Pei Pei Pan
- Title: Ms
- Position: Lecturer - Department of Accounting and Corporate Governance
Areas of Expertise
- International accounting
- Ethics in accounting
- Behavioural accounting
- Accounting education
Dr. Peipei Pan joined Macquarie University in 2008. Peipei has taught across a range of undergraduate and postgraduate subjects, including financial accounting, international accounting, and accounting information system. Peipei’s research interests are in the areas of international accounting convergence, ethics in accounting, behavioral accounting and accounting education.
- Doctor of Philosophy: Accounting (Macquarie University)
- 2012-2016: Awarded A$20,769 from the National Science Funding Council of China for a project which will examine various aspects of Chinese professional accountants' judgments and convergence of financial reporting. This grant is jointly with Professor Chris Patel and Associate Professor Linda Liu from Wuhan University, China.
- 2016: An external research grant was received from the Sino-Danish Centre for Education Research (SDS) for the project entitled "The Influence of Contextual Factors on Business Models: Developing Innovative Business Models Suitable for China" (Awarded 82,115kr (A$17,000) seed money plus 84,000kr (A$17,400), 2016- 2017). Team comprises Chris Patel, Parmod Chand, Christian Nielsen, Business Model Design Center, Department of Business and Management, Aalborg Ø, Denmark; Professor Chaoying Tang, Chinese Academy of Science, Beijing and staff from International Accounting Network.
- 2015: MQ Deputy Vice Chancellor (Research) Discretionary Fund for Thomson Reuters Global Ownership Database.
- 2014: GOV-MQ Outside Studies Program (OSP).
- 2012: MQ DVC Research Discretionary Fund for a project which examines translation and back-translation in accounting research.
- Pan, P. and Patel, C. (2016), “The influence of native versus foreign language on Chinese subjects’ aggressive financial reporting judgments”, Journal of Business Ethics, doi:10.1007/s10551-016-3165-z.
- Pan, P. and Patel, C. (forthcoming), “Construal of self and Chinese accountants’ aggressive financial reporting judgments”, Accounting, Auditing & Accountability Journal, doi:10.1108/AAAJ-12-2015-2321.
- Pan, P. and Perera, H. (2012). Market Relevance of University Accounting Programs: Evidence from Australia, Accounting Forum, 36(2), p. 91-108.
- Pan, P., Patel, C., & Mala, R. (2014). The Influence of Personality on Chinese Professional Accountants' Judgments Relating to Consolidated Financial Reporting. 50th British Accounting and Finance Association Annual Conference, London, 14-16 April.
- Pan, P., Patel, C., & Mala, R. (2013). An Empirical Investigation of the Influence of Translation and Context on Accounting Judgments: Evidence from China. 7th Asia Pacific Interdisciplinary Research in Accounting (APIRA), Japan, July 2013.
- Pan, P. & Patel, C. (2011). The Influence of Personality on Judgments of University Accounting Students in the Context of Consolidated Financial Reporting. 1st Journal of International Accounting Research Conference, Xiamen, China, June, Xiamen, China.
- Pan, P. & Perera, H. (2008). AN EMPERICAL INVESTIGATION INTO THE MARKET RELEVANCE OF UNIVERSITY ACCOUNTING PROGRAMS: AN AUSTRALIAN STUDY. Asian-Pacific Conference on International Accounting Issues, -, Asian Pacific Conference, 21-40.
- Member of Certified Practicing Accountant (CPA) of: of: CPA Australia, Sydney Australia
- Principal supervisor:
Professor Chris Patel
- Date of submission: 01/04/2017
- Thesis title: The Influence of Language, Personality, and Accountability on Accountants’ Aggressive Financial Reporting Judgments: Experimental Evidence from China
This dissertation contributes to the literature by providing causal experimental evidence on the influence of three important factors, namely language, personality, and accountability on Chinese accountants’ aggressive financial reporting judgments. These three factors have been selected for examination because of their importance and relevance both globally and in China. The findings of this dissertation have implications for the globalized business world, global standard setters, national regulators, and researchers who are interested in examining the influence of language, personality, and accountability on accountants’ ethical judgments both within and across countries.
- Purpose: International Financial Reporting Standards (IFRS) and the related materials have been translated into more than forty languages, with the implicit assumption that worldwide adoption of (the translated) IFRS can enhance the comparability of financial information. However, increasing the number of languages in which accounting standards are issued may increase the likelihood that users of the translated standards will disagree on the meanings of the accounting concepts used. The objective of this paper is to examine the influence of translation and context on judgments of Chinese accounting students. A within-subject experimental instrument was designed, which contained a case of consolidated financial reporting. Subjects were required to exercise their judgments on the essential consolidation criterion, namely, one entitys control over another entity in English and Simplified Chinese language settings. This study has significant implications for the ongoing international accounting convergence with particular reference to enhancing the comparability of consolidated financial reporting across countries.
- Keywords: International convergence, Translation, Judgment, Consolidated financial reporting
- Accounting and Governance
- Accounting Information for Decision-Making
- Accounting Standards and Practice
- Corporate Accounting and Reporting
- International Financial Accounting
- Accounting Systems Design and Development