Meditari Accountancy Research: Volume 28 Issue 3

A framework for the evaluation of the perceived value added by internal auditing

Lise Muriel Botha, Naomi Wilkinson

The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on…

Integrated thinking in the reporting of public sector enterprises: a proposal of contents

Pilar Tirado-Valencia, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano, Marta De Vicente-Lama

The purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated…

An analysis of current tax revolt factors in South Africa

Hanneke Du Preez, Jacqueline Stoman

The purpose of this study is to determine whether the factors once identified through literature and compared to the current situation in South Africa could predict the…

Ownership structure and the cost of equity in the European context: The mediating effect of earnings management

Fabio La Rosa, Francesca Bernini, Roberto Verona

Based on the institutionalized agency theory, this paper aims to analyses the role of earnings management (EM) in mediating the relationship between ownership structure (OS) and…

The Australian carbon tax: corporate perceptions, responses and motivations

Jayanthi Kumarasiri, Sumit Lodhia

This study aims to explore how large Australian companies in emission intensive industries perceived the introduction of the Carbon Tax as an approach to carbon emissions…

The directionality of uncertainty expressions and the foreign language effect: Context and accounting judgement

Yuqian Zhang, Anura De Zoysa, Corinne Cortese

This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively…