Pacific Accounting Review: Volume 22 Issue 3

Subject:

Table of contents

CEO turnover around earnings restatements and fraud

Judy K. Land

This paper aims to examine whether restatement firms with certain restatement characteristics are more likely to have chief executive officer (CEO) turnover within a year of the…

1801

The audit consideration of environmental matters: Best practice or business as usual?

Christina Chiang, Deryl Northcott

This paper seeks to examine the responses of New Zealand auditors to the promulgation of Audit Guidance Statement (AGS) 1010: The Consideration of Environmental Matters in the

1224

Antecedents and organisational performance implications of internal audit effectiveness: Some propositions and research agenda

Dessalegn Getie Mihret, Kieran James, Joseph M. Mula

The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and…

3675

The capitalisation rate of the Government Superannuation Fund

Martin Lally

This paper seeks to compare the capitalisation rate offered by the Government Superannuation Fund (GSF) to retiring GSF members with the alternatives of borrowing and sale of the…

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