Pacific Accounting Review
Issue(s) available: 77 – From Volume: 9 Issue: 1, to Volume: 35 Issue: 5
Digital transformation in Vietnam: the impacts on external auditors and their practices
Phuong Thi Nguyen, Michael Kend, Dung Quang LeThis study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to…
COVID-19-related announcements in a continuous disclosure environment: drivers and stock market implications
Larelle Chapple, Lien Duong, Thu Phuong TruongThe purpose of this research note is to investigate the drivers and market reaction to firms’ decision to release general COVID-19-related announcements and to withdraw earnings…
Effect of human resource investments in internal controls on goodwill impairment
Eun Hye Jo, Jung Wha LeeThis study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions.
Boardroom diversity (task- and relation-oriented diversity) and financial stability: evidence from Chinese financial listed firms
Ding Ning, Kalimullah Bhat, Ghulam Nabi, Ren YinongThis study aims to examine the impact of boardroom diversity on the financial stability of Chinese financial listed firms. Boardroom diversity is quantified in the following…
Related party transactions, accrual-based earnings management and real activities earnings management in emerging market
Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh, Bui Thi Ngan DungThe purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).
Voter rationality, the use of accounting information and voting behavior: evidence from a referendum
Makoto KurokiThis study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen