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COVID-19-related announcements in a continuous disclosure environment: drivers and stock market implications Pacific Accounting Review Pub Date : 2024-03-13 Larelle Chapple, Lien Duong, Thu Phuong Truong
Purpose The purpose of this research note is to investigate the drivers and market reaction to firms’ decision to release general COVID-19-related announcements and to withdraw earnings forecasts and dividends during the COVID-19 pandemic in the continuous disclosure environment of Australia. Design/methodology/approach The authors first tracked the market reaction of all firms in the Australian Securities
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Effect of human resource investments in internal controls on goodwill impairment Pacific Accounting Review Pub Date : 2023-11-17 Eun Hye Jo, Jung Wha Lee
Purpose This study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions. Design/methodology/approach The authors use the ratio of IC personnel to the number of employees in the firm and the average work experience of IC personnel as quantitative and qualitative measures for IC personnel, respectively
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Related party transactions, accrual-based earnings management and real activities earnings management in emerging market Pacific Accounting Review Pub Date : 2023-11-03 Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh, Bui Thi Ngan Dung
Purpose The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM). Design/methodology/approach The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period from 2015 to 2019, totaling 1,638 firm-year observations
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Should asset impairments be included in earnings when evaluating stewardship by management? Pacific Accounting Review Pub Date : 2023-10-16 Andrew Dymock, Peter Wells, Brett Govendir
Purpose This paper aims to consider the relevance of asset impairments when evaluating stewardship by management. Design/methodology/approach This paper considers association of earnings (including and excluding asset impairments) with contemporaneous stock returns which are used as a measure of management performance and demonstration of stewardship. Findings Evidence is provided of earnings including
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Mandatory carbon reporting, voluntary carbon disclosure and ESG performance Pacific Accounting Review Pub Date : 2023-08-31 Yan Jiang, Qingliang Tang
Purpose This 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 to examine this research question because it is an exogenous imposed event and is unlikely to be affected by disclosure choice. Design/methodology/approach This study uses a difference-in-differences research design
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Voter rationality, the use of accounting information and voting behavior: evidence from a referendum Pacific Accounting Review Pub Date : 2023-08-04 Makoto Kuroki
Purpose This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions
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Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia Pacific Accounting Review Pub Date : 2023-07-19 Otniel Safkaur, Jhon Urasti Blesia, Cornelia Matani, Kurniawan Patma, Pascalina Sesa
Purpose This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic. Design/methodology/approach A qualitative approach was taken with 25 indigenous accounting students at five universities in the region who shared testimonies of their online learning experiences. The interview data collected were analysed using
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Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy Pacific Accounting Review Pub Date : 2023-07-18 Ben Le, Nischala Reddy, Paula Hearn Moore
Purpose This study aims to examine the effects of market liquidity on earnings management (EM) of seasoned equity offering (SEO) firms considering external capital access. Design/methodology/approach This study uses a panel data set of 158 Vietnamese SEO firms from 2007 to 2019. Both real and accrual EM measures are analysed. The study uses two proxies for market liquidity: stock turnover (the ratio
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Accounting and religious influence in the seventh day Adventist church in the Pacific islands Pacific Accounting Review Pub Date : 2023-06-21 Clayton Kuma, Peni Fukofuka, Sue Yong
Purpose This 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 devices: accounting and religion. Design/methodology/approach This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were
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Audit adjustments and the discontinuity in earnings distribution around zero Pacific Accounting Review Pub Date : 2023-06-06 Chu Yeong Lim, Themin Suwardy, Tracey Chunqi Zhang
Purpose Previous 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 underlying assumption in prior audit literature that auditing mitigates clients’ inclination towards loss avoidance and to shed light on the debate regarding earnings discontinuity. Design/methodology/approach This paper
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Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments? Pacific Accounting Review Pub Date : 2023-05-22 Kishore Singh, Peter Best
Purpose During 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 internal audit function. This study aims to examine the use of CCM technologies and the impact on the internal audit function during a pandemic. Design/methodology/approach This study adopted a case study approach for
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The effect of audit inspections on audit fees Pacific Accounting Review Pub Date : 2023-05-16 David Hay, Elizabeth Rainsbury, Debbie Van Dyk
Purpose The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand. Design/methodology/approach The research is conducted using audit fee data from New Zealand and examines the overall impact of the reforms on the cost imposed on auditees. Findings The findings show that there was no general increase in audit fees but a significant increase
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Social distinctions of directors and firm performance Pacific Accounting Review Pub Date : 2023-04-07 Suresh Ramachandra, Asheq Rahman
Purpose This paper aims to examine the effects of the social distinction of company directors on firm performance. Design/methodology/approach The social distinction of company directors adds to the firm’s reputation, allowing the firm to access resources and privileges. The indicators of social distinction this study uses are the prenominal titles of directors in Malaysian companies. As Malaysian
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Chevron Australia and Tax Justice Network: a case of rhetoric Pacific Accounting Review Pub Date : 2023-03-14 Walid El Hamad, Lee Moerman, Sanja Pupovac
Purpose This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers. Design/methodology/approach This paper adopts a micro-rhetorical
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The information content of mandatory and discretionary non-GAAP earnings Pacific Accounting Review Pub Date : 2023-03-14 Wessel M. Badenhorst, Rieka von Well
Purpose This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also report mandatory non-GAAP earnings (“headline earnings”). Design/methodology/approach Results are based on multivariate regression analyses for South African firms that report from 2010 to 2019. Findings Findings show that the value-relevance of
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Does financial statement readability alleviate the informational disadvantage of foreign investors? Pacific Accounting Review Pub Date : 2023-03-07 Somya Arora, Yogesh Chauhan
Purpose This paper aims to explore whether financial statement readability overcomes the information disadvantage of foreign equity investors. Design/methodology/approach A comprehensive data set of Indian firms listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) for 2007–2019 has been used to evaluate the proposed research questions. This study uses the Panel data method to
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An analysis of the use of visual elements in workplace diversity disclosure Pacific Accounting Review Pub Date : 2023-01-19 Mahmood Momin, Sabrina Chong
Purpose The purpose of this study is to examine how visual elements along with textual narratives are used to disclose workplace diversity-related information in corporate social and environmental reports. Design/methodology/approach A qualitative content analysis is used to examine the workplace diversity-related information in the 2016 standalone sustainability/corporate responsibility reports of
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Graduate readiness for a professional career in accounting – an investigation of employers’ perspectives in Fiji Pacific Accounting Review Pub Date : 2022-12-22 Sandhiya Roy
Purpose The purpose of this paper is to identify and gain recent insights into the extent to which skills expectation gap exists from the perspective of employers in a Pacific Island country, including the competencies perceived essential within the work context of accountants and the support provided by employers to accounting graduates to address the skills expectation gap. Design/methodology/approach
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The impact of strategic emphasis on the readability of narrative information in annual reports Pacific Accounting Review Pub Date : 2022-12-05 Minyoung Noh, Jimi Park
Purpose This study aims to examine how a firm’s strategic emphasis on value appropriation over value creation is associated with the readability of narrative disclosures in annual reports. Design/methodology/approach This study examines the effect of the strategic emphasis on annual report readability based on a total of 45,273 US firm-year (5,754 unique firms) observations for the period from 1994
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Employees’ perceptions and earnings benchmarks Pacific Accounting Review Pub Date : 2022-11-23 Jung Eun “JP” Park, Yiding Wang, Sijing Wei
Purpose Employees, as internal stakeholders, not only play significant roles in a company’s operations but are also important users of a company’s financial information. However, prior accounting research to date has not explored whether employees incorporate a firm’s ability to meet earnings benchmarks in forming and revising their perceptions of firms. This study aims to focus on whether a firm’s
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Money laundering and infrastructure quality: the moderating effect of the strength of auditing and reporting standards Pacific Accounting Review Pub Date : 2022-11-22 Ines Amara, Imen Khelil, Anis El Ammari, Hichem Khlif
Purpose This paper aims to examine the association between money laundering and infrastructure quality and whether the strength of auditing and reporting standards (SARS) moderates this association. Design/methodology/approach The sample includes 348 country-year observations over the period of 2015–2017. The authors use Basel Anti-Money Laundering reports for 2015, 2016 and 2017 to collect data concerning
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Religiosity and accountants' ethical decision-making in a religious country with a high level of corruption Pacific Accounting Review Pub Date : 2022-10-17 Nirupika Liyanapathirana, Chris Akroyd
Purpose This paper aims to understand how accountants in Sri Lanka perceive the effect of religiosity on ethical decision-making. Sri Lanka is a highly religious country, but it also has a high level of corruption, so understanding ethical decision-making in this context is important for the accounting profession. Design/methodology/approach Data were collected using semi-structured interviews with
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Do state tax changes affect corporate tax aggressiveness? US evidence Pacific Accounting Review Pub Date : 2022-09-30 Dawei Jin, Hao Shen, Haizhi Wang, Desheng Yin
Purpose The purpose of this paper is to empirically explore whether and to what extent the changes in state corporate income tax rates affect corporate tax aggressiveness. Design/methodology/approach Using a differences-in-differences approach with dynamic treatment, the authors investigate the effect of staggered changes in state corporate income tax rates in the USA on corporate tax aggressiveness
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A comparative analysis of capital structure of G-20 firms on regional basis Pacific Accounting Review Pub Date : 2022-08-11 Muhammad Riaz, Shu Jinghong, Umar Iqbal Siddiqi
Purpose The purpose of this study is to illuminate financial commitment of a firm vis-a-vis corporate behavior of 519 reported fabric businesses in G-20 states. This study also aims to take into account the regional baseline comparisons (i.e. subsampling) of G-20 firms based on the available data. The pattern of the current study comes from the registered companies in the G-20 states. For the fabricating
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How accountants responded to the financial fallout owing to the COVID-19 pandemic Pacific Accounting Review Pub Date : 2022-07-14 Vida Botes, Howard Davey, Daniel Esposo, Bruce Rust Smit
Purpose Before the COVID-19 pandemic, the last time a crisis affected businesses worldwide by putting economies into hibernation was in 1918 – the Great Influenza Pandemic. Environmental, social and governance frameworks require businesses to respond to such crises as it significantly changes the business environment. With approximately 2.84 million accountants existing across 130 countries, this study
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Board characteristics, ownership concentration and SME IPO underpricing Pacific Accounting Review Pub Date : 2022-06-06 Nischay Arora, Balwinder Singh
Purpose This study aims to explore the moderating impact of governance structure, that is, board characteristics including board size, board independence, board committees and ownership structure like ownership concentration, on the underpricing of small- and medium-sized enterprise (SME) initial public offerings (IPOs) in the context of an emerging economy such as India. Design/methodology/approach
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Culture and the decision to adopt and use social media for corporate disclosures Pacific Accounting Review Pub Date : 2022-06-01 Lin Ma, Asheq Rahman
Purpose This paper aims to examine the influence of culture on the adoption and use of social media platforms for corporate disclosures by firms in a cross-country setting. Design/methodology/approach It is contended that social media corporate disclosure (SMCD) is culturally influenced because the primary purpose of social media is to connect people in social settings, and social settings are distinguished
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A contingency-based accountability and governance framework for the non-profit sector in the post-COVID-19 era Pacific Accounting Review Pub Date : 2022-06-01 Hedy Jiaying Huang
Purpose The COVID-19 global pandemic has caused significant disruptions to the non-profit sector, highlighting the issues that the narrowly focused, traditional conception of governance fails to address. The purpose of this paper is to propose a contingency-based framework with its theoretical underpinnings in the existing literature, in order to support future empirical research on non-profit governance
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The effects of concession timing, perceived fairness and aggressiveness on tax negotiation offers Pacific Accounting Review Pub Date : 2022-05-27 Yuen Hoong Voon, Anna Che Azmi, Sharmila Jayasingam
Purpose This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers. Design/methodology/approach This is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across
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Artificial intelligence and the changing landscape of accounting: a viewpoint Pacific Accounting Review Pub Date : 2022-05-26 John Kommunuri
Purpose The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence of artificial intelligence (AI), machine learning (ML) and other subsets in accounting, emphasising the increasing need for and significance of these applications. The viewpoints could provide researchers and practitioners
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The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting) Pacific Accounting Review Pub Date : 2022-05-20 Charl de Villiers, Matteo La Torre, Matteo Molinari
Purpose This paper aims to reflect on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting and identifies avenues for future research. Design/methodology/approach A critical reflection and analysis of research on the GRI’s achievements and the influence
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Empirical examination of the direct and moderating role of corporate social responsibility in top executive compensation Pacific Accounting Review Pub Date : 2022-05-13 Mahfuja Malik, Eunsup Daniel Shim
Purpose The purpose of this study is to examine the direct association between firms’ corporate social responsibility (CSR) scores, CSR disclosures and executive compensation. This study further investigates the moderating role of CSR in the association between executive compensation and firms’ stock market and accounting performances. Design/methodology/approach This study collects CEO compensation
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Disclosed qualitative factors and underpricing: an empirical evidence from Indian IPO market Pacific Accounting Review Pub Date : 2022-05-13 Seshadev Sahoo, Rishita Raj
Purpose The academic research into underpricing of initial public offerings (IPOs) offers many explanations, i.e. signalling, financial and market hypothesis. However, another set of information, namely, “Qualitative Factors” (along with financial and others), are largely reported by the issuing firms in the prospectus. However, to the best of the authors’ knowledge no such systematic study has been
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The transformation to data analytics in Big-Four financial audit: what, why and how? Pacific Accounting Review Pub Date : 2022-05-03 Angela Liew, Peter Boxall, Denny Setiawan
Purpose This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process. Design/methodology/approach The authors conducted 23 interviews with 20 participants across four hierarchical levels
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A snapshot of sustainability assurance market in New Zealand Pacific Accounting Review Pub Date : 2022-04-27 Pei-Chi Kelly Hsiao, Tom Scott, Zeting Zang
Purpose This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit expectation gap. we also test whether the determinants of voluntary sustainability assurance in NZ are consistent with international findings. Design
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Transforming assessment in accounting education to align with online learning Pacific Accounting Review Pub Date : 2022-04-25 Irshad Ali, Anil K. Narayan, Dilani Gedera
Purpose The aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to technology-based methods. 10; 10; Design/methodology/approach This reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of
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The impact of ownership structure and corporate governance on energy intensity: evidence from Indian business groups Pacific Accounting Review Pub Date : 2022-04-15 Nemiraja Jadiyappa, Emily Hickman, Namrata Saikia
Purpose Energy efficiency is critical for global sustainability (International Energy Agency, 2019). The purpose of this paper is to examine how agency conflicts arising from pyramidal ownership structures impact the energy intensity (EI) of group-affiliated Indian firms. Group-affiliated firms face unique governance challenges. For instance, parent owners (promoters) may transfer profits from one
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User perceptions of cloud-based small business accounting software Pacific Accounting Review Pub Date : 2022-04-14 Jemmi Mauricette, Paul Wells, Jarrod Haar
Purpose This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software. Design/methodology/approach This study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings. Findings The findings from this study suggest that user satisfaction and perceived
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Quality of voluntary modern slavery disclosures: top Australian listed companies Pacific Accounting Review Pub Date : 2022-04-01 Kathyayini Kathy Rao, Roger Leonard Burritt, Katherine Christ
Purpose There is a growing concern over the need for greater transparency of quality information by companies about modern slavery to contribute toward elimination of the practice. Hence, this paper aims to examine factors behind the quality of voluntary modern slavery disclosures and major sources of pressure on Australian company disclosures in a premodern slavery legislated environment. Design/
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Does top management team’s job mobility experience matter for corporate innovation? Pacific Accounting Review Pub Date : 2022-04-01 Jing Jia, Zhongtian Li, Yuanyuan Hu, Baoshan Tao
Purpose This study aims to investigate whether top management team (TMT)’s job mobility experience is related to firm innovation. Design/methodology/approach The authors use different strategies, including a two-stage instrumental model, difference-in-differences analysis based on TMT members’ sudden deaths, propensity score matching and firm fixed-effects model, to mitigate endogeneity concerns. Findings
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Publishing literature reviews Pacific Accounting Review Pub Date : 2022-03-08 Ahsan Habib
Purpose The author discusses his views on writing good, structured literature reviews (SLRs), meta-analyses and bibliometric articles with the aim of encouraging the audience to engage with this research approach. Design/methodology/approach The author adopts a descriptive approach for sharing his views. Findings The author provides some examples where SLRs might be useful. Originality/value Although
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What happens to the stock market during the COVID-19 pandemic? A systematic literature review Pacific Accounting Review Pub Date : 2022-03-08 Puspita Ghaniy Anggraini, Evy Rahman Utami, Eva Wulandari
Purpose This study aims to evaluate papers that discuss the stock market during the COVID-19 pandemic to discover lessons that may be beneficial for coping with similar situations in the future. Design/methodology/approach This study used the review procedures following Hoque (2014) with modifications, including co-words analysis to map themes. The articles to be reviewed were identified by entering
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Enhancing sustainability education in the accounting curriculum: an effective learning strategy Pacific Accounting Review Pub Date : 2022-02-17 Umesh Sharma, Brody Stewart
Purpose This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. Design/methodology/approach Each course’s published outline was subjected to an in-depth
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Potential barriers towards achieving greater diversity: the case of Pasifika underrepresentation in accounting Pacific Accounting Review Pub Date : 2022-02-16 Peni Fukofuka, Irshad Ali
Purpose This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an accounting qualification, thus perpetuating Pasifika underrepresentation in accounting. Design/methodology/approach This commentary is based on the authors’ experiences and informal conversations with teaching colleagues
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Does syndicate structure create value for initial public offerings? An empirical investigation for the Indian market Pacific Accounting Review Pub Date : 2022-02-14 Seshadev Sahoo, Abhimanyu Sahoo
Purpose This paper aims to investigate the impact of the underwriters’ syndicate size (SS) and its structure on underpricing (UP), oversubscription rate, liquidity and volatility. The authors use a database of 185 initial public offers (IPOs) issued in India during the period 2012–2019. Design/methodology/approach The authors have used ordinary least squares regression and stepwise regression on cross-sectional
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New technology and desired skills of early career accountants Pacific Accounting Review Pub Date : 2022-02-14 Denise Jackson, Grant Michelson, Rahat Munir
Purpose Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in changing skill requirements. This study aims to investigate how early career accountants (ECAs) and organisations value different skills among ECAs, how technology is impacting on these skills and the preparedness of
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The impact of international work experience, functional background and career concerns on CEO investment decisions Pacific Accounting Review Pub Date : 2022-02-10 Chih-Wei Peng, She-Chih Chiu
Purpose The purpose of this paper is to investigate the effects of chief executive officer (CEO) international work experience, functional background and career concerns on managerially-distorted investment decisions. Design/methodology/approach This paper focuses on S&P 500 publicly held US manufacturing companies during the period from 2009 to 2012. The data related to the CEOs’ international experience
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Changes in the effect of corporate tax avoidance on the cost of debt over the past 25 years Pacific Accounting Review Pub Date : 2022-01-11 Sungsil Lee
Purpose This study aims to examine how the effect of corporate tax avoidance on the cost of debt has changed in the period 1993–2017. Although it is known that tax avoidance has significantly increased during this period (Dyreng et al., 2017), little evidence exists on how this change alters the effect of tax avoidance on the cost of debt. This study investigates how changes in tax avoidance modify
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Accounting firms’ talent management practices: perceived importance and its impact on auditors’ performance Pacific Accounting Review Pub Date : 2022-01-10 Ramesh Ruben Louis, Noor Adwa Sulaiman, Zarina Zakaria
Purpose Prior literature on talent management (TM) in the audit setting has suggested several practices that may affect auditors’ performance. However, the study is limited in terms of a measurable set of comprehensive constructs of TM in the audit setting, as well as the impact of comprehensive TM constructs on auditors’ performance. Thus, the purpose of this study is to examine TM practices perceived
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Gross profit manipulation in emerging economies: evidence from India Pacific Accounting Review Pub Date : 2021-11-09 Manish Bansal, Ashish Kumar, Vivek Kumar
Purpose This study aims to explore peer performance as the motivation behind gross profit manipulation through two different channels, namely, cost of goods sold (COGS) misclassification and revenue misclassification. Design/methodology/approach Gross profit expectation model (Poonawala and Nagar, 2019) and operating revenue expectation model (Malikov et al., 2018) are used to measure COGS and revenue
