Meditari Accountancy Research: Volume 27 Issue 1


Table of contents

From innovation performance to business performance: Conceptualising a framework and research agenda

Christian Nielsen

The purpose of this paper is to conceptualize the process leading from innovation performance to business performance and, from this basis, facilitate the identification…

What do we know about meta-analyses in accounting, auditing, and corporate governance?

Patrick Velte

The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.

Transparency and the rhetorical use of citations to Robert Yin in case study research

Maurizio Massaro, John Dumay, Carlo Bagnoli

This paper aims to analyse “how”, “why” and “where” authors use citations of Robert Yin’s classic text, Case Study Research: Design and Methods, to determine the…

Audit committee, internal audit function and earnings management: evidence from Jordan

Ebraheem Saleem Salem Alzoubi

This study aims to examine the influence of audit committee existence and internal audit function on the earnings management of companies.

Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: An exploratory research

Ana Isabel Lopes, Mariana Lopes

The purpose of this paper is to investigate how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether…

Misuse of non-mandatory earnings reporting by companies: Evidence from an emerging economy

Michael Howard, Warren Maroun, Robert Garnett

The purpose of this paper is to examine the possibility of South African companies listed on the Johannesburg Stock Exchange (JSE) using adjusted earnings as a part of an…

Bitcoin as a new asset class

Asheer Jaywant Ram

Bitcoin is the best-known cryptocurrency which currently holds the largest market capitalisation and is regarded as a standard example of a cryptocurrency. There is…

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  • Prof Charl de Villiers