Pacific Accounting Review: Volume 27 Issue 1

Adoption of IFRS in Japan: challenges and consequences

Noriyuki Tsunogaya, Andreas Hellmann, Simone Domenico Scagnelli

The purpose of this study is to provide a rigorous and holistic analysis of the main features of the Japanese accounting environment. It also raises issues related to the adoption…

Management control system effectiveness: The association between types of controls with employee organizational commitment across organisational life cycle stages

Sophia Su, Kevin Baird, Herbert Schoch

This study aims to examine the association between the use of three types of controls (input, behaviour and output) with the level of employee organisational commitment (EOC…

Cross-sectional return patterns in New Zealand’s registered and OTC stock markets

Hamish Anderson, Ben Marshall, Xiao Wang

This paper aims to examine whether the cross-sectional return patterns in New Zealand’s main stock market (NZSX) are also present in the alternative (NZAX) and over-the-counter…

The relation between accounting information-based firm risk proxies and cost of equity capital across countries

Tony Kang, Mark Kohlbeck, Yong Yoo

The purpose of this paper is to investigate international variability in the pricing of accounting information using ex ante cost of equity capital estimates. Prior literature…

Corporate social responsibility reporting quality, board characteristics and corporate social reputation: Evidence from China

Yingjun Lu, Indra Abeysekera, Corinne Cortese

This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed…

Accounting conservatism, capital structure, and global diversification

Feras M Salama, Karl Putnam

The purpose of this paper is to investigate the effect of accounting conservatism (as a proxy for financial reporting quality) on the degree of financial leverage. In addition…

Editorial

Glenn Boyle, Asheq Rahman, Paul Rouse