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Bridging the employability skills gap: going beyond classroom walls Pacific Accounting Review Pub Date : 2021-12-22 Lin Mei Tan, Fawzi Laswad, Frances Chua
Purpose Employability skills are critical for success in the workplace, even more so in this era of globalisation of economies and advancement in technologies. However, there is ample evidence of the gap between the skills acquired by graduates at universities and the skills expected by employers in the workplace. Applying the modes of grasping and transforming the experience embodied in Kolb’s experiential
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Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market Pacific Accounting Review Pub Date : 2021-12-21 Saeed Rabea Baatwah, Waddah Kamal Hassan Omer, Khaled Salmen Aljaaidi
Purpose This study aims to examine the effect on audit efficiency of outsourced internal audit function (IAF) providers with industry and/or firm-specific expertise. Drawing on relevant studies from external and internal audit literature, the authors assume that such IAF providers are associated with greater audit efficiency as proxied by audit report lag and audit fees. Design/methodology/approach
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The effects of state ownership and tax rate cuts on accounting conservatism: evidence from Vietnam Pacific Accounting Review Pub Date : 2021-11-30 Ben Le, Paula Hearn Moore
Purpose The purpose of this paper is to examine the joint effects of state ownership and tax rate cuts on accounting conservatism, considering the different levels of foreign ownership in the context of Vietnam. Design/methodology/approach The paper uses ordinary least squares regressions and a data set of 405 firms covering the period 2007 to 2019. The manuscript uses three measures of accounting
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Accounting at your service: university survival, recovery and revolution from COVID-19 Pacific Accounting Review Pub Date : 2021-09-17 Frederick Ng
Purpose The purpose of this paper is to discuss the roles of accounting for university survival, recovery and revolution from the COVID-19 pandemic. It constructively critiques the use of compliance and cost-centric accounting to inform crisis response and proposes roles for accounting to better serve decision-making in a crisis. Design/methodology/approach This paper discusses limitations about how
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The impact of emerging technologies on accounting curriculum and the accounting profession Pacific Accounting Review Pub Date : 2021-11-09 Tawei Wang
Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum
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Effect of mandatory sustainability disclosure announcements:cross-country evidence Pacific Accounting Review Pub Date : 2021-10-05 Zhongtian Li, Jing Jia
Purpose This study aims to examine whether announcements of mandatory sustainability disclosure affect corporate sustainability performance (CSP). Design/methodology/approach The authors use a quasi-experiment provided by mandatory sustainability disclosure announcements that occurred in 21 countries from 2006–2016. A difference-in-differences method is adopted. The authors restrict the drawing of
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Determinants of de jure adoption of international financial reporting standards: a review Pacific Accounting Review Pub Date : 2021-10-04 Maria Ming Bengtsson
Purpose The purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and categorize these factors into meaningful categories. In so doing, this study facilitates policy-making for accounting and economic standard setters and also points out conflicting viewpoints in the current literature
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Sponsor ownership and IPO initial return: evidence from Pakistan stock exchange Pacific Accounting Review Pub Date : 2021-08-26 Waqas Mehmood, Rasidah Mohd-Rashid, Abd Halim Ahmad, Saqib Amin
Purpose The purpose of this paper was to examine whether or not the sponsor lock-up ratio, lock-up period, regulation changes and interaction variable (oversubscription [OSR]) affected initial public offering (IPO) initial return. Design/methodology/approach A complete sample of 111 listed IPOs in Pakistan stock exchange from 1996 to 2018 was incorporated. Based on the cross-section data, this paper
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Australian market response to COVID-19 as moderated by social media Pacific Accounting Review Pub Date : 2021-08-25 Vinicius Mothé Maia, Roberto Tommasetti, Marcelo Alvaro da Silva Macedo
Purpose Emerging as a black swan event that stifled the global economy, COVID-19 is the first social media (SM) pandemic. In an unsocial age due to social distancing, SM relevance is intuitively magnified during a pandemic. This study aims to investigate the direct and moderating impact of Twitter on the Australian stock market during the COVID-19 info-pandemic. Design/methodology/approach As a natural
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Advancing empowerment research in management control: the effects of access to information and deadlines Pacific Accounting Review Pub Date : 2021-08-21 Vincent Bicudo de Castro, VG Sridharan
Purpose This paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing empowerment-related discourse within the management control discipline. Design/methodology/approach To test the hypotheses derived from empowerment theory, this paper collects survey data from 103 middle-level managers