Nhut (Nick) Hoang Nguyen and Thu Phuong Truong
This paper aims to apply the pitching research template developed by Faff (2015, 2016) to a research project on regulatory enforcement, financial reporting quality and investment…
Abstract
Purpose
This paper aims to apply the pitching research template developed by Faff (2015, 2016) to a research project on regulatory enforcement, financial reporting quality and investment efficiency.
Design/methodology/approach
The authors begin this paper by giving a brief commentary on using the pitching research template to identify the core elements of the research project. They will then describe their personal reflections on the pitch exercise itself.
Findings
The authors have found that the pitch exercise itself is an excellent way to clearly and efficiently present and communicate their thoughts on the research project with their co-authors in particular and other researchers in general.
Originality/value
The pitching research template developed by Faff (2015, 2016) is an interesting and effective tool to start a research journey in a straightforward and simple way to avoid unnecessary deviation from the planned research direction.
Details
Keywords
June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott
This 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…
Abstract
Purpose
This 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 identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.