Meditari Accountancy Research: Volume 23 Issue 3


Table of contents

Power, dependence and frustration: A study of power in Australian accountants’ advisory relationship with small business

Gerard Stone

This study aims to explore the existence and strength of power through focussing on the manner in which accountants exercise power in their advisory relationship with…

Association between having a CA(SA) as CEO and accruals quality

Elizabeth Mey, Marna de Klerk

– The purpose of this paper is to examine whether Chartered Accountants South Africa (CAs(SA)) as Chief Executive Officers (CEOs) have an association with accruals quality.

The effect of national culture on the association between profitability and corporate social and environmental disclosure: A meta-analysis

Hichem khlif, Khaled Hussainey, Imen Achek

This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability…

Culture, profitability, non-financial reporting and a meta-analysis: Comments and observations

Warren Maroun

This paper aims to highlight key limitations of meta-analyses (and the underlying research) dealing with the correlation between corporate social environmental disclosures…

Fair value measurements of exchange-traded funds

Wessel Marthinus Badenhorst

This paper aims to investigate the extent to which different prices within the bid-ask spread are used for fair value measurements and evaluate the potential consequences…

Gender differences in locus of control and student performance in the South African context of accounting studies

Chris Callaghan, Elmarie Papageorgiou

This paper aims to test the theory that predicts differences in locus of control (LOC) by gender and the relationships between LOC and the performance of accounting…

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  • Prof Charl de Villiers