Meditari Accountancy Research: Volume 29 Issue 1

Enacting governance at the local level through management control systems: the case of a multinational energy company

Fabrizio Granà, Giulia Achilli, Cristiano Busco, Maria Federica Izzo

This paper draws on the case of a multinational energy company to explore the role played by management control systems (MCSs) in enacting governance policies at the local…

Determinants of corporate corruption disclosures: evidence based on EU listed firms

Bikki Jaggi, Alessandra Allini, Gianluca Ginesti, Riccardo Macchioni

This study aims to examine the impact of corporate board characteristics and country-level legal system on corruption disclosures mandated by the recent European Union (EU…

Assurance service and performance. Effect of CEO characteristics

Kofi Mintah Oware, T. Mallikarjunappa

The purpose of this study is to investigate the impact of the choice of an assurance service provider on financial and social performance in an emerging economy. The study also…

Gender and CSR decisions: perspectives from Australian boards

Kathyayini Kathy Rao, Carol Tilt

Within the board diversity literature, the issue of gender diversity has been extensively studied, however, limited research has examined whether gender diversity at board level…

Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?

Javier Andrades, Domingo Martinez-Martinez, Manuel Larrán Jorge

This paper aims to examine how the level of corporate governance disclosures by Spanish universities is influenced by a set of variables.

South African accounting academics’ conceptualisations of the teaching-research nexus

Ilse Lubbe, Angus Duff

Accounting academics in South Africa (SA) have been criticised for their lack of focus on research, stating that their primary responsibility is the teaching of prospective…

Corporate governance and corporate social responsibility synergies: evidence from New Zealand

Rashid Zaman, Muhammad Nadeem, Mariela Carvajal

This paper aims to provide exploratory evidence on corporate governance (CG) and corporate social responsibility (CSR) interfaces. Although there remains a voluminous literature…

Leadership-in-teams, ready, willing and able: perspectives of international accounting students

Heinrich Oosthuizen, Paul De Lange, Trevor Wilmshurst, Nicola Beatson

The purpose of this study is to explore the reasons why international accounting students in higher education in Australia do not accept leadership roles in academic teams…