Pacific Accounting Review: Volume 33 Issue 4

Nonprofit expense management and the zero-profit threshold

Stephanie Monteiro Miller

In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon…

Indirect financial distress costs in non-financial firms: evidence from an emerging market

Muhammad Farooq, Amna Noor, Shahzadah Fahed Qureshi, Zahra Masood Bhutta

This study aims to analyse 508 financially distressed firm-year observations for the period 2010–2018 of Pakistan Stock Exchange (PSX) listed firms to examine the magnitude of…

Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country

Yousuf Kamal

This study aims to explore corporate managers’ perspectives regarding the disclosure (non-disclosure) of social- and environment-related governance information.

Does Shariah compliance affect corporate cash holdings and cash adjustment dynamics? Evidence from Malaysia

Moncef Guizani, Gaafar Abdalkrim

The purpose of this paper is to investigate the effect of Shariah compliance status on corporate cash holding decision.

Internal audit use, earnings quality and external audit fees

Nishaal Prasad, David Hay, Li Chen

The purpose of this study is to examine the effect of internal audit function (IAF) use on earnings quality and external audit fees using empirical data collected from the New…

The practices of Shariah governance systems of Islamic banks in Bangladesh

Md. Kausar Alam, Md. Mizanur Rahman, Fakir Tajul Islam, Babatunji Samuel Adedeji, Md. Abdul Mannan, Mohammad Sahabuddin

The purpose of this study is to explore the practices of Shariah governance (SG) systems in terms of their guidelines, current operational procedures, internbal policies and…

CFO attributes and accounting conservatism: evidence from Malaysia

Ismaanzira Ismail, Rohami Shafie, Ku Nor Izah Ku Ismail

This paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that CFOs have…