Meditari Accountancy Research: Volume 26 Issue 4

Measuring for climate actions: a disclosure study of ten megacities

Parvez Mia, James Hazelton, James Guthrie

This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world…

Bringing active learning into the accounting classroom

Satoshi Sugahara, Steven Dellaportas

The purpose of this study is to investigate the effect of an accounting education pedagogy incorporating active learning approaches designed to engage first-year undergraduate…

Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research

Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist, Lara Tarquinio, John Dumay

Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic…

The auditor’s opinion modifications around domestic and global financial crises

Banu Sultanoglu, Can Simga Mugan, Umut Sekerdag, Adil Oran

The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to…

Corporate social responsibility in Economia Aziendale scholars’ theories: A taxonomic perspective

Stefano Coronella, Fabio Caputo, Rossella Leopizzi, Andrea Venturelli

The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s…

The role of the internal audit function in integrated reporting: a developing economy perspective

Lindie Engelbrecht, Yaeesh Yasseen, Irfaan Omarjee

The purpose of this paper is to explore the roles of the initial perceptions of chief audit executives (CAEs) on the role of internal audit function (IAF) in integrated reporting…

Empirical examination of organizational culture on accounting information system and corporate performance: Evidence from a developing country perspective

Amoako Kwarteng, Felix Aveh

The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.