Associate Professor Pamela Kent

Associate Professor Pamela Kent
 Position Associate Professor
 Org Unit Accounting and Finance
 Location Floor/Room 13 35 ,  Nexus 10 Tower ,   North Terrace
  • Publications




    Journal Publications

    1. Sun, J., P. Kent, Baolei Qi, B. and Wang, J. (2017), CFO Demographic Characteristics and Fraudulent Financial Reporting in China, Accounting and Finance, ABD rank, A, DOI:10.1111/acfi.12286.

    2. Hollindale, J., P. Kent, J. Routledge and Chapple, L., (2017), Women on Boards and Greenhouse Gas Emission Disclosures, Accounting and Finance, doi: 10.1111/acfi.12258A.

    3. Holmslykke Kristensen, R., P. Kent, B. Warming-Rasmussen and Windsor, C. (2017), Do Mother and Father Auditors have Equal Prospects for Career Advancement? International Journal of Auditing, Vol.21, No.1, 1-10.  A.

    4. P. Kent, P., K. Kercher and J. Routledge, J. (2016) Remuneration Committees, Shareholder Dissent on CEO Pay and the CEO Pay-Performance Link", Accounting and Finance, doi: 10.1111/acfi.12222, A.

    5. P. Kent, R. Kent, J. Routledge and Stewart, J. (2016), Choice of Governance structure and earnings quality, Accounting Research Journal, Vol. 29 No. 4 pp. 372-390, B.

    6. Stewart, J., Kent, P., J, Routledge (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, A*.

    7. Kent, P., and Zunker, T. (2015), A Stakeholder Analysis of Employee Disclosures in Annual Reports, Accounting and Finance, 29 JUN 2015 | DOI: 10.1111/acfi.12153, A.

    8. Christensen, J., and Kent, P., (2016), The decision to outsource risk management services, Accounting and Finance, 56, 985-1015.| DOI: 10.1111/acfi.12119, A.

    9. Christensen, J., Kent, P., J, Routledge and Stewart, J. (2015), Do corporate governance recommendations improve the performance and accountability of small listed companies?" Accounting and Finance, 55 133–164, A.

    10. Kent, P., and Zunker, T. (2013). Attaining Legitimacy by Employee Information in Annual Reports. Accounting Auditing and Accountability Journal. Vol.26, No.7, 1072-1106. A (A*ERA)

    11. Hollindale, J., Kent, P., and McNamara, R. (2011). Auditor Tactics in Negotiations- A Research Note. International Journal of Auditing, 15 (3), 288-300. A

    12. Kent, P. (2011). The Decision to Outsource Management Advisory Services. Managerial Auditing Journal, 26 (8), 672- 696. B

    13. Christensen, J., Kent, P., and Stewart, J. (2010). Corporate Governance and Company Performance in Australia. Australian Accounting Review, 20 (4), 372-386. B

    14. Kent, P., Routledge, J., and Stewart, J. (2010). Innate and Discretionary Accruals Quality and Corporate Governance. Accounting and Finance, 50 (1), 171-195. A

    15. Kent, P., Routledge, J., and Stewart, J. (2010). Non-Audit Services and Reporting Quality. National Accountant, 25 (6), 47.C

    16 . Kent, P. and Chan, C. (2009). Application of Stakeholder Theory to Corporate Environmental Disclosures. Corporate Ownership and Control, 7 (1), 399-414. B

    17. Kent, P. and Stewart, J. (2008). Corporate governance and disclosures on the transition to international financial reporting standards. Accounting and Finance, 48 (4), 649-671. A

    18. Kent, P., Monem, R., and Cuffe, G. (2008). Droughts and Big Baths of Australian Agricultural Firms. Pacific Accounting Review, 20 (3), 215-233.B, won best paper award for the journal in 2009.

    19. Kent, P. and Monem, R. (2008). What Drives TBL Reporting: Good Governance or Threat to Legitimacy? Australian Accounting Review, 18 (4), 297-309. B

    20. Goodwin-Stewart, J. and Kent, P. (2006). Factors Affecting the Voluntary Use of Internal Audit. Managerial Auditing Journal, 21 (1), 81-101.B Awarded most commendable for the journal in 2006.

    21. Kent, P., Yatim, P., and Clarkson, P. (2006). Governance Structures, Ethnicity, and Audit Fees of Malaysian Listed Firms. Managerial Auditing Journal, 21 (7), 757-782. B

    22. Kent, P. and Molesworth, M. (2006). The Incentives for the Voluntary Disclosure of Employee Entitlement Information Encouraged Under AASB1028. Corporate Ownership and Control, 3 (4), 82-89. B

    23. Kent, P., Munro, L., and Gambling, A. (2006). Psychological Characteristics Contributing to Expertise in Audit Judgment. International Journal of Auditing, 10 (2), 125-141. A

    24. Goodwin-Stewart, J. and Kent, P. (2006). The Relation Between External Audit Fees, Audit Committee Characteristics and Internal Audit. Accounting and Finance, 46 (3), 387-404. A

    25. Davidson, R., Goodwin, J. and Kent, P. (2005). Internal Governance Structures and Earnings Management. Accounting and Finance, 45, 241-267. A

    26. Goodwin, J. and Kent, P. (2004). The Incentives of Australian Companies to Utilise Executive Stock Option Plans. Corporate Ownership and Control, 1 (2), 137-149.B

    27. Kent, P. and Ung, K. (2003). Voluntary Disclosure of Forward-Looking Earnings Forecasts in Australia. Australian Journal of Management, 28 (3), 273-285. A

    28. Kent, P., Sui, M., and Walker, J. (2001). The Structure of Middle Management Remuneration packages: An Application to Australian Mine Managers. Australian Journal of Management, 26 (2), 107-124. A.

    29. Kent, P. and Jantadej, P. (1999). Corporate Environmental Disclosures in Response to Public Awareness of the Ok Tedi Copper Mine Disaster: A Legitimacy Theory Perspective. Accounting Research Journal, 12 (1), 72-88. B

    30. Kent, P. and Munro, L. A. (1999). Differential Reporting and the Effect on Loan Evaluations: An Experimental Study. Accounting Forum, 23 (4), 359-377, B.

    31. Kent, P. (1999). Do Small firms Pay More Interest? Evidence from a Sample of Australian Firms. Accounting Research Journal, 12 (2), 138-150. B

    32. Kent, P. and Weber, R. (1998). Auditor Expertise, Judgment Accuracy, and Judgment Confidence. ABACUS , 34 (1), 120-139. Citation of Excellence: ANBAR Electronic Intelligence, A

    33. Kent, P., Kwong, E., and Marshall, B. (1997). Social Responsibility and Environmental Disclosures: Evidence from Australian Chemical Companies. Accounting, Accountability and Performance, 3 (2), 21-39.C

    34. Kent, P. (1985). Pharmacies and the Trade Practices Act 1974 - A Survey. Australian Journal of Management, 10 (2), 115-123.A

    35. Deegan, C., Kent, P., and Lyons, J. (1995). The Production of Special Purpose Employee Reports: A discussion of Australian Evidence and Future Research Possibilities. International Journal of Business Studies, 3 (1), 31-39.B

    36. Kent, P. (1994). Management Advisory Services and the Financial Performance of Clients. International Small Business Journal, 12 (4), 43-56. A

    37. Deegan, C., Kent, P., and Lin, C. (1994). The True and Fair View: A Study of Australian Auditors' Application of the Concept. Australian Accounting Review, 4 (2-12). B

    38. Kent, P. (1993). Supply of Management Advisory Services from Accounting Practices: A Model. Small Enterprise Research: the Journal of SEAANZ, 2, 73-83.

    39. Holmes, S. and Kent, P. (1991). An Empirical Analysis of the Financial Structure of Small and Large Australian Manufacturing Enterprises. Journal of Small Business Finance, 1, 141-154.

    40. Kent, P., Holmes, S., and Downey, G. (1991). The Australian Differential Debate: A Survey of Practitioners. Accounting and Business Research, 21 (82), 125-132. A

    41. Kent, P. and Linnegar, G. J. (1988). Integrating Computers into Accounting Education: A Survey of Australian Universities and Colleges. Accounting and Finance, 81-91. A

    42. Kent, P. and Linnegar, G. J. (1987). Integrating Computers into Accounting Courses. Accountants’ Journal, 66 (3), 37-39

    43. Kent, P. (1986). Sawmills and The Trade Practices Commission - A Survey. Accounting Forum, 1, 53-59. B.

    44. Kent, P. (1985). Pharmacies and the Trade Practices Act 1974 - A Survey. Australian Journal of Management, 10 (2), 115-123. A

    45. Kent, P. (1983). Codes of Ethics and Professional Trade Associations. Management Forum, 9 (2), 79-86.

    46. Kent, P. (1983). The Trade Practices Act: A Case Study of Australian Pharmacies. The Australian Accountant, 53 (11), 762-765.


    Scholarly Book Chapters

    1. Davidson, R., Goodwin-Stewart, J., and Kent, P. (2008). "Internal Governance Structures and Earnings Management", In N Brennan (Ed.) Corporate Governance and Financial Reporting (Vol. III). Los Angeles, Washington D.C., London, New Delhi, and Singapore: Sage Publications.

    2. Goodwin-Stewart, J. and Kent, P. F. (2008). "The Use of Internal Audit by Australian Companies", In Niamh Brennan (University College of Dublin) (Ed.) Corporate Governance and Financial Reporting, (pp. 81-101). Los Angeles, Washington D.C., London, New Delhi, and Singapore: SAGE Publications.

    3. Deegan, C., Kent, P., & Lin, C. (1994). The True and Fair View: A Study of Australian Auditors' Application of the Concept, R.H. Parker, P.W. Wolnizer and C.W. Nobes, Readings in True and Fair, Garland Publishing Inc., New York and London, 1996, pp.255-274.






The information in this directory is provided to support the academic, administrative and business activities of the University of Adelaide. To facilitate these activities, entries in the University Phone Directory are not limited to University employees. The use of information provided here for any other purpose, including the sending of unsolicited commercial material via email or any other electronic format, is strictly prohibited. The University reserves the right to recover all costs incurred in the event of breach of this policy.

Entry last updated: Friday, 3 Aug 2018

To link to this page, please use the following URL: