Earlycite

Research Article June 17 2026
Transfer of control rights and corporate sustainability performance: evidence from state-owned enterprises in China
Bin Wang; Fangzheng Wang; Xiaofei Kong; Tairan Kevin Huang; Xiaohua (Stephen) Wu
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-09-2025-0204
View articletitled, Transfer of control rights and corporate sustainability performance: evidence from state-owned enterprises in China
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Research Article June 16 2026
Local citizens’ views on reforms aiming to expand pension scheme participation
Bich Nguyen; Carolyn J. Cordery; Lisa Marriott
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-07-2025-0129
View articletitled, Local citizens’ views on reforms aiming to expand pension scheme participation
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Research Article May 27 2026
Independent directors’ auditing experience and financial misstatements: evidence from Taiwan
Wen-Ching Chang; Mei-Chu Huang
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-04-2025-0071
View articletitled, Independent directors’ auditing experience and financial misstatements: evidence from Taiwan
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Research Article May 11 2026
Institutional reforms and corporate social responsibility disclosure: evidence from Saudi Arabia’s Vision 2030
Khalid Mujahid Alharbi; Alan Farley; Hong (Helen) Yang
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-07-2025-0128
View articletitled, Institutional reforms and corporate social responsibility disclosure: evidence from Saudi Arabia’s Vision 2030
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Research Article April 29 2026
An empirical investigation into senior management support on internal audit functions and organisational integrity management: evidence from Fiji
Mohammed Riaz Azam; Kishor Chandra Meher; Mary Low
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-07-2025-0140
View articletitled, An empirical investigation into senior management support on internal audit functions and organisational integrity management: evidence from Fiji
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Research Article April 23 2026
The temporal effects of accounting conservatism on changes in accounting estimates
Philip Chung; Anthony Chen; Thomas Lewis
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-06-2025-0106
View articletitled, The temporal effects of accounting conservatism on changes in accounting estimates
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Research Article April 21 2026
Mapping the UN SDGs in accounting education: a South Pacific higher education perspective
Mary Papakosmas; Sheikh Ali Tanzil; Mercedez Hinchcliff; Sheetal Deo
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-10-2025-0222
View articletitled, Mapping the UN SDGs in accounting education: a South Pacific higher education perspective
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Research Article April 20 2026
Navigating environmental disclosures across Chinese financial institutions: a longitudinal study of pilot banks
Shidi Dong; Lei Xu; Zixuan Dai; Gloria Hao
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-04-2025-0072
View articletitled, Navigating environmental disclosures across Chinese financial institutions: a longitudinal study of pilot banks
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Research Article April 20 2026
Internal control, regulatory quality, multi-dimensional corporate governance and earnings performance – evidence from Fiji’s emerging market
Dapeng Tang; Rajneel Ravinesh Prasad; Xuyang Tang; Jingying Wang
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-03-2025-0051
View articletitled, Internal control, regulatory quality, multi-dimensional corporate governance and earnings performance – evidence from Fiji’s emerging market
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Research Article April 16 2026
The role of eliminated related party sales on earnings information quality – the moderating effect of insider share pledging
Ching-Lung Chen; Pei-Yu Weng; Badingatus Solikhah; Pei-Yun Shiu
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-03-2025-0053
View articletitled, The role of eliminated related party sales on earnings information quality – the moderating effect of insider share pledging
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Research Article March 30 2026
The role of strategy-focused organization in enhancing the performance-based budgeting integration
Mahatmyastuti Nuranindita; Lindawati Gani; Emil Bachtiar; Nanda Ayu Wijayanti
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-09-2025-0186
View articletitled, The role of strategy-focused organization in enhancing the performance-based budgeting integration
Supplementary data
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Viewpoint March 18 2026
Accounting implications for SMEs: lessons from COVID-19 business recovery
Mariela Carvajal; Andrew B. Jackson
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-10-2025-0232
View articletitled, Accounting implications for SMEs: lessons from COVID-19 business recovery
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Research Article March 9 2026
The effectiveness of the environmental, social and governance reporting guide on disclosure quality: evidence from Hong Kong
Cindy Shi-Xiang You; Tiffany Cheng Han Leung; Teresa Chu
Pacific Accounting Review (2026) https://doi.org/10.1108/PAR-03-2025-0055
View articletitled, The effectiveness of the environmental, social and governance reporting guide on disclosure quality: evidence from Hong Kong
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Research Article November 17 2025
Machine learning implementation to predict financial distress in local governments of Indonesia
Puji Agus; Muhammad Hafizh Ridha; Feri Pramusetiyo; Rahmat Hidayat
Pacific Accounting Review (2025) https://doi.org/10.1108/PAR-11-2024-0317
View articletitled, Machine learning implementation to predict financial distress in local governments of Indonesia
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Research Article August 13 2025
The impact of busy independent directors on ESG performance in China: the busyness hypothesis outlook
Haitian Wei; Rasidah Mohd-Rashid; Chai-Aun Ooi; Anni Wei
Pacific Accounting Review (2025) https://doi.org/10.1108/PAR-09-2024-0214
View articletitled, The impact of busy independent directors on ESG performance in China: the busyness hypothesis outlook
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Research Article May 6 2025
The impact of covid-19 pandemic on the association between state ownership and dividend policy: insights from nonfinancial listed companies in Vietnam
Tat Thanh Tran; Xuan Thang Nguyen
Pacific Accounting Review (2025) https://doi.org/10.1108/PAR-09-2024-0227
View articletitled, The impact of covid-19 pandemic on the association between state ownership and dividend policy: insights from nonfinancial listed companies in Vietnam
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Research Article April 25 2025
Sustainability report quality with moderating impact of carbon emissions index: evidence from ASEAN region
Tho Hoang Nguyen; Malik Muneer Abu Afifa; Lien Thuy Le Nguyen; Thuy Hong Thi Tran; Nhan Thanh Dao
Pacific Accounting Review (2025) https://doi.org/10.1108/PAR-09-2024-0228
View articletitled, Sustainability report quality with moderating impact of carbon emissions index: evidence from ASEAN region
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Research Article April 11 2025
Long-tenured CEOs and firm performance: too much of a good thing? Evidence from New Zealand
Panwell Chikunda; Md. Borhan Uddin Bhuiyan; Muhammad Nurul Houqe; Linh Thi My Nguyen
Pacific Accounting Review (2025) https://doi.org/10.1108/PAR-09-2024-0235
View articletitled, Long-tenured CEOs and firm performance: too much of a good thing? Evidence from New Zealand
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Research Article January 9 2025
Risk factors in Vietnamese financial stock returns
Le Quy Duong
Pacific Accounting Review (2025) https://doi.org/10.1108/PAR-06-2024-0114
View articletitled, Risk factors in Vietnamese financial stock returns
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