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Emerald Group Publishing Limited
Copyright © 2009, Emerald Group Publishing Limited
2nd call for papers - Pacific Accounting Review
Article Type: 2nd call for papers From: Pacific Accounting Review, Volume 21, Issue 1
Special Issue of Issues in Financial Accounting and Reporting: A Pacific Rim Focus
Guest editors: David Lont, University of Otago, Dunedin, New Zealand, Norman WongUniversity of Auckland, Auckland, New Zealand.
High-quality financial accounting is a crucial but not sufficient requirement to maintain investor confidence. The rapid global acceptance of International Financial Reporting Standards (IFRS), designed to create one set of globally accepted accounting standards, is one of the most significant developments in the history of standard setting.
Creating and maintaining standards by one body, that meet the needs of diverse stakeholders from around the world, will create many challenges for preparers, auditors, standard setters, and users.
Are we on track to achieve the stated goals? What were the transitionary issues? Has the quality of reporting improved? Does (can) one-size-fit-all? What are the problem areas and possible solutions? Is IFRS being consistently applied and enforced between countries and/or companies and what are the factors that help explain any variations?
This special issue of Pacific Accounting Review calls for high-quality research papers that consider the success and challenges of IFRS from a pacific rim perspective.
We welcome papers that provide evidence on the benefits and costs of IFRS including:
the impact of IFRS, for example, on the cost of capital, disclosure, transparency, auditors, governance, analysts, and regulators;
transitional and adoption issues;
the effects of different political, regulatory and enforcement options countries;
differential impacts for small/large economies and companies (small and medium enterprises), not for profit, public sector;
consistency: interpretation, application differences between countries; and
measurement issue and impairments.
A variety of methods and approaches are welcome but all research should be of a high standard.
Papers will be double blind reviewed.
Extended abstracts (expression of interest) are welcome by 30 November 2008.
Final submission 30 May 2009.
Publication is expected in 2010.
Submissions to: David Lont, Department of Accountancy and Business Law, University of Otago, Dunedin, New Zealand, e-mail: firstname.lastname@example.org
NZICA Best Paper Award of NZ $3500
A NZ $3,500 manuscript award, proudly sponsored by the New Zealand Institute of Chartered Accountants (NZICA), will be awarded to the best article in the special issue as judged by the editors of the journal and the special issue.
Process. Initially, the reviewers will be asked for recommendations for the best paper award. The editors will make the final decision and no correspondence will be entered into. If a reviewer or editor submits a paper that is nominated for the award, they will automatically step down from the selection process, however, they can still nominate a paper they reviewed for consideration by the selection committee. Full conditions are available upon request.