Meditari Accountancy Research
Issue(s) available: 57 – From Volume: 20 Issue: 1, to Volume: 32 Issue: 7
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Share pledging by controlling shareholders and accounting conservatism: evidence from India
Suhas M. Avabruth, Siva Nathan, Palanisamy SaravananThe purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The…
Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work
Bronwyn Eager, Craig Deegan, Terese FiedlerThe purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations…
Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study
Olayinka Adedayo Erin, Paul OlojedeThe Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG…
Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030
Radiah Othman, Rashid AmeerThis paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the…
The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index
Saida Belhouchet, Jamel ChouaibiThis paper aims to shed light on the relationship between audit committee attributes and integrated reporting quality (IRQ).
Measuring and reporting environmental impacts of dairy farming
Inani Husna Zamri, Beverley R. Lord, Natasja SteenkampThis study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.
Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis
Esam Emad Ghassab, Carol Tilt, Kathyayini Kathy RaoThe purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…
Effect of female representation in audit committees on non-audit fees: evidence from China
Md Jahidur Rahman, Hongtao Zhu, Yiling Zhang, Md Moazzem HossainThis study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are…
Do female chief financial officers and female directors cooperate? Evidence from investment efficiency
Ismaanzira Ismail, Effiezal Aswadi Abdul WahabThis paper aims to examine whether the cooperation between female chief financial officers (CFO) and the proportion of female directors would impact investment efficiency. The…
Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals
Sanja Pupovac, Mona NikidehaghaniThe purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…
Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports
Neelam Setia, Subhash Abhayawansa, Mahesh Joshi, Nandana Wasantha PathiranageIntegrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is…
Corporate social responsibility and bank value: evidence from bank capital
Grace Low, Qi LiThis study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality…
The brain gain of corporate boards and green commitment: evidence from China
Muhammad Jameel Hussain, Dongfang Nie, Adnan AshrafForeign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this…
Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities
Justyna Fijałkowska, Dominika Hadro, Enrico Supino, Karol M. KlimczakThis study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and…
Mandatory CSR regulations and social disclosure: the mediating role of the CSR committee
Dhanushika Samarawickrama, Pallab Kumar Biswas, Helen RobertsThis study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also…
A review and analysis of impression management with photographs in sustainability reporting
Majid Kanbaty, Andreas Hellmann, Lawrence Ang, Liyu HeAlthough photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited…
The disclosure of climate-related risks and opportunities in financial statements: the UK’s FTSE 100
Zahra Borghei, Martina Linnenluecke, Binh BuiThis paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they…
Looking within: cultivating compassion for shaping sustainable mindsets in accounting education
Lisa Powell, Nicholas McGuiganThis paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as…
Corporate reputation, cost of capital and the moderating role of economic development: international evidence
Muhammad Nurul Houqe, Habib Zaman Khan, Olayinka Moses, Arun EliasThe purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This…
Dialogic carbon accounting: toward agonistic discourses and democratic governance in China
Shuwen Li, Zarina Zakaria, Khairul Saidah Abas AzmiThis study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.
The mediating role of corporate social responsibility in good corporate governance and firm value relationship: evidence from European financial institutions
Hanen Ben Fatma, Jamel ChouaibiThis paper aims to investigate the direct and indirect links between good corporate governance (GCG) and firm value using corporate social responsibility (CSR) as a mediating…
Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals
Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt, Stefan SchalteggerBusiness has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…
Determinants of supply chain finance adoption among SMEs: evidence from a developing economy
Edward NarteyLittle is known about the determinants of supply chain finance (SCF) adoption among small and medium-sized enterprises (SMEs) in developing countries. This study aims to address…
Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands
Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt, Peter HumphreysThe purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers…
Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach
Manoj Chatpibal, Wornchanok Chaiyasoonthorn, Singha ChaveesukThis study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to…
Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings
Gurmeet Singh Bhabra, Ashrafee Tanvir HossainThe purpose of this paper is to investigate the relationship between CEOs' inside debt holdings (pension benefits and deferred compensation) and the operating leverage of the…
Board structure, firm performance variability and national culture
Peng Huang, Yue LuThe purpose of the study is to examine the relation between board structure and firm performance variability in an international setting. The authors further explore the effect of…
A closer look at integrated reporting quality: a systematic review and agenda of future research
Ika Permatasari, Bambang TjahjadiThis paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions…
Towards concise reporting through integrated reporting: a bibliometric review
Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi, Saleh F.A. KhatibThis paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on…
Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion
Ewa Wanda Maruszewska, Małgorzata Niesiobędzka, Sabina KołodziejThe study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation…
Analysing SDG disclosure and its impact on integrated thinking and reporting
Fabio Rizzato, Alberto Tonelli, Simona Fiandrino, Alain DevalleThe study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…
Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective
Arshad Hasan, Naeem Sheikh, Muhammad Bilal FarooqThis study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun
Further Information
