Meditari Accountancy Research: Volume 27 Issue 3


Table of contents

Operating within the boundaries of legislation, accountability and personal agendas: A study on financial sustainability in Catalan municipalities

Sotirios Karatzimas, Carles Griful Miquela

The purpose of this paper is to examine and compare the views of mayors and comptrollers of Catalan municipalities on aspects related to the Spanish legislation on…

The views of privacy auditors regarding standards and methodologies

Alan Toy, David Lau, David Hay, Gehan Gunasekara

This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the…

Analysis of disclosure determinants: a local-relation approach

Nicola Castellano, Roberto Del Gobbo, Katia Corsi

In the literature on determinants of disclosure, scholars generally tend to investigate the existence of relations in “global” terms by considering the whole range of…

Metaphysics, methodology and theory in classical accounting thought

Brian A. Rutherford

The received wisdom on classical accounting thought is that its early stages were methodologically vacuous, while, in its “golden” age, it espoused the methods and…

Transformation of the accounting profession: An autoethnographical reflection of identity and intersectionality

Elmarie Sadler, Jacobus Stephanus Wessels

The purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional…

Key audit matters: insight from audit experts

Milton Segal

Key audit matters (KAM) and their impact on the auditor is a relatively understudied area. The purpose of this study is to analyse whether auditors perceive that the…

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  • Prof Charl de Villiers