Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted alphabetically
Accounting and Business Research     Hybrid Journal   (Followers: 20)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 15)
Accounting Forum     Hybrid Journal   (Followers: 22)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 41)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 26)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 22)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 49)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 208)
Asian Review of Accounting     Hybrid Journal  
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Australian Accounting Review     Hybrid Journal   (Followers: 3)
British Accounting Review     Hybrid Journal   (Followers: 11)
Coaching : Theorie & Praxis     Open Access   (Followers: 3)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Corporate Governance and Organizational Behavior Review     Open Access  
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
European Accounting Review     Hybrid Journal   (Followers: 20)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
FOR Rivista per la formazione     Full-text available via subscription  
German Journal of Human Resource Management     Hybrid Journal   (Followers: 4)
Human Relations     Hybrid Journal   (Followers: 60)
Human Resource and Organization Development Journal     Open Access   (Followers: 6)
Human Resource Development International     Hybrid Journal   (Followers: 19)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 29)
Human Resource Development Review     Hybrid Journal   (Followers: 27)
Human Resource Management     Hybrid Journal   (Followers: 73)
Human Resource Management Journal     Hybrid Journal   (Followers: 73)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Management Review     Hybrid Journal   (Followers: 59)
Human Resource Research     Open Access  
Intangible Capital     Open Access   (Followers: 1)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 16)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 14)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 9)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 52)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 24)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 44)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 6)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
Journal of HR intelligence     Open Access   (Followers: 2)
Journal of Human Capital     Full-text available via subscription   (Followers: 11)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Journal of Marketing and HR     Open Access   (Followers: 2)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Kelaniya Journal of Human Resource Management     Open Access  
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
NHRD Network Journal     Full-text available via subscription  
Open Journal of Leadership     Open Access   (Followers: 18)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 73)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
Personality and Individual Differences     Hybrid Journal   (Followers: 25)
Personnel Assessment and Decisions     Open Access  
Personnel Review     Hybrid Journal   (Followers: 16)
Psychologie du Travail et des Organisations     Hybrid Journal  
Public Personnel Management     Hybrid Journal   (Followers: 13)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Research in Human Development     Hybrid Journal   (Followers: 5)
Review of Accounting Studies     Hybrid Journal   (Followers: 28)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 12)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 9)
Revista Gesti√≥n de las Personas y Tecnolog√≠a     Open Access  
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 3)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Strategic HR Review     Hybrid Journal   (Followers: 6)

           

Similar Journals
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Pacific Accounting Review
Number of Followers: 2  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0114-0582 - ISSN (Online) 2041-5494
Published by Emerald Homepage  [360 journals]
  • Disclosed qualitative factors and underpricing: an empirical evidence from
           Indian IPO market

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      Authors: Seshadev Sahoo , Rishita Raj
      Abstract: The academic research into underpricing of initial public offerings (IPOs) offers many explanations, i.e. signalling, financial and market hypothesis. However, another set of information, namely, “Qualitative Factors” (along with financial and others), are largely reported by the issuing firms in the prospectus. However, to the best of the authors’ knowledge no such systematic study has been carried out on how firms’ qualitative factors impact the IPO valuation. This paper aims to addresses this gap. Using a sample of 82 IPOs issued from 2014 to 2020, we investigate the issuing firm’s pattern of reporting qualitative factors. These qualitative factors are subjected to factor analysis. The authors classify all reported factors across firms into a few categories using principal component analysis. The authors also investigate the impact of these factors on IPO underpricing using OLS regression. The authors find that the qualitative information relating to market leadership, established brand image and modern scalable information technology infrastructure significantly influences underpricing. The authors also document that market leadership and brand image are the influential reported quality factors that reduce underpricing. Moreover, location advantage, good customer relationship, established relationship with a client, track record of growth and profitability, experienced promoter and management team failed to influence underpricing. The outcome of this piece of research offers additional signalling as an attestation of quality for the issue. The authors further argue that the amount of qualitative information disclosed by the managers in the prospectus to support the pricing should not be ignored.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-13
      DOI: 10.1108/PAR-06-2021-0098
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Empirical examination of the direct and moderating role of corporate
           social responsibility in top executive compensation

