{"id":4459,"date":"2026-04-05T16:03:08","date_gmt":"2026-04-05T16:03:08","guid":{"rendered":"https:\/\/abpi.uk\/?page_id=4459"},"modified":"2026-04-22T04:28:51","modified_gmt":"2026-04-22T04:28:51","slug":"april-2026","status":"publish","type":"page","link":"https:\/\/abpi.uk\/index.php\/april-2026\/","title":{"rendered":"APRIL-2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4459\" class=\"elementor elementor-4459\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a28f77 e-flex e-con-boxed e-con e-parent\" data-id=\"5a28f77\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab0b39a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-spacer\" data-id=\"ab0b39a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8e3f5f e-flex e-con-boxed e-con e-parent\" data-id=\"f8e3f5f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f32f767 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"f32f767\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-medium\">April 2026 Volume 42 Issue 04<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d231d31 e-flex e-con-boxed e-con e-parent\" data-id=\"d231d31\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b51121a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b51121a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>1. PROFESSIONAL ETHICS DILEMMA: THE ROLE OF CPA FIRMS IN M&amp;A ACTIVITIES<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c37a437 e-flex e-con-boxed e-con e-parent\" data-id=\"c37a437\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20de128 elementor-widget__width-initial exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-htmega-toggle-addons\" data-id=\"20de128\" data-element_type=\"widget\" data-widget_type=\"htmega-toggle-addons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"htmega-toggle-area\" >\n                \n                <div class=\"htmega-toggle-content-20de128\" style=\"display: none;\">\n                    <div class=\"htmega_custom_content\"><p><em>Authors:\u00a0LIYAN WANG1, JIDONG ZHANG2 and JING HAN3<\/em><\/p><p><strong>Abstract<\/strong><\/p><p>This study investigates the role of accountants in merger and acquisition (M&amp;A) transactions, focusing on acquirers' and targets' decisions to hire accountants, joint engagements with the same accountant, and the influence of high-quality CPA firms. The findings indicate that acquirers are more likely to hire accountants for larger deals, and such engagement is positively correlated with post-merger value. However, the quality of the accounting firm does not significantly impact this outcome. However, when target firms hire accountants, post-merger value tends to decrease, and this negative effect is greater when the accountant is from a Big 4 firm. Furthermore, when both the acquirer and target engage the same accountant, it is associated with lower post-merger value, and this negative effect is particularly significant when the shared accountant is from a Big 4 firm. Our descriptive evidence also highlights an interdependence in accountants' hiring decisions: targets are more likely to engage accountants if acquirers do not. When acquirers do hire accountants, targets have a strong preference for Big 4 firms. Our findings have significant implications for studies on M&amp;A and professional ethics.<\/p><p><strong>Keywords:<\/strong> The Role of CPA Firm, M&amp;A, the Same Accountants, Due Diligence Care, Professional Ethics.<\/p><p><a href=\"https:\/\/abpi.uk\/wp-content\/uploads\/2026\/04\/26V420401.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #ff0000\">Download PDF<\/span><\/strong><\/a><\/p><\/div>                <\/div>\n\n                <div class=\"htmega-toggle-button\">\n                    <a href=\"#\" class=\"togglebutton-20de128 normal_btn\">Preview Abstract<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-down\"><\/i><\/a><a href=\"#\" class=\"togglebutton-20de128 opened_btn\">Close<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-up\"><\/i><\/a>                <\/div>\n\n            <\/div>\n\n            <script>\n                jQuery(document).ready(function($) {\n                    'use strict';\n                    $(\".togglebutton-20de128\").on('click', function(){\n                        $(\".htmega-toggle-content-20de128\").slideToggle('slow');\n                        $(this).removeAttr(\"href\");\n                        $(this).parent().toggleClass(\"open\");\n                    });\n                });\n            <\/script>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48ff0ce e-flex e-con-boxed e-con e-parent\" data-id=\"48ff0ce\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e15c288 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e15c288\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>2. ASSOCIATION BETWEEN RENEWABLE ENERGY CONSUMPTION AND SOME MACROECONOMIC VARIABLES: PANEL EVIDENCE FROM ASIAN PACIFIC COUNTRIES<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa7c7dc e-flex e-con-boxed e-con e-parent\" data-id=\"aa7c7dc\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf660f8 elementor-widget__width-initial exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-htmega-toggle-addons\" data-id=\"bf660f8\" data-element_type=\"widget\" data-widget_type=\"htmega-toggle-addons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t            <div class=\"htmega-toggle-area\" >\n                \n                <div class=\"htmega-toggle-content-bf660f8\" style=\"display: none;\">\n                    <div class=\"htmega_custom_content\"><p><em>Authors:\u00a0PEARL SHARMA<sup>1<\/sup> and PABITRA KUMAR JENA<sup>2<\/sup><\/em><\/p><p><strong>Abstract<\/strong><\/p><p>This study aims to investigate the association between Renewable Energy Consumption and macroeconomic variables, including Carbon Dioxide Emissions, Financial Development Index, Energy Poverty Index, Gross Domestic Product, Trade Openness, and Urbanized Population, across 36 Asian and Pacific countries from 1998 to 2023. Using the fixed-effects model and quantile regression, the study finds that Gross Domestic Product, Financial Development Index, and Urbanization have a positive impact on energy use. In contrast, the Energy Poverty Index and CO2 emissions have a negative impact. Granger causality test results indicate bidirectional causality between renewable energy consumption &amp; gross domestic product and renewable energy consumption &amp; CO2 emissions. Further, unidirectional Granger causality is observed between renewable energy consumption and financial development index, renewable energy consumption and trade openness, renewable energy consumption and urbanization, and carbon dioxide emissions and energy poverty index. This study suggests that access to clean, affordable energy can eliminate energy poverty and facilitate greater consumption of renewable energy. This study also recommends that strengthening financial development instruments in 36 Asian and Pacific countries can lead to greater renewable energy consumption and a more robust economic growth trajectory.<\/p><p><strong>Keywords:<\/strong> Renewable Energy Consumption, Macroeconomic Variables, Hausman Test, Fixed Effect Model, Granger Causality and Quantile Regression.<\/p><p><a href=\"https:\/\/abpi.uk\/wp-content\/uploads\/2026\/04\/26V420402.pdf\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #ff0000\">Download PDF<\/span><\/strong><\/a><\/p><\/div>                <\/div>\n\n                <div class=\"htmega-toggle-button\">\n                    <a href=\"#\" class=\"togglebutton-bf660f8 normal_btn\">Preview Abstract<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-down\"><\/i><\/a><a href=\"#\" class=\"togglebutton-bf660f8 opened_btn\">Close<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-up\"><\/i><\/a>                <\/div>\n\n            <\/div>\n\n            <script>\n                jQuery(document).ready(function($) {\n                    'use strict';\n                    $(\".togglebutton-bf660f8\").on('click', function(){\n                        $(\".htmega-toggle-content-bf660f8\").slideToggle('slow');\n                        $(this).removeAttr(\"href\");\n                        $(this).parent().toggleClass(\"open\");\n                    });\n                });\n            <\/script>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>April 2026 Volume 42 Issue 04 1. PROFESSIONAL ETHICS DILEMMA: THE ROLE OF CPA FIRMS IN M&amp;A ACTIVITIES Authors:\u00a0LIYAN WANG1, JIDONG ZHANG2 and JING HAN3 Abstract This study investigates the role of accountants in merger and acquisition (M&amp;A) transactions, focusing on acquirers&#8217; and targets&#8217; decisions to hire accountants, joint engagements with the same accountant, and&hellip; <a class=\"more-link\" href=\"https:\/\/abpi.uk\/index.php\/april-2026\/\">Continue reading <span class=\"screen-reader-text\">APRIL-2026<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-4459","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages\/4459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/comments?post=4459"}],"version-history":[{"count":16,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages\/4459\/revisions"}],"predecessor-version":[{"id":4490,"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/pages\/4459\/revisions\/4490"}],"wp:attachment":[{"href":"https:\/\/abpi.uk\/index.php\/wp-json\/wp\/v2\/media?parent=4459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}