Pacific Accounting Review
Issue(s) available: 79 – From Volume: 9 Issue: 1, to Volume: 36 Issue: 2
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Social capital and business strategy
Brian Lam, Lina Z. Li, Byron Y. Song, Li YaoThis study aims to investigate the influence of social capital on firms’ business strategies, focusing on Miles and Snow (1978) dichotomy between “prospector” and “defender”…
Mandatory environmental disclosure policy in the largest carbon emission country
Wei Cai, Min Bai, Howard DaveyThis paper aims to examine the impact of corporate environmental transparency (CET) on corporate financial performance under a mandatory environmental disclosure policy in China…
Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia
Arfah Habib SaragihThis study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia.
Does client importance affect key audit matters reporting? New Zealand evidence
Ruoyu Ji, Lina Li, Leonard Leye Li, Gary S. MonroeThis study aims to examine the relation between a client’s relative economic importance to its auditor and the number of key audit matters (KAMs) reported in the expanded audit…
Military connections, corporate governance and corporate tax avoidance
Effiezal Aswadi Abdul Wahab, Damara Ardelia Kusuma Wardani, Iman Harymawan, Mohammad NasihThis paper aims to investigate the relationship between military connections and tax avoidance in Indonesia. Further, the paper examines whether the relationship between military…
Pacific accounting review in 2013–2023: a bibliometric analysis
June Cao, Zijie Huang, Ari Budi Kristanto, Tom ScottThis literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen