Meditari Accountancy Research: Volume 27 Issue 2

Outsourced supply chains as a complex adaptive system

Jim Rooney, Yiyuan Cao

Firms in the early stage of their organisational lifecycle (ESFs) are subject to concerns founded on a requirement for strategic flexibility, prompting engagement in…

Institutional and economic determinants of corporate social responsibility disclosure by banks: Institutional perspectives

Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Maria José Pires Carvalho Silva

This study aims to explore the firm’s and country-level institutional forces that determine banks’ CSR reporting diversity, during the recent global financial crisis.

Are provisions and contingent liabilities priced by the market?: An exploratory study in Portugal and the UK

Ana Isabel Lopes, Laura Reis

This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.

Social responsibility disclosure determinants by philanthropic higher education institutions

Rosane Maria Seibert, Clea Beatriz Macagnan

This paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there is…

Voluntary disclosure of environmental performance after regulatory change: Evidence from the utility industry

Kim Shima, Scott Fung

The purpose of this study is to use recent US legislative activity surrounding changes to the Environmental Protection Agency (EPA)/Clean Air Act in 2010, which changes the…

A narrative on integrating research and theory into undergraduate accounting curriculum

Ron Baker, Sara Wick

This paper aims to describe an effort to integrate accounting research and theory into an undergraduate accounting education program through the development and delivery of a…