Meditari Accountancy Research: Volume 29 Issue 6

The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge

Ann Martin-Sardesai, James Guthrie AM, Lee Parker

As accounting academics, the authors know that performance measurement is well-trodden ground in the literature. Yet rarely have they turned their gaze inwards to examine the…

Financial statement comparability and corporate investment efficiency

Ahmed Alhadi, Ahsan Habib, Grantley Taylor, Mostafa Hasan, Khamis Al-Yahyaee

The purpose of this paper is to examine the relation between financial statement comparability and corporate investment efficiency of a large sample of US firms.

Institutional environment and environmental, social and governance accounting among banks in West Africa

Haruna Maama

This study investigated the influence of institutional environment on the environmental, social and governance (ESG) accounting practices of banks in West Africa. The purpose of…

Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process

Andrea Tomo, Davide de Gennaro

In a period of profound crisis for professions, this paper aims to develop knowledge about the role of proactive personality in the relationship between accountants’ occupational…

Seven principles to ensure future-ready accounting graduates – a model for future research and practice

Rouxelle De Villiers

The business environment is changing and education at university business schools does not appear to keep pace. This paper aims to identify principles to guide educators in…

Tax risks control and sustainable development: evidence from China

Wanyi Chen

Tax risks are common in China but often ignored by enterprises. Determining how to measure tax risks and effectively identify and control influencing factors is the key to the…

Student experiences studying accounting in English as an additional language

Sonnette Smith, Adelia Carstens, Lesley Stainbank

This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these…

The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis

Stewart Li, Richard Fisher, Michael Falta

Auditors are required to perform analytical procedures during the planning and concluding phases of the audit. Such procedures typically use data aggregated at a high level. The…

Profiling interdisciplinary accounting research: an analysis of publication descriptors in three leading journals

Lina Xu, Steven Dellaportas, Zhiqiang Yang, Sophia Ji

The aim of this study is to profile interdisciplinary accounting research and the facilitating role played by researchers by probing the characteristics of published articles in…

Loan loss provision models in Brazilian banks

Fernando Galdi, André De Moura, Robson França

This paper investigates which loan loss provision (LLP) model [International Accounting Standards39 (IAS39) based on incurred losses and Brazilian Central Bank Generally Accepted…