Meditari Accountancy Research
Issue(s) available: 52 – From Volume: 20 Issue: 1, to Volume: 31 Issue: 7
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Volume 24
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…
Accounts and counter-accounts: accounting and accountability for asbestos-related liabilities
Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma, Grant SamkinThis study aims to investigate disclosure of asbestos-related liabilities in corporate accounts and counter-accounts to examine whether and how accounting contributes to corporate…
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…
Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis
Hang Tran, Lan Anh Nguyen, Tesfaye LemmaThis study aims to articulate the conceptual foundations of the role of accounting infrastructure (calculative practice and the communicative dimension of accounting) in…
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…
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…
Industry specialization and tax avoidance in the Australian banking industry
Yosra Mnif, Marwa TahriThe purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.
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…
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.
Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee
Zeena Mardawi, Aladdin Dwekat, Rasmi Meqbel, Pedro Carmona IbáñezReacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility…
Mapping the state of expanded audit reporting: a bibliometric view
Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji, Zabihollah RezaeeThis study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…
Two minds and double entries: an application of cognitive psychology to corporate reporting
Avani SebastianAn understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The…
Accounting for a mining company’s transformation in Ukraine
Olga Iermolenko, Anders HersingerThis study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the…
Higher education system and doctoral programmes: a renewed multi-criteria evaluation model of European Accounting Doctoral Programmes
Rosa Vinciguerra, Francesca Cappellieri, Michele Pizzo, Rosa LombardiThis paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes…
Family control and corporate anti corruption disclosures: the moderating effect of female directors
Jihad Al-OkailyThis paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter…
New challenges for public value and accountability in the age of big data: a bibliometric analysis
Pietro Pavone, Paolo Ricci, Massimiliano CalogeroThis paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation…
Family firms, client importance, and auditor reporting behavior: evidence from China
Md Jahidur Rahman, Hongtao Zhu, Xinyi JiangThis study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.
The quality of energy efficiency disclosures: an exploratory study of Australian cities
Parvez Mia, James Hazelton, James Guthrie AmThis study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source…
Reflecting on intellectual capital measurement and management in European universities
Giustina Secundo, Rosa Lombardi, Johannes Dumay, James Guthrie A.M.This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These…
Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective
Leanne J. Morrison, Alia Alshamari, Glenn FinauThis paper aims to interrogate the accountabilities of the foreign companies which have directly invested in the Iraqi oil and gas industry.
Wave after wave: unboxing 40 years of auditing ethics research
Zeena Mardawi, Elies Seguí-Mas, Guillermina Tormo-CarbóTo the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the…
Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship
Afdal MadeinJapan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role…
Remuneration committees, CEO compensation, skills and retention
Arifur Khan, Sutharson Kanapathippillai, Steven DellaportasThe purpose of this study is threefold: to examine the impact of a remuneration committee (RC) on the level of chief executive officer (CEO) remuneration; whether firms with a RC…
Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective?
Olayinka Moses, Dimu Ehalaiye, Matthew Sorola, Philippe LassouThe purpose of this study is to examine the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian…
A new broom sweeps clean? Evidence from CEO tenure and global reporting initiative adoption in China
Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian, Adnan AshrafThis paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…
The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa
Mohamed Moshreh Ali AhmedThe first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management…
Sustainability, market performance and FinTech firms
Osama F. Atayah, Khakan Najaf, Md Hakim Ali, Hazem MarashdehThe purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for…
Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions
Pei-Chi Kelly Hsiao, Mary Low, Tom ScottThis paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards…
Does corporate governance improve integrated reporting quality? A meta-analytical investigation
Voicu D. Dragomir, Mădălina DumitruThe relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and…
Political connections, media coverage and firm performance: evidence from an emerging market
Mostafa Kamal Hassan, Fathia Elleuch Lahyani, Adel ElgharbawyThe purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market…
Non-financial reporting in hybrid organizations – a systematic literature review
Husanboy AhunovThis paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and…
The paranoid style in the sociology of financial reporting principles
Brian A. RutherfordThis paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.
