Pacific Accounting Review: Volume 27 Issue 4

The association between accounting performance and constituent response in political markets

Michael Bradbury, Tom Scott

The purpose of this paper is to investigate whether constituents respond to local government accounting data. Since 2006, New Zealand local authorities (councils) have been…

Successful authors’ views on the editorial review processes of accounting journals

Ralph W. Adler, Gregory Liyanarachchi

The purpose of this paper is to report successful authors’ views about the editorial review processes of a set of 42 accounting journals. The two main objectives are: to enlighten…

Corporate Sustainability: Integrating Performance and Reporting

Tracy-Anne De Silva

Political connections, managerial incentives and auditor choice: evidence from China

Chia-Ling Cheng, Chih-Shun Hsu, Fan-Hua Kung

The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to…

The incidence and perceived managerial merit of customer accounting in New Zealand

Farzana Aman Tanima, Ken Bates

Two prior survey papers on the use and perceived merit of customer accounting (CA) practices, one in Australia and one in New Zealand (NZ), disclosed contrasting results with…

Looking in the mirror

Paul Wells

There is a widely held stereotypical view that accounting is structured, precise, compliance-driven and repetitive. Drawing on social psychology theory, this paper aims to examine…