Meditari Accountancy Research: Volume 26 Issue 2

Taxation of the Bitcoin: initial insights through a correspondence analysis

Asheer Jaywant Ram

The Bitcoin has experienced wide popularity in academic and commercial spheres during the years following 2012. Research has been conducted in respect of information technology…

Expectation gap between preparers and stakeholders in integrated reporting

Nolin Riley Naynar, Asheer Jaywant Ram, Warren Maroun

This paper aims to explore the emphasis placed on certain integrated reporting themes by financial services companies and stakeholders’ perception of the importance of these…

The South African chartered accountant academic: Motivations and challenges when pursuing a doctoral degree

Phillip de Jager, Ilse Lubbe, Elmarie Papageorgiou

Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement…

What explains student’s intentions to pursue a certified professional accountancy qualification?

Godfred Matthew Yaw Owusu, Victoria Asantewaa Obeng, Charles Gyamfi Ofori, Teddy Ossei Kwakye, Rita Amoah Bekoe

This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification.

Assessing current company reports according to the IIRC integrated reporting framework

Merve Kılıç, Cemil Kuzey

This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through…

Sustainability reporter classification matrix: explaining variations in disclosure quality

Muhammad Bilal Farooq, Ammad Ahmed, Muhammad Nadeem

The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish…