Pacific Accounting Review: Volume 35 Issue 5

The effect of audit inspections on audit fees

David Hay, Elizabeth Rainsbury, Debbie Van Dyk

The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand.

Auditing during a pandemic – can continuous controls monitoring (CCM) address challenges facing internal audit departments?

Kishore Singh, Peter Best

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…

Audit adjustments and the discontinuity in earnings distribution around zero

Chu Yeong Lim, Themin Suwardy, Tracey Chunqi Zhang

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…

Accounting and religious influence in the seventh day Adventist church in the Pacific islands

Clayton Kuma, Peni Fukofuka, Sue Yong

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…

Earnings management, market liquidity and capital access of seasoned equity firms in a transition economy

Ben Le, Nischala Reddy, Paula Hearn Moore

This study aims to examine the effects of market liquidity on earnings management (EM) of seasoned equity offering (SEO) firms considering external capital access.

Learning experience of accounting students during the COVID-19 pandemic: West Papuan perspectives of online learning in Indonesia

Otniel Safkaur, Jhon Urasti Blesia, Cornelia Matani, Kurniawan Patma, Pascalina Sesa

This study aims to examine the learning experiences of indigenous West Papuan students studying accounting in Indonesia during the COVID-19 pandemic.

Should asset impairments be included in earnings when evaluating stewardship by management?

Andrew Dymock, Peter Wells, Brett Govendir

This paper aims to consider the relevance of asset impairments when evaluating stewardship by management.