Meditari Accountancy Research: Volume 25 Issue 1

The accountant: a character in literature

G. Stevenson Smith

This paper aims to examine the accountants’ stereotype as it is developed within a sample of fiction novels. The descriptions of accountants in these novels are used to determine…

A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype

Paul K. Wells

This paper aims to explain the contextual basis for examining the accountant stereotype, describe the multiple influences on its development and propose directions for further…

Values and ethical judgments: The adequacy of students as surrogates for professional accountants

Marilyn Waldron, Richard Fisher

A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the…

Islamic banking in South Africa – form over substance?

Faatima Kholvadia

The purpose of this study is to understand the economic substance of Islamic banking transactions in South Africa and to analyse whether the economic substance is closely related…

The perceived relevance of tax risk-management in a South African context

Talya Gail Segal, Milton Segal, Warren Maroun

Tax risk-management (TRM) is relatively understudied in the area of corporate governance and integrated reporting. The purpose of this study is to identify whether South African…

Accounting information quality and decision-usefulness of governmental financial reporting: Moving from cash to modified cash

Sandra Cohen, Sotirios Karatzimas

This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis. The…

Determinants of greenhouse gas assurance provider choice

Wendy Green, Stuart Taylor, Jennifer Wu

This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting…

Stakeholder expectations of performance in public healthcare services: Evidence from a less developed country

Joseph Phiri

The purpose of this paper is to explore stakeholder expectations of performance within public healthcare services from a less-developed economic context – Zambia in this case. The…

Discrete choice experiments: a research agenda for experimental accounting

Michael J. Turner, Leonard V. Coote

This paper aims to introduce and illustrate how discrete choice experiments (DCEs) can be used by accounting researchers and present an agenda of accounting-related research…