Material sustainability information and reporting standards. Exploring the differences between GRI and SASB
Simone Pizzi, Salvatore Principale, Elbano de NuccioThis paper aims to contribute to the emerging debate on materiality with novel and original insights about the managerial and theoretical implications related to the adoption of…
Social auditing in the supply chain: business legitimisation strategy rather than a change agent
Mia Mahmudur Rahim, Sanjaya Chinthana Kuruppu, Md Tarikul IslamThis paper aims to examine the role of social auditing in legitimising the relationship between the buyer and supplier firms rather than strengthening corporate accountability in…
Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective
Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane, Sarath Lal Ukwatte JalathgeThe purpose of this paper is to explore issues relating to imposing a ban on the importation of asbestos-contaminated building materials (ACBMs) in the Australian context to…
Female superiority in accruals quality: some evidence from the Scandinavian region
Yosra Mnif, Imen CherifThe purpose of this paper is twofold. First, this study examines the relationship between the presence of a female (rather than a male) audit partner and the client firm’s…
Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research
Saddam A. Hazaea, Jinyu Zhu, Saleh F.A. Khatib, Ahmed A. ElamerAlthough many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control…
A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice
Marcello Angotti, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Castelo BrancoThis study seeks to collaborate with the discussions on the usefulness of the narrative approach in accounting. In this context, this study aims to elaborate small collective…
Decision-making and resilience in agriculture: improving awareness of the role of accounting
Joanne Louise Tingey-Holyoak, Sarah Ann Wheeler, Constantin SeidlAustralian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in…
Professional skills required by accountants for applying international financial reporting standards: implications from Indonesia
Agus Fredy Maradona, Parmod Chand, Sumit LodhiaThe purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting…
Regulatory influence on sustainability reporting: evidence from Murray–Darling Basin Authority in Australia
Md Moazzem Hossain, Tarek Rana, Shamsun Nahar, Md Jahidur Rahman, Aklema Choudhury LemaThe purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major…
Environmental disclosure and its relation to waste performance
Samuel Jebaraj Benjamin, Pallab Kumar Biswas, Nirosha Hewa Wellalage, Yimei ManThis paper aims to examine the association between environmental disclosure and waste performance.
Excess cash holding and audit pricing: a further consideration of precautionary motives and other factors
Jayalakshmy Ramachandran, Yezen H. Kannan, Samuel Jebaraj BenjaminThis paper aims to investigate auditors’ pricing of excess cash holdings and the variation in their pricing decisions in light of the precautionary motives of cash holdings and…
The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies: substantive or symbolic legitimation?
Sumit Lodhia, Amanpreet Kaur, Sanjaya Chinthana KuruppuThis study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United…
Sustainability reporting quality and the financial sector: evidence from China
Shidi Dong, Lei Xu, Ron P. McIverBased on institutional theory, this paper aims to examine whether, and if so which, institutional forces influence the quality of China’s listed financial institutions’ (FIs…
Audit rotation, information asymmetry and the role of political connections: international evidence
Abiot Tessema, Heba Abou-El-SoodAudit rotation (AR) is a key policy initiative implemented in global jurisdictions to deal with concerns about audit quality. Auditing financial reports involves communicating…
Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements
Emiliano Ruiz-Barbadillo, Jennifer Martinez-FerreroThis paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the…
Does mandatory CSR expenditure regulation matter to promoters? Empirical evidence from India
Satish Kumar, Geeta SinghThis paper aims to examine the relation between promoter ownership (PO) and corporate social responsibility (CSR) expenditure in India, the first country to legally mandate the…
Big-4 auditors and audit quality: a novel firm life-cycle approach
Sonali Jain, Sobhesh Kumar AgarwallaFirm-specific factors such as size, profitability, growth, risk and complexity, in addition to agency-related issues determine both auditor selection and firm life-cycle stage…
Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports
Dinuja Perera, Parmod Chand, Rajni MalaThe International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises…
Regulatory intervention and audit quality: new evidence from audit firm suspension
Zhuoan Feng, Lina Zixuan Li, Hau Yan Wong, Jilnaught WongThis paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting.
A research framework to analyse visual persuasion of photographs in sustainability reports
Sabrina Chong, Mahmood Momin, Anil NarayanThis paper aims to propose a theoretically informed and analytically rigorous research framework that sustainability researchers could use or further develop to examine visually…
Does religiosity lead to sustainability reporting assurance? Evidence from European companies
Simone Terzani, Teresa TurzoThis paper aims to investigate whether religiosity and religious diversity affect the adoption of sustainability reporting assurance (SRA) by companies based in predominantly…
Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?
Shaista Wasiuzzaman, Salihu Aramide Ibrahim, Farahiyah KawiThe purpose of this study is to analyze the extent to which culture may affect the relationship between environmental, social and governance disclosure (ESGD) and firm performance…
Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions
Kimberly Gleason, Brian Nagle, Yezen H. Kannan, Stephen RauThis study aims to examine whether two periods of extreme market conditions – the governance crisis and Sarbanes-Oxley Act regulatory shock of 2002 and the 2007–2008 global…
Corporate social responsibility and future bankruptcy
Li (Lily) Zheng Brooks, Jean B. McGuireThis study aims to investigate the cross-sectional differences on the association between corporate social responsibility (CSR) and future bankruptcy along the dimensions of…
The corporate sustainability committee and its relation to corporate environmental performance
Zhongtian Li, Jing Jia, Larelle (Ellie) ChappleThis study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance…
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun
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