Associate Professor Pamela Kent
Professorial Research Fellow
Adelaide Business School
Faculty of Arts, Business, Law and Economics
Eligible to supervise Masters and PhD - email supervisor to discuss availability.
Pamela Kent (PhD) has formerly worked at Bond University and the University of Queensland. She is currently employed at the University of Adelaide and the Queensland University of Technology. Her most recent research has been associated with independence impairment when auditors offer non-audit services to their clients. She is also conducting research on the economic issues associated with voluntary and discretionary disclosure of financial information and environmental information in annual reports.
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Appointments
Date Position Institution name 2020 - ongoing Professor University of Adelaide 2018 - ongoing Professor University of Technology 2015 - ongoing Board member Canterbury Institute of Management -
Education
Date Institution name Country Title University of New England Australia PhD -
Research Interests
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Journals
Year Citation 2022 Hollindale, J., Kent, P., & Qu, X. (2022). Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure. Accounting and Finance, 62(3), 37 pages.
Scopus2 WoS22022 Kent, P., Kent, R., McCormack, R., & Tarr, J. A. (2022). Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid-19. Accounting and Finance, 23 pages.
2021 Kent, P., McCormack, R., & Zunker, T. (2021). Employee disclosures in the grocery industry before the COVID-19 pandemic. Accounting and Finance, 61(3), 4833-4858.
Scopus2 WoS22021 Cui, L., Kent, P., Kim, S., & Li, S. (2021). Accounting conservatism and firm performance during the COVID-19 pandemic. Accounting and Finance, 61(4), 5543-5579.
Scopus8 WoS62021 Kent, P., & Liempd, D. V. (2021). Linking Corporate Institutional Logics and Moral Reasoning – Evidence from Large Danish Audit Firms. Management Revue, 32(1), 54-83.
2021 Kent, P., Kent, R., Richardson, G., & Sharma, D. (2021). The Importance of Partner Naming when Examining Auditor Independence and Non-Audit Services. 2020 Sun, J., Wang, J., Kent, P., & Qi, B. (2020). Does sharing the same network auditor in group affiliated firms affect audit quality?. Journal of Accounting and Public Policy, 39(1), 20 pages.
Scopus12 WoS112020 Blanco, B., Coram, P., Dhole, S., & Kent, P. (2020). How do Auditors Respond to Low Annual Report Readability?. Journal of Accounting and Public Policy, 40(3), 1-14.
Scopus6 WoS12018 Kent, P., Kercher, K., & Routledge, J. (2018). Remuneration committees, shareholder dissent on CEO pay and the CEO pay-performance link. Accounting and Finance, 58(2), 445-475.
Scopus17 WoS122017 Kristensen, R. H., Kent, P., Warming-Rasmussen, B., & Windsor, C. (2017). Do Mother and Father Auditors Have Equal Prospects for Career Advancement?. International Journal of Auditing, 21(1), 1-10.
Scopus4 WoS42017 Kent, P., & Zunker, T. (2017). A stakeholder analysis of employee disclosures in annual reports. Accounting and Finance, 57(2), 533-563.
Scopus14 WoS142017 Sun, J., Kent, P., Qi, B., & Wang, J. (2017). Chief financial officer demographic characteristics and fraudulent financial reporting in China. Accounting and Finance, 59(4), 2705-2734.
Scopus30 WoS202017 Hollindale, J., Kent, P., Routledge, J., & Chapple, L. (2017). Women on boards and greenhouse gas emission disclosures. Accounting & Finance, 59(1), 277-308.
Scopus62 WoS552016 Kent, P., Kent, R., Routledge, J., & Stewart, J. (2016). Choice of governance structure and earnings quality. Accounting Research Journal, 29(4), 372-390.
Scopus92016 Christensen, J., & Kent, P. (2016). The decision to outsource risk management services. Accounting and Finance, 56(4), 985-1015.
Scopus5 WoS72016 Stewart, J., Kent, P., & Routledge, J. (2016). The association between audit partner rotation and audit fees: Empirical evidence from the Australian market. Auditing: A Journal of Practice and Theory, 35(1), 181-197.
Scopus27 WoS252015 Christensen, J., Kent, P., Routledge, J., & Stewart, J. (2015). Do corporate governance recommendations improve the performance and accountability of small listed companies?. Accounting and Finance, 55(1), 133-164.
Scopus36 WoS242015 WFC'S 13th Biennial Congress Proceedings Athens, Greece, 10-13, 2013: Abstracts of the Scientific Sessions. (2015). Journal of chiropractic medicine, 14(2), 99-152.
2013 Kent, P., & Zunker, T. (2013). Attaining legitimacy by employee information in annual reports. Accounting, Auditing and Accountability Journal, 26(7), 1072-1106.
Scopus53 WoS502011 Hollindale, J., Kent, P., & McNamara, R. (2011). Auditor tactics in negotiations: a research note. International Journal of Auditing, 15(3), 288-300.
Scopus52011 Kent, P. (2011). The decision to outsource management advisory services. Managerial Auditing Journal, 26(8), 672-696.
Scopus32010 Christensen, J., Kent, P., & Stewart, J. (2010). Corporate Governance and Company Performance in Australia. Australian Accounting Review, 20(4), 372-386.
Scopus78 WoS692010 Kent, P., Routledge, J., & Stewart, J. (2010). Innate and discretionary accruals quality and corporate governance. Accounting and Finance, 50(1), 171-195.
Scopus103 WoS832009 Kent, P., & Chan, C. (2009). Application of stakeholder theory to corporate environmental disclosures. Corporate Ownership and Control, 7(1 D CONT. 3), 394-410.
Scopus72008 Kent, P., Monem, R., & Cuffe, G. (2008). Droughts and big baths of Australian agricultural firms. Pacific Accounting Review, 20(3), 215-233.
Scopus12008 Kent, P., & Monem, R. (2008). What drives TBL reporting: Good governance or threat to legitimacy?. Australian Accounting Review, 18(4), 297-309.
Scopus54 WoS512008 Kent, P., & Stewart, J. (2008). Corporate governance and disclosures on the transition to International Financial Reporting Standards. Accounting and Finance, 48(4), 649-671.
Scopus118 WoS1002006 Goodwin-Stewart, J., & Kent, P. (2006). The use of internal audit by Australian companies. Managerial Auditing Journal, 21(1), 81-101.
Scopus1032006 Goodwin-Stewait, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387-404.
Scopus180 WoS1662006 Kent, P., Munro, L., & Gambling, T. (2006). Psychological Characteristics Contributing to Expertise in Audit Judgment. International Journal of Auditing, 10(2), 125-141.
2006 Yatim, P., Kent, P., & Clarkson, P. (2006). Governance structures, ethnicity, and audit fees of Malaysian listed firms. Managerial Auditing Journal, 21(7), 757-782.
Scopus1522006 Kent, P., & Molesworth, M. (2006). Incidence and incentives for the voluntary disclosure of employee entitlement information encouraged under AASB 1028. Corporate Ownership and Control, 3(4 A), 80-86.
Scopus12005 Davidson, R., Goodwin-Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting and Finance, 45(2), 241-267.
Scopus3882003 Goodwin, J., & Kent, P. (2003). The incentives of Australian companies to utilize executive stock option plans. Corporate Ownership and Control, 1(2), 137-149.
Scopus32003 Kent, P., & Ung, K. (2003). Voluntary Disclosure of Forward-Looking Earnings Information in Australia. Australian Journal of Management, 28(3), 273-285.
Scopus422001 Kent, P., Siu, M., & Walker, J. (2001). The Structure of Middle Management Remuneration Packages: An Application to Australian Mine Managers. Australian Journal of Management, 26(2), 107-124.
1998 Kent, P., & Weber, R. (1998). Auditor expertise and the estimation of dollar error in accounts. Abacus, 34(1), 120-139.
Scopus61994 Kent, P. (1994). Management Advisory Services and the Financial Performance of Clients. International Small Business Journal, 12(4), 45-58.
Scopus391994 Deegan, C., Kent, P., & Lin, C. (1994). The True And Fair View: A Study Of Australian Auditors‘ Application Of the Concept. Australian Accounting Review, 4(7), 2-12.
Scopus161993 Kent, P. F. (1993). Supply of Management Advisory Services From Accounting Practices: A Model. Small Enterprise Research, 2(1-2), 73-83.
1991 Don Tustin, R., Kent, P. A., & Haskell, S. (1991). A classification of behaviour problems exhibited by people with intellectual disability1. Australia and New Zealand Journal of Developmental Disabilities, 17(3), 303-312.
Scopus41991 Holmes, S., Kent, P., & Downey, G. (1991). The Australian Differential Reporting Debate: A Survey of Practitioners. Accounting and Business Research, 21(82), 125-132.
Scopus71988 Kent, P. F., & Linnegar, G. H. (1988). Integrating Computers into Accounting Education: A Survey of Australian Universities and Colleges. Accounting & Finance, 28(2), 81-91.
Scopus41985 Kent, P. (1985). Pharmacies and The Trade Practices Act 1974 - A Survey. Australian Journal of Management, 10(2), 115-123.
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Past Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2016 - 2020 Principal Supervisor Determinants and Effect of Accounting Comparability: Insights From Mandatory IFRS Adoption in Australia and the EU Doctor of Philosophy Doctorate Part Time Ms Elaine Chua 2016 - 2021 Principal Supervisor Related Party Transactions, State Ownership, the Cost of Corporate Debt, and Corporate Tax Avoidance: Evidence from Vietnam Doctor of Philosophy Doctorate Full Time Ms Trinh Thi My Nguyen
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