Meditari Accountancy Research: Volume 28 Issue 6

Strategising identity in the accounting profession:: “mirror, mirror on the wall, who is the accountant of them all?”

Andrea Tomo, Rosanna Spanò

This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory…

Mandatory CSR expenditure and stock return

Asit Bhattacharyya, Md Lutfur Rahman

India has mandated corporate social responsibility (CSR) expenditure under Section 135 of the Indian Companies Act, 2013 – the first national jurisdiction to do so. The purpose of…

The association between organisational culture, CSR practices and organisational performance in an emerging economy

Faruk Bhuiyan, Kevin Baird, Rahat Munir

This study aims to investigate the influence of organisational culture, specifically O’Reilly et al.’s (1991) six dimensions of the organisational culture profile (respect for…

Board composition and gender sensitivity approach in Italian universities

Romilda Mazzotta, Maria Teresa Nardo, Patrizia Pastore, Giovanna Vingelli

The purpose of this paper is to assess whether the gender composition of the board of directors affects the sensitivity to gender issues in defining university strategies and…

Stories of grey zone between corruption and whistleblowing: insights from the Italian public administration

Andrea Tomo, Ernesto De Nito, Paolo Canonico, Gianluigi Mangia, Stefano Consiglio

The literature on corruption and whistleblowing is increasing over the past years. However, the authors contend that individual reactions to a corrupt proposal could differ from…

Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries

Lorenzo Simoni, Laura Bini, Marco Bellucci

The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory…

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)

Yosra Mnif, Yosra Gafsi

The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting…

The impact of financial restatements on financial markets: a systematic review of the literature

João L.F.R. Fragoso, Rúben M.T. Peixinho, Luís M.S. Coelho, Inna C.S. Paiva

The purpose of this paper is to discuss the most relevant issues related to the impact of financial restatements in the dynamics of financial markets and identify several research…

Investigating risk disclosures in Italian integrated reports

James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli, Giuseppe Nicolò

The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure…

A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy

Marco Maffei, Clelia Fiondella, Claudia Zagaria, Annamaria Zampella

The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements.

Internal audit function and real earnings management practices in an emerging market

Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin, Adel Ali Al-Qadasi

This study aims to investigate the monitoring role of internal audit function (IAF) on real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF…