Skip to Content

Pei Pei Pan

Photo of Peipei Pan
  • Title: Ms
  • Position: Lecturer - Department of Accounting and Corporate Governance

Contact Details

Areas of Expertise

  • International accounting
  • Accounting education

Profile

Ms. Peipei Pan joined Macquarie University in 2008. Peipei has taught across a range of undergraduate and postgraduate subjects, including accounting information systems, financial and international accounting. Peipei is currently undertaking her PhD under the supervision of Professor Chris Patel. Her research interests are in the areas of international accounting convergence, behavioural accounting and accounting education.

Education

  • Bachelor of Commerce (Honours): Accounting (Macquarie University)

Research grants

  • MQ DVCR Discretionary Fund

Publications

journal toggle icon open Refereed Journal Articles

  • Pan, P. and Perera, H. (2012). Market Relevance of University Accounting Programs: Evidence from Australia, Accounting Forum, 36(2), p. 91-108.

conference toggle icon open Conferences and Presentations

  • The Influence of Context and Personality on Judgments of University Accounting Students Relating to Consolidated Financial Reporting, with Chris Patel and Eva Heidues,Asian Pacific Conference on International Accounting Issues, Beijing, China, October, 2011.
  • The Influence of Personality on Judgments of University Accounting Students Relating to Consolidated Financial Reporting, with Chris Patel and Eva Heidues, The 1st Journal of International Accounting Research Conference, Xiamen, China, June, 2011.
  • A Comparative Study of Judgments of Chinese and Australian Accountants, with Chris Patel and Eva Heidues, The 11th World Congress of Accounting Educators and Researchers, Singapore, November 2010
  • An Empirical Investigation into the Market Relevance of University Accounting Programs: An Australian Study, with Hector Perera, Asian Pacific Conference on International Accounting Issues, Paris, 9-12 November, 2008.

Professional Membership

  • Associate Member of Certified Practicing Accountant (CPA) of: CPA Australia, Sydney Australia

Student information

  • Load: PhD Student Part Time
  • Principal supervisor:

    Professor Chris Patel

  • Date of submission: 01/04/2017
  • Thesis title: A Comparative Study of Chinese and Australian Accountants' Judgments
  • Abstract:

    International convergence of financial reporting with adoption of International Financial Reporting Standards (IFRS) by more than 110 countries has increasingly been recognized as an important and controversial topic. The International Accounting Standards Board (IASB) is largely responsible for developing IFRS and the approach adopted by the IASB for developing IFRS is called 'substance over form'. This approach requires accountants exercising their judgments in interpreting and applying IFRS. Implicit in the drive for worldwide adoption of IFRS is the belief that a single set of accounting standards will result in a greater level of comparability across countries, and importantly, the IASB assume that accounting standards are neutral and value free. This study examines International Accounting Standard 27 (IAS 27) 'Consolidated and Separate Financial Statements', which contained one of the most important and controversial issue in the convergence process. The essential consolidation criterion, namely, one entity's 'control' over another entity is consistently defined as "the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities".

    The objective of this study is to empirically examine the influence of contextual factor relating to financial performance of associated entity and personality variable on the basis of regulatory focus theory on Australian and Chinese accountants' judgments on the consolidation criterion. This study has significant implications for the ongoing international accounting convergence with particular reference to enhancing the comparability of consolidated financial reporting across countries. The results also have implications for improving learning and teaching of accounting to university students. Accounting educators may like to ensure that the meaning intended in the various national and international accounting pronouncements with respect to consolidated financial reporting are effectively communicated to students.

  • 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

Teaching

  • Accounting Systems Design and Development
  • Accounting Information for Decision-Making
  • Corporate Accounting and Reporting
  • International Financial Accounting