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      Authors: Mahfuja Malik , Eunsup Daniel Shim
      Abstract: The purpose of this study is to examine the direct association between firms’ corporate social responsibility (CSR) scores, CSR disclosures and executive compensation. This study further investigates the moderating role of CSR in the association between executive compensation and firms’ stock market and accounting performances. This study collects CEO compensation information from the Execucomp database and CSR performance information from the MSCI ESG database. The final sample consists of 4,193 firm-year observations for 1,318 US public firms for the period 2009–2013. This study uses lagged regression analysis to test the direct and moderating roles of CSR in executive compensation. Regarding the direct role of CSR, this study finds that CEO compensation is positively related to CSR performance but not to firms’ issuance of CSR reports. This study also finds a positive moderating role of CSR in the relationship between CEO compensation and firms’ stock performance. However, the authors do not identify any role for CSR in the relationship between CEO compensation and accounting performance. The results also show a negative association of CSR in the relationship between CEO compensation and firm size. This study fills a gap in the literature by providing empirical evidence on the direct association between CSR and CEO compensation and how the association between CEO compensation and firm performance is moderated by CSR scores. The novel findings of this study will benefit managers, boards of directors, shareholders and other stakeholders, including regulators and policymakers.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-13
      DOI: 10.1108/PAR-09-2021-0162
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The transformation to data analytics in Big-Four financial audit: what,
           why and how'

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      Authors: Angela Liew , Peter Boxall , Denny Setiawan
      Abstract: This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process. The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand. The firms have entered the era of “smart audit systems”, in which auditors provide deep business insights that are communicated more effectively through data visualisation. The full potential, however, of data analytics depends not only on the transformation process within accounting firms but also on improvement in the quality of IT systems in client companies. The appointment of transformation managers, the recruitment of technology-savvy graduates and the provision of extensive training are helping to embed data analytics in the Big-Four firms. Accounting graduates in financial audit now need to show that they have the aptitude to become “citizen data scientists”. The findings explain how data analytics is being embraced in the Big-Four auditing firms and underline the implications for those who work in them. The findings challenge the “technological reluctance” thesis. In contrast, the authors observe a climate of positive attitudes towards new technology and accompanying actions in the Big-Four firms. The authors show how branches of the Big-Four firms operating distantly from their global headquarters, and with smaller economies of scale, are implementing the new technologies that characterise their global firms.
      Citation: Pacific Accounting Review
      PubDate: 2022-05-03
      DOI: 10.1108/PAR-06-2021-0105
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A snapshot of sustainability assurance market in New Zealand

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      Authors: Pei-Chi Kelly Hsiao , Tom Scott , Zeting Zang
      Abstract: This study aims to provide a snapshot of voluntary sustainability assurance in New Zealand (NZ) in 2020. we assess the frequency of different assurance elements and discuss aspects of current practices that potentially contribute to the audit expectation gap. we also test whether the determinants of voluntary sustainability assurance in NZ are consistent with international findings. For 118 companies listed on the New Zealand Stock Exchange in 2020, we hand collected data on whether sustainability information was assured, subject matter assured, assurance level, outcome, provider, disclosure of detailed procedures, standard referenced and criteria applied. we then examine the influences of voluntary sustainability assurance using both univariate and regression analysis. Approximately 20% of listed companies that disclosed sustainability information provide a sustainability assurance report, indicating low levels of assurance compared to international practices. we note that the presence of different forms of assurance and certification, placement of sustainability information before financial statements and the associated audit report and mixture of assurance levels potentially contribute to the audit expectation gap. Further, voluntary sustainability assurance practices are diverse, and there are notable differences between Big Four accounting firms and other providers in terms of assurance level and standard referenced. Consistent with prior studies, we find size and industry classification as two main drivers of voluntary sustainability assurance. We contribute NZ-specific insights to the sustainability assurance literature. The findings on voluntary sustainability assurance practices and reflection on the audit expectation gap are timely and relevant to the new climate-related disclosure mandate and pending assurance requirements.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-27
      DOI: 10.1108/PAR-08-2021-0142
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Transforming assessment in accounting education to align with online
           learning

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      Authors: Irshad Ali , Anil K Narayan , Dilani Gedera
      Abstract: The aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to technology-based methods. 10; 10; This reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of online assessment in accounting education due to COVID-19. Further information was obtained from document analysis, informal conversations with colleagues and observations. The findings of this paper suggest that despite numerous challenges, online assessments may replace traditional face-to-face assessments such as tests and exams in accounting and if done properly, this could drive significant improvements in student learning and outcomes. Institutions need to invest in appropriate technology, provide appropriate staff training and ensure good online assessment design that incorporates principles of authenticity and fairness. Robust online assessment practices need to be integrated with e-proctoring systems to ensure academic integrity is upheld. The paper provides functional insights to higher education management, teaching staff and other stakeholders such as professional accreditation bodies on challenges and opportunities in utilising online assessments. It offers guidance to educators on transforming assessment of learning using the power of technology. The ideas in this paper are original. The paper shares our lived experiences in transforming established assessment practices in accounting courses to align with online teaching and learning due to COVID-19.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-25
      DOI: 10.1108/PAR-05-2021-0058
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The impact of ownership structure and corporate governance on energy
           intensity: evidence from Indian business groups

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      Authors: Nemiraja Jadiyappa , Emily Hickman , Namrata Saikia
      Abstract: Energy efficiency is critical for global sustainability (International Energy Agency, 2019). The purpose of this paper is to examine how agency conflicts arising from pyramidal ownership structures impact the energy intensity (EI) of group-affiliated Indian firms. Group-affiliated firms face unique governance challenges. For instance, parent owners (promoters) may transfer profits from one group-affiliated firm to another firm in which they have greater ownership. The authors hypothesize that such governance issues will lead to underinvestment in energy-saving projects among group firms in which promoters have a low ownership stake, resulting in their greater EI. The authors measure EI as the ratio of total energy expense to total sales revenue (EI) and as the industry-adjusted version of this ratio. Group-affiliated Indian firms are divided into high- and low-stake firms based on the sample’s median promoter ownership. Results support the authors’ prediction: group firms in which promoters have low ownership are more energy intensive, consistent with these firms being exposed to greater governance challenges and agency conflicts that result in operating inefficiencies and/or underinvestment in energy-saving projects. Given energy efficiency will be key in addressing climate change, this study could raise awareness among activists, motivate regulators to consider agency problems among group-affiliated firms in emerging markets and may underscore the importance of environmental-related corporate disclosures. To the best of the authors’ knowledge, this study is the first to identify the significant impact that firm ownership structure and associated governance challenges have on corporate EI.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-15
      DOI: 10.1108/PAR-05-2021-0078
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • User perceptions of cloud-based small business accounting software

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      Authors: Jemmi Mauricette , Paul Wells , Jarrod Haar
      Abstract: This study aims to identify the variables which influence user perceptions of cloud-based small business accounting software. This study used the end-user computing satisfaction (EUCS) model developed by Doll and Torkzadeh. Responses to open-ended questions informed these findings. The findings from this study suggest that user satisfaction and perceived effectiveness were more strongly influenced by content and accuracy than the variables format, ease of use and timeliness. There were a small number of participants (122) from a single city in New Zealand evaluating a single software application. Given the increased availability and range of accounting applications for small business, these findings help explain factors which might influence software selection decisions. This study also provides a platform for researchers to extend this research to other cloud-based accounting software applications in their academic research. These findings may also provide software developers with functionality suggestions to be included in future software development. These findings identify the perceived importance of the factors used to evaluate cloud-base accounting software. There has been very little research undertaken to identify factors which influence user perceptions of cloud-based accounting software using a structured EUCS framework.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-14
      DOI: 10.1108/PAR-05-2021-0065
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Enhancing sustainability education in the accounting curriculum: an
           effective learning strategy

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      Authors: Umesh Sharma , Brody Stewart
      Abstract: This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach. Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students. The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants. The research is limited to sustainability education content at a single university. Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability. Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society. This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.
      Citation: Pacific Accounting Review
      PubDate: 2022-02-17
      DOI: 10.1108/PAR-02-2021-0029
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Potential barriers towards achieving greater diversity: the case of
           Pasifika underrepresentation in accounting

