Pacific Accounting Review: Volume 31 Issue 1

Key issues and challenges in stakeholder engagement in sustainability reporting: A study of Australian local councils

Amanpreet Kaur, Sumit K. Lodhia

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

Corporate governance and risk taking: the role of board gender diversity

Heba Abou-El-Sood

This paper aims to investigate the association between board gender diversity and bank risk taking in an emerging market context.

Evaluating qualitative research in management accounting using the criteria of “convincingness”

Nizar Mohammad Alsharari, Mohammed Al-Shboul

The purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and…

Effect of target-and-incentive-consistency of unexpected positive earnings news on investors’ responses to corporate social responsibility performance

Lei Wang

This study examines the effect of target-and-incentive-consistency of unexpected positive earnings news on investors’ use of corporate social responsibility (CSR) performance…

Factors influencing sustainability reporting by Sri Lankan companies

Dinithi Dissanayake, Carol Tilt, Wei Qian

This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka.

Assessing the impact of the new auditor’s report

Hong Li, David Hay, David Lau

Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement…

Does pension plan reporting readability affect earnings volatility?: Funded status and SFAS 158 perspectives

Ruey-Ching Lin, Tsung-Kang Chen, Yi-Jie Tseng, Chih-Kai Chang

The purpose of this study is to explore whether pension plan reporting readability affects earnings volatility. Moreover, as SFAS 158 requires firms to fully recognize their…

Crossing disciplines: Exploring the contribution of a critical futures approach to democratising community engagement with a focus on the gas industry

Marcelle Holdaway

Social and environmental accountability by firms can be compromised by a lack of democracy within community engagement and decision-making processes. This is particularly evident…

Publisher’s note