Meditari Accountancy Research: Volume 29 Issue 7

Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?

Joanna Krasodomska, Ewelina Zarzycka

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest…

Auditors’ perceptions of integrated reporting assurance: insights from Italy

Barbara Borgato, Pier Luigi Marchini

The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and…

Five shades of women: evidence from Italian listed firms

Franco Ernesto Rubino, Paolo Tenuta, Domenico Rocco Cambrea

This paper aims to examine empirically the impact of gender diversity on corporate performance by both comparing different positions occupied by female directors on the boards and…

Dialogic accounting through popular reporting and digital platforms

Giuseppe Grossi, Paolo Pietro Biancone, Silvana Secinaro, Valerio Brescia

The purpose of this study is to explore the usefulness of popular reporting (PR) in an Italian city as a dialogic accounting tool for promoting citizens’ engagement with digital…

Exploring past, present and future trends in public sector auditing research: a literature review

Giorgia Mattei, Giuseppe Grossi, James Guthrie A.M.

Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research.

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries

Charles H. Cho, Joanna Krasodomska, Paulette Ratliff-Miller, Justyna Godawska

This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of…