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      Authors: Peni Fukofuka , Irshad Ali
      Abstract: This paper aims to provide a commentary on how the accelerated utilisation of online learning in accounting education could further impede Pasifika students from completing an accounting qualification, thus perpetuating Pasifika underrepresentation in accounting. This commentary is based on the authors’ experiences and informal conversations with teaching colleagues and support staff. This paper uses Bourdieu’s (1977, 1990) theory of practice with a focus on his notion of symbolic violence to evaluate the challenges faced by Pasifika students in the learning of accounting. The social world is inherently unfair, and this can be seen in the inequality that persists in various settings, one of which is in the accounting field. Acquiring an accounting degree requires studying accounting content, which is taught and assessed in a particular way. Unfortunately for the Pasifika learner, learning and assessment in accounting education are according to the demands and rules of the accounting field. These demands and rules, with the increased utilisation of online learning, are at odds with the Pasifika student’s habitus. Thus, Pasifika accounting students are likely to be disadvantaged by the increased utilisation of online learning. This could potentially exacerbate their underachievement in accounting education and prolong Pasifika underrepresentation in the accounting profession. This paper contributes to teaching practice by bringing to the fore the potential of online learning as an additional impediment for Pasifika students in accounting education. This will help inform policymakers, tertiary institutions, accounting accreditation bodies, educators and support staff and could result in the formulation of suitable strategies to better support Pasifika students in online learning. This paper is original and provides a critical analysis of how some groups in society will be disadvantaged by the increased utilisation of online learning in accounting education, thus further hindering the slow progress in achieving greater diversity in the accounting profession.
      Citation: Pacific Accounting Review
      PubDate: 2022-02-16
      DOI: 10.1108/PAR-06-2021-0103
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • New technology and desired skills of early career accountants

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      Authors: Denise Jackson , Grant Michelson , Rahat Munir
      Abstract: Technological advances have led to accounting roles shifting from transaction focussed tasks to using data generated by technology to inform stakeholder strategies, resulting in changing skill requirements. This study aims to investigate how early career accountants (ECAs) and organisations value different skills among ECAs, how technology is impacting on these skills and the preparedness of ECAs for future technological work in different organisational settings. The research adopted a multi-stakeholder, mixed-method approach, surveying 315 ECAs and 175 managers/recruiters and interviewing 10 from each group. The sample drew from different industry sectors and organisation types in Australia, with all states represented. There was broad agreement among ECAs and managers on requisite skills for technology. Most ECAs and managers believed new technology is influencing the skills required in accounting, yet the impact was considered greater among ECAs and effects varied by organisational setting. Overall, the research did not support ECAs as “digital natives” and illuminated the importance of exposure to technology, a change mindset and lifelong learning to better prepare them for new technology. This study makes an important contribution to understanding how and why skills for success in accounting are evolving in the context of new technology and how prepared ECAs are for technology from both their own and managers/recruiters’ perspectives. It highlights the need for greater dialogue, benchmarking and evaluation of performance in technology-related skills among new accountants and their managers. Further, it identifies areas where ECAs would most benefit from targeted support, aiding personal career success and organisational competitiveness.
      Citation: Pacific Accounting Review
      PubDate: 2022-02-14
      DOI: 10.1108/PAR-04-2021-0045
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Does top management team’s job mobility experience matter for
           corporate innovation'

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      Authors: Jing Jia , Zhongtian Li , Yuanyuan Hu , Baoshan Tao
      Abstract: This study aims to investigate whether top management team (TMT)’s job mobility experience is related to firm innovation. The authors use different strategies, including a two-stage instrumental model, difference-in-differences analysis based on TMT members’ sudden deaths, propensity score matching and firm fixed-effects model, to mitigate endogeneity concerns. The authors find that firms whose TMT experienced more job mobility have better firm innovation. In addition, the authors reveal that the job mobility experience is positively related to engagement in explorative innovation strategies that generate new knowledge. The findings are robust to a battery of tests to alleviate potential endogeneity concerns. Overall, the results highlight the role of job mobility experience in influencing firm innovation. This study contributes to the rising literature on the determinants of firm innovation. By showing the TMT’s job mobility experience is related to innovation, the authors expand the literature about the economic consequences of the heterogeneous TMT characteristics. Given that firm innovation is essential to competitive advantage, the results should be of interest to a range of stakeholders, including investors, directors and managers and policymakers.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-01
      DOI: 10.1108/PAR-04-2021-0051
      Issue No: Vol. 34 , No. 3 (2022)
       
