, Reality, and Intervening Obstacles pp. 153-159

Vernon Richardson and Susan Scholz

Responding to the Challenges of Change pp. 161-162

Sue Sheldon

The Professional Accounting Body in the 21st Century: The Global Franchise pp. 163-171

Sivakumar Velayutham

Desperately Seeking Synergy: Interdisciplinary Research in Accounting and Business History pp. 173-180

Simon Ville and Grant Fleming

Trust in Financial Reporting pp. 181-188

Geoffrey Whittington

A Japanese Way for 2000 Beyond the Bubble Crash pp. 189-192

Shozo Yamazaki Is

An Investigation of the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia pp. 193-218

Ron Day and Neil Hartnett

The Relation Between Annual Report Disclosures, Analysts' Earnings Forecasts and Analyst Following: Evidence From Singapore pp. 219-239

Li Li Eng and Hong Kiat Teo

Interpretations of Probability Expressions: A Comparison Between Standard‐Setters and Accountants pp. 241-254

Fawzi Laswad and Y.T. Mak