Pacific Accounting Review: Volume 33 Issue 2

Guest editorial

David K. Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

COVID-19 pandemic and connectedness across financial markets

Muhammad Abubakr Naeem, Saba Sehrish, Mabel D. Costa

This study aims to estimate the time–frequency connectedness among global financial markets. It draws a comparison between the full sample and the sample during the COVID-19…

Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms

David Hay, Karen Shires, Debbie Van Dyk

This special issue paper aims to describe the early effects of COVID-19 on auditing in New Zealand, and the subsequent reforms that the authors expect will follow.

COVID-19 and sustainability reporting: what are the roles of reporting frameworks in a crisis?

Ramona Zharfpeykan, Frederick Ng

This paper aims to commentate on the roles of sustainability reporting during the COVID-19 pandemic. It evaluates the Global Reporting Initiative’s (GRI) framework, designed as a…

The economics and accounting for COVID-19 wage subsidy and other government grants

Jilnaught Wong, Norman Wong

This paper aims to examine the economic rationale for the COVID-19 wage subsidy and grants related to assets and the accounting for these wealth transfers under NZ IAS 20…

Does tax policy fit in the portfolio of COVID-19 responses?

Kerrie Sadiq, Richard Krever

Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The…

Nonprofit impact measurement and collaboration

Cherrie Yang

The COVID-19 pandemic has forced not-for-profit organizations (NFPs) to look outside their organizational boundaries for collective impact. In this unprecedented and turbulent…

Rethinking insolvency law amid the COVID-19 pandemic

James Routledge

Amid the COVID-19 pandemic, it is important to consider the effectiveness of insolvency law given the increase in companies facing financial distress. Current insolvency law was…

Accounting for leases – lessons from COVID-19

Alan Teixeira

The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19…

Pandemic and the performing arts in New Zealand

Suresh Ramachandra

This paper aims to document the narratives that emerged in favour of and against the austerity measures proposed by the Auckland Council, with specific reference to performing…