Pacific Accounting Review
Issue(s) available: 75 – From Volume: 9 Issue: 1, to Volume: 35 Issue: 3
Mandatory carbon reporting, voluntary carbon disclosure and ESG performance
Yan Jiang, Qingliang TangThis study aims to examine the impact of mandatory adoption of The Act 2013 in UK on voluntary carbon disclosure. Mandatory adoption of The Act 2013 in UK is a compelling setting…
The impact of directors’ and officers’ liability insurance on firm’s investment efficiency: evidence from China
Weiping Li, Huirong Li, Xuan Sean Sun, Tairan Kevin HuangThe purpose of this paper is to examine the impact of directors’ and officers’ liability insurance (D&O insurance hereafter) on corporate governance and firm performance, with a…
Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia
Otniel Safkaur, Jhon Urasti Blesia, Cornelia Matani, Kurniawan Patma, Pascalina SesaThis study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.
Auditors’ response to earnings management after split-share structure reform in China
Alfred Bu, Masoud Azizkhani, Alicia JiangThis study aims to investigate whether and how auditors responded to the documented increases in earnings management after split-share structure reform (SSSR) in China, as…
Drivers of China’s outward foreign direct investment: a comprehensive panel data analysis
Tong Tong, Tarlok Singh, Bin Li, Lewis LiuThis paper aims to investigate the primary motivations for China’s outward foreign direct investment (ODI) decisions.
Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy
Ben Le, Nischala Reddy, Paula Hearn MooreThis study aims to examine the effects of market liquidity on earnings management (EM) of seasoned equity offering (SEO) firms considering external capital access.
Voter rationality, the use of accounting information and voting behavior: evidence from a referendum
Makoto KurokiThis study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While…
The effect of audit inspections on audit fees
David Hay, Elizabeth Rainsbury, Debbie Van DykThe purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand.
Audit adjustments and the discontinuity in earnings distribution around zero
Chu Yeong Lim, Themin Suwardy, Tracey Chunqi ZhangPrevious research in auditing has used the probability of small profits or losses as a measure of audit quality. The purpose of this paper is to investigate the validity of the…
Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?
Kishore Singh, Peter BestDuring a pandemic, with businesses implementing social distancing protocols and work-from-home strategies, the use of continuous controls monitoring (CCM) may add value to the…
Accounting and religious influence in the seventh day Adventist church in the Pacific islands
Clayton Kuma, Peni Fukofuka, Sue YongThis paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control…
Do auditors respond when listed firms pledge shares? Evidence from China
Kitty Mo Kong, Hedy Jiaying HuangThis paper investigates whether the audit fees of Chinese listed firms are associated with the share pledging practice of the firm’s controlling shareholders.
Peers’ media coverage releases and investor heterogeneity
Jiaxin Duan, Yixin (Lucy) Wei, Lei LuThis study aims to examine the behaviour of institutional and retail investors in response to news about industry leaders (peer firms) and to determine its impact on the stock…
Stock price crashes in China: an artificial neural network approach
Le Wang, Liping Zou, Ji WuThis paper aims to use artificial neural network (ANN) methods to predict stock price crashes in the Chinese equity market.
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
Further Information
