Pacific Accounting Review: Volume 19 Issue 2

Subject:

Table of contents

The cost of granting executive stock options with strike prices adjusted by the cost of capital

Joe Cheung, Charles Corrado

Purpose – The purpose of this paper is to estimate the cost of granting executive stocks with strike prices adjusted by the cost of capital. Design/methodology/approach – In the…

1605

Return‐based investment strategies in the New Zealand stock market: momentum wins

Abeyratna Gunasekarage, Hung Wan Kot

The purpose of this paper is to examine the profitability of return‐based investment strategies in the New Zealand stock market; 16 such strategies are examined for the period…

Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices

Leanne C. Gundry, Gregory A. Liyanarachchi

This paper aims to extend the literature on reduced audit quality practices (RAQPs) by examining the relationship between time budget pressure, auditors' personality types, and…

3704

The impact of audit firm industry differentiation on IPO underpricing

Kun Wang, Michael S. Wilkins

The purpose of this paper is to investigate the relationship between auditor industry differentiation (specialization) and the underpricing of initial public offerings (IPOs). The…

1969
Cover of Pacific Accounting Review

ISSN:

0114-0582

Online date, start – end:

1997

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Tom Scott
  • Dr Pei-Chi Kelly Hsiao
  • Associate Professor Chelsea Liu
  • Associate Professor Sophia Su
  • Associate Professor Thu Phuong Truong
  • Dr Lily Chen