Meditari Accountancy Research: Volume 28 Issue 1

Curriculum reduction, cognitive load and understanding of core principles

Taryn Miller

The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the…

Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality

Abdulaziz Alzeban

This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ).

Intellectual capital disclosure and academic rankings in European universities: Do they go hand in hand?

Isabel Brusca, Sandra Cohen, Francesca Manes-Rossi, Giuseppe Nicolò

The purpose of this study is to compare of the way intellectual capital (IC) is disclosed in the websites of the universities in three European countries to assess the way…

Social report innovation: evidence from a major Italian bank 2007-2012

Ann Martin-Sardesai, James Guthrie

The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international…

Perception of preparers of sustainability reports in the Middle East: Contrasting between local and global

Muatasim Ismaeel, Zarina Zakaria

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these…

A mixed content analysis model of ethics in the accounting profession

Mohammad Namazi, Hossein Rajabdorri

The purpose of this study is to propose a contemporary-specific model entitled “sustainable development model of accounting professional ethics (SDM-APE)” and empirically…

Contingent fit between business strategies and environmental uncertainty: The impact on corporate tax avoidance in Indonesia

Dianwicaksih Arieftiara, Sidharta Utama, Ratna Wardhani, Ning Rahayu

This study aims to examine the contingent fit between business strategies and environmental uncertainty and its effect on corporate tax avoidance.

A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations

Stephan Fuhrmann

This paper aims to unite firm- and country-level drivers of the disclosure of integrated reports. It creates a synopsis of voluntary disclosure, signaling, proprietary cost…

Cross-border acquisition and financial leverage: the empirical evidence from acquisition in Asia

Fadhil Rahmat Novialdi, Ratna Wardhani

This study aims to find empirical evidence on the effect of cross-border acquisition (CBA) on the financial leverage of the acquirer from Asia. It also examines the moderating…