Keywords: Institutional environment
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Journal Articles
Pacific Accounting Review (2025) 37 (2): 141–163.
Published: 30 January 2025
... (such as Korea) tend to speed the release of “good news” but slow the release of “bad news” compared to firms in a country with a common law origin and low expropriation risks. In addition, the strong presence of political influence may deteriorate the efficiency of an institutional environment (Horiuchi and Lee...
Journal Articles
Pacific Accounting Review (2020) 32 (3): 391–419.
Published: 09 June 2020
...Khairul Anuar Kamarudin; Akmalia Mohamad Ariff; Wan Adibah Wan Ismail Purpose This paper aims to investigate the joint effect of product market competition (PMC) and institutional environment on accrual quality. Design/methodology/approach The sample covers a large data set of 52,138 firm-year...
Journal Articles
Pacific Accounting Review (2016) 28 (3): 279–305.
Published: 01 August 2016
...?   RQ2. Was the audit failure rate higher for non-Big N auditors than for Big N auditors? Two prominent characteristics of the institutional environment in which the failed finance companies operated were: the finance companies were not listed on a stock exchange and lacked strong...

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