Pacific Accounting Review: Volume 31 Issue 3

Sustainability accounting and reporting: recent perspectives and an agenda for further research

Sumit K. Lodhia, Umesh Sharma

Photographs depicting CSR: captured reality or creative illusion?

Sabrina Chong, Anil K. Narayan, Irshad Ali

The purpose of this study is to uncover the extent of utilisation of photographs depicting corporte social responsibility (CSR) information in corporate annual reports and the…

The impact of multimarket contacts on bank stability in Vietnam

Tu DQ Le, Son H. Tran, Liem T. Nguyen

The purpose of this study is to investigate the impact of multimarket contacts on bank stability in the Vietnamese banking system between 2006 and 2015.

Levers of control, management innovation and organisational performance

Kevin Baird, Sophia Su, Rahat Munir

This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’…

A proposed methodology for evaluating the quality of performance management systems

Xavier Sales

The purpose of this paper is to develop a methodology for evaluating the quality of an organization’s performance management system.

Self-efficacy and self-regulatory factors as impediments to Pasifika students’ success in accounting education

Irshad Ali, Anil K. Narayan

This paper aims to examine the issues of underrepresentation and barriers that impede Pasifika students’ achievement and success in tertiary accounting education.

Quality versus volume of carbon disclosures and carbon reduction targets: Evidence from UK higher education institutions

Anup Kumar Saha, Bipasha Saha, Tonmoy Choudhury, Ferry Jie

This study aims to investigate the relationship between the quality and volume of carbon emission disclosures (CED) in UK higher educational institutions (HEIs), with an emphasis…

Risk management committee and risk management disclosure: evidence from Australia

Jing Jia, Zhongtian Li, Lois Munro

This paper aims to examine the relationship between risk management committees (RMCs) and risk management disclosure (RMD) quality. Specifically, the existence of stand-alone RMCs…

The informativeness of impression management − financial analysts and rhetorical style of CEO letters

Beibei Yan, Walter Aerts, James Thewissen

This paper aims to investigate the informativeness of rhetorical impression management patterns of CEO letters and examines whether these rhetorical features affect financial…

IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective

Ahsan Habib, Md. Borhan Uddin Bhuiyan, Mostafa Monzur Hasan

This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on financial reporting quality and cost of equity. The paper further…

The revenue persistence of US accounting firms: impacts of SOX and financial crisis

KiKyung Song, Eunyoung Whang

Typical accounting firms offer three types of accounting services to their clients: accounting and auditing (AA), tax (TAX) and management advisory services (MAS). Each accounting…