Table of contents
Does client importance affect key audit matters reporting? New Zealand evidence
Ruoyu Ji, Lina Li, Leonard Leye Li, Gary S. MonroeThis study aims to examine the relation between a client’s relative economic importance to its auditor and the number of key audit matters (KAMs) reported in the expanded audit…
Pacific accounting review in 2013–2023: a bibliometric analysis
June Cao, Zijie Huang, Ari Budi Kristanto, Tom ScottThis literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and…
Military connections, corporate governance and corporate tax avoidance
Effiezal Aswadi Abdul Wahab, Damara Ardelia Kusuma Wardani, Iman Harymawan, Mohammad NasihThis paper aims to investigate the relationship between military connections and tax avoidance in Indonesia. Further, the paper examines whether the relationship between military…
Social capital and business strategy
Brian Lam, Lina Z. Li, Byron Y. Song, Li YaoThis study aims to investigate the influence of social capital on firms’ business strategies, focusing on Miles and Snow (1978) dichotomy between “prospector” and “defender”…
Corporate tax performance and the COVID-19 pandemic: empirical evidence from Indonesia
Arfah Habib SaragihThis study aims to enhance the understanding of the impact of the COVID-19 pandemic on corporate tax performance in the context of a large emerging country like Indonesia.
CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
Faisal Hameed, Trevor Wilmshurst, Claire HornerStudies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure…
Earnings management, key audit matters and audit report readability
Tsung-Kang Chen, Yu-Shun Hung, Yijie Tseng, Kan-Yi HsiaoAccording to the management obfuscation hypothesis, managers have incentives to influence the audit reports’ communicative value. This study aims to examine the relationship…
Dissatisfaction with professional accountant training: the role of learning styles
Sue Malthus, Carolyn Fowler, Carolyn J. CorderyPrior research finds that early-career professional accountants (early PAs) are generally dissatisfied with the learning and training opportunities offered during their early…
ISSN:
0114-0582e-ISSN:
2041-5494ISSN-L:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen