Pacific Accounting Review: Volume 33 Issue 5

Guest editorial

David K. Ding, Julie Harrison, Martien Lubberink, Chris Van Staden

COVID-19 and deferred tax reversals

Jilnaught Wong, Norman Wong, Willow Yangliu Li

This paper aims to examine the financial statement impact resulting from the tax depreciation on buildings that was reinstated on 25 March 2020 as part of the New Zealand…

Qualitative accounting research in the time of COVID-19 – changes, challenges and opportunities

Matteo Molinari, Charl de Villiers

COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes…

COVID-19 news in USA and in China: which is suitable in explaining the nexus among Bitcoin and Gold?

Abdelkader Derbali, Kamel Naoui, Lamia Jamel

The purpose of this paper is to examine empirically the impact of COVID-19 pandemic news in USA and in China on the dynamic conditional correlation between Bitcoin and Gold.

New Zealand Government’s budgetary response to the COVID-19 pandemic

Anil K. Narayan, John Kommunuri

This paper aims to provide a commentary on how well the New Zealand (NZ) Government has used the budget as a tool to tackle the social and economic problems associated with the…

Coping with the COVID-19 crisis: an analysis of Twitter communication of companies

Sabrina Chong, Mahmood Momin

The purpose of this paper is to investigate how New Zealand listed companies communicate COVID-19 related concerns on Twitter during the pandemic through various coping…

A reflective commentary about teaching international non-accounting postgraduates amid COVID-19

Sue Yong

This study aims to highlight the experience of teaching accounting to non-accounting international postgraduates both pre- and during COVID-19.

Australian market response to COVID-19 as moderated by social media

Vinicius Mothé Maia, Roberto Tommasetti, Marcelo Alvaro da Silva Macedo

Emerging as a black swan event that stifled the global economy, COVID-19 is the first social media (SM) pandemic. In an unsocial age due to social distancing, SM relevance is…

Accounting education in a Latin American country during COVID-19: proximity at a distance

Hugo A. Macias, Ruth Alejandra Patiño-Jacinto, Maria-Fanny Castro

This paper aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical…

Accounting at your service: university survival, recovery and revolution from COVID-19

Frederick Ng

The purpose of this paper is to discuss the roles of accounting for university survival, recovery and revolution from the COVID-19 pandemic. It constructively critiques the use of…