Meditari Accountancy Research: Volume 30 Issue 5

Political connection, family ownership and corporate risk disclosure: empirical evidence from Jordan

Malek Hamed Alshirah, Ahmad Farhan Alshira’h, Abdalwali Lutfi

This study aims to empirically examine whether the political connection is related to risk disclosure practices. The study also seeks to contribute to the existent risk disclosure…

International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective

Nisansala Wijekoon, Grant Samkin, Umesh Sharma

This paper aims to extend the literature by examining the need for International Financial Reporting Standards (IFRS) for Sri Lankan small and medium entities (SMEs) and…

Social contagion and the institutionalisation of GRI-based sustainability reporting practices

Ameeta Jain, Muhammad Azizul Islam, Monica Keneley, Monika Kansal

This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector.

Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour

Tuan Mastiniwati Tuan Mansor, Akmalia M. Ariff, Hafiza Aishah Hashim, Abdul Hafaz Ngah

This study aims to investigate external auditors’ whistleblowing intentions by applying the moderated multicomponent of the theory of planned behaviour (TPB), incorporating…

Does deal size moderate the effects of board faultlines? Evidence from acquisitions

Daniel Tidbury, Steven F. Cahan, Li Chen

Board faultlines, which reflect intrinsic divisions of board members into relatively homogeneous subgroups, are associated with poor firm performance. This paper aims to extend…

Climate change disclosure ratings: the ideological play

Binh Bui, Mohamed Chelli, Muhammad