Pacific Accounting Review: Volume 30 Issue 2

Guest editorial

Keitha Dunstan, Adrian Gepp

Exploring evidence to develop a nomenclature for forensic accounting

Vida Botes, Ahmed Saadeh

Large-scale financial scandals in business have increased public awareness of fraud and the need for forensic accounting (FA) services. Despite a steadily growing body of…

What is the ‘good’ forensic accountant? A virtue ethics perspective

Bryan Howieson

The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper…

A chronological review of the Australian litigation risk environment surrounding IPO earnings forecasts

Tracy C. Artiach, Gerry Gallery, Kimberley J. Pick

This paper aims to provide a chronological review of changes in the institutional setting regulating Australian initial public offering (IPO) firms’ earnings forecasts over the…

Employee perceptions of organization culture with respect to fraud – where to look and what to look for

Kuldeep Kumar, Sukanto Bhattacharya, Richard Hicks

Recent research has confirmed an underlying economic logic that connects each of the three vertices of the “fraud triangle” – a fundamental criminological model of factors driving…

Related party transactions and finance company failure: New Zealand evidence

Md. Borhan Uddin Bhuiyan, Jamal Roudaki

This paper aims to examine the existence of related party transactions (RPTs) in failed financial companies in New Zealand when firms have interlocking directors on the board. We…

Corporate governance and management earnings forecast behaviour: Evidence from a low private litigation environment

Larelle Chapple, Keitha Dunstan, Thu Phuong Truong

The purpose of our study is to examine the influence of three external corporate governance mechanisms (continuous disclosure regulatory reform, analyst following and ownership…

Board diversity and total directors’ remuneration: evidence from an emerging market

Wahab Effiezal Aswadi Abdul, Marziana Madah Marzuki, Syaiful Baharee Jaafar, Tajul Ariffin Masron

This paper aims to examine the relationship between board diversity and total directors’ remuneration in Malaysia. The authors have operationalised two variables to represent…