Pacific Accounting Review: Volume 28 Issue 2

Editorial

Asheq Rahman, Rachel Baskerville, Paul Rouse

Underlying profit in New Zealand

Bing Xu, Md. Borhan Uddin Bhuiyan, Asheq Rahman

This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports.

Bridging the gap between academia and standard setters

Rowena Sinclair, Carolyn J. Cordery

This commissioned paper reviews literature outlining reasons for a perceived gap between academics and standard setters as policy makers. The aim of this paper is to emphasise how…

Political connections, institutional investors and dividend payouts in Malaysia

Samuel Jebaraj Benjamin, Mazlina Mat Zain, Effiezal Aswadi Abdul Wahab

The purpose of this study is to examine the agency problem of expropriation using dividends in politically connected firms and the relevance of institutional investors in limiting…

Conceptualising the linkage between professional scepticism and auditor independence

Christina Chiang

The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence.

Optimal exit dates for members of the GSF

Martin Lally

This paper aims to determine the optimal date for an employee to initiate the pension payments from the New Zealand Government Superannuation Fund (GSF), through retirement or job…

Cross-quarter differential market reactions: An investigation of the audit effect hypothesis

Andrew Lee, Chu Yeong Lim, Tracey Chunqi Zhang

The purpose of this paper is to investigate the audit effect hypothesis for the cross-quarter differential market reactions to earnings announcements.