  • Quality of voluntary modern slavery disclosures: top Australian listed
           companies

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      Authors: Kathyayini Kathy Rao , Roger Leonard Burritt , Katherine Christ
      Abstract: There is a growing concern over the need for greater transparency of quality information by companies about modern slavery to contribute toward elimination of the practice. Hence, this paper aims to examine factors behind the quality of voluntary modern slavery disclosures and major sources of pressure on Australian company disclosures in a premodern slavery legislated environment. Content analysis and cross- sectional regression modeling are conducted to analyze factors determining the quality of voluntary modern slavery disclosures of the top 100 firms listed on the Australian Stock Exchange and their implications for institutional pressures. Results indicate that size, assurance by Big-4 firms and publication of stand-alone modern slavery statements are significant drivers of disclosure quality in the sample. Profitability, listing status and the degree of internationalization are found to be unrelated to the quality of voluntary modern slavery disclosures. Industry classification is significant but only partly supports the prediction, and further investigation is recommended. This paper provides a foundation for regulators and companies toward improving the quality of their modern slavery risk disclosures with a particular focus on prior experience, assurance and size. In practice, contrary to suggestions in the literature, results indicate that monetary penalties are unlikely to be an effective means for improving the quality of modern slavery disclosure. Results of the study provide evidence of poor quality of disclosures and the need for improvement, prior to introduction of modern slavery legislation in Australia in 2018. It also confirms that regulation to improve transparency, through the required publication of a modern slavery statement, is significant but not enough on its own to increase disclosure quality. To the best of the authors’ knowledge, this is the first research examining company level factors with an impact on voluntary modern slavery disclosure quality and the links to institutional pressures, prior to the introduction of the Commonwealth Modern Slavery Act 2018.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-01
      DOI: 10.1108/PAR-07-2021-0117
      Issue No: Vol. 34 , No. 3 (2022)
       
  • Implementing environmental protection tax in China: an alternative
           framework

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      Authors: Wei Cai , Min Bai , Howard Davey
      Abstract: The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China. The study uses a multimethod approach encompassing document analysis and comparative analysis. The archival data covers laws, reports, regulations, guidelines and standards related to the EPT and EMS sub-systems in China. The study identifies several institutional features of environmental taxes that have not been fully explored in past tax research. In addition, the study reveals that information-sharing mechanisms are key to addressing the risks and uncertainties associated with the implementation of an environmental tax and that the mechanisms are grounded in the nexus among EPT and two EMS sub-systems. The findings of this study have implications for the understanding of China’s environmental tax system, the Environmental Impact Assessment system and the pollutants discharge permit (PDP) system. The construction of an alternative framework provides insights for approaches to environmental taxation. A limitation of this study is that the application of the framework might be undermined by the inaccurate manual sampling, as some pollutants may be non-replicable. The findings of this study are relevant to policymakers who are designing, improving or abandoning environmental taxes for alternate solutions to environmental issues. The insights gained from this study may be of assistance to lower the risks and uncertainties associated with the implementation of an environmental tax. The study contributes to approaches to environmental taxes by constructing an alternative framework that connects an environmental tax system with two EMSs. The framework lays the groundwork for some promising research opportunities. Additionally, the study extends the tax accounting literature (Hanlon and Heitzman, 2010) by connecting accounting and environmental knowledge and developing a transdisciplinary approach. The study also contributes to the emerging body of literature that addresses the challenges in implementing environmental taxes in China.
      Citation: Pacific Accounting Review
      PubDate: 2022-04-01
      DOI: 10.1108/PAR-02-2021-0021
      Issue No: Vol. 34 , No. 3 (2022)
       
  • Publishing literature reviews

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      Authors: Ahsan Habib
      Abstract: The author discusses his views on writing good, structured literature reviews (SLRs), meta-analyses and bibliometric articles with the aim of encouraging the audience to engage with this research approach. The author adopts a descriptive approach for sharing his views. The author provides some examples where SLRs might be useful. Although conducting SLRs is quite laborious, the eventual publication is highly rewarding both in terms of relatively high citation counts and of offering many early career researchers with a handy scholarly resource for initiating new research.
      Citation: Pacific Accounting Review
      PubDate: 2022-03-08
      DOI: 10.1108/PAR-02-2022-0024
      Issue No: Vol. 34 , No. 3 (2022)
       
  • What happens to the stock market during the COVID-19 pandemic' A
           systematic literature review

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      Authors: Puspita Ghaniy Anggraini , Evy Rahman Utami , Eva Wulandari
      Abstract: This study aims to evaluate papers that discuss the stock market during the COVID-19 pandemic to discover lessons that may be beneficial for coping with similar situations in the future. This study used the review procedures following Hoque (2014) with modifications, including co-words analysis to map themes. The articles to be reviewed were identified by entering the search keywords “capital market” AND “Covid” and “stock market” AND “Covid” in the Scopus database. After applying a set of criteria, 89 articles were used in the subsequent analysis. The country setting and study findings are recognized, and the lessons learned are further determined. As COVID-19 has been designated a global pandemic by the WHO, and its impact is seen in many countries, the setting adopted by many researchers includes two or more countries (i.e., “International”). Six clusters of themes are identified, namely, market responses, spillover/contagion, investor sentiment, investor herding, policy and asset intensity. In this way, the lessons gained cover several stock market elements, including the market, industry, investors, government and companies. Given the importance of understanding the COVID-19 pandemic and the relevance of the stock market in indicating its severity, to the best of the authors’ knowledge, there has been no literature review research on the stock market during COVID-19. Furthermore, this study also defines what lessons can be drawn.
      Citation: Pacific Accounting Review
      PubDate: 2022-03-08
      DOI: 10.1108/PAR-11-2021-0184
      Issue No: Vol. 34 , No. 3 (2022)
       
  • Correlation between distribution of cash dividends from capital reserves,
           ultimate controlling shareholders and corporate governance

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      Authors: Yen-Yu Liu , Pin-Sheng Lee , Chih-Hao Yang
      Abstract: This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took the lead worldwide in allowing companies to distribute cash dividends from capital reserves. Compared with traditional cash dividends distributed from retained earnings, this move was aimed at maintaining the stability of cash dividends and helping listed companies address the risks of temporary downturns. However, the distribution of cash dividends from capital reserves may violate the principle of capital maintenance and damage creditors’ equity. The authors sought to examine whether corporate governance could play a supervisory role. The present study targeted Taiwanese listed companies and cited data from the Taiwan Economic Journal. The study period was from 2011–2019. The authors tested the hypotheses using the least square method. The results showed that ultimate controlling shareholders of listed companies can maximize their own interests through ownership arrangements, whereas corporate governance cannot play a supervisory role nor protect creditors’ equity. The findings provide insight on whether, in the development process of corporate governance, appropriate measures are taken to protect creditors’ equity in addition to shareholders’ equity, or achieve a good coordination of interests among all stakeholders. The ultimate controlling shareholders or directors of a listed company would seek to maximize their own interests, and transfer the operating risks to creditors through the arrangement of dividend policy, thus harming creditors’ equity. However, independent directors cannot play a supervisory role. The authors inferred that corporate governance standards previously focused on the shareholder level or alleviation of the agency problem between controlling shareholders and non-controlling shareholders but ignored creditors’ equity.
      Citation: Pacific Accounting Review
      PubDate: 2022-02-14
      DOI: 10.1108/PAR-05-2021-0075
      Issue No: Vol. 34 , No. 3 (2022)
       
  • The impact of emerging technologies on accounting curriculum and the
           accounting profession

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      Authors: Tawei Wang
      Abstract: In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.
      Citation: Pacific Accounting Review
      PubDate: 2021-11-09
      DOI: 10.1108/PAR-05-2021-0074
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Pacific Accounting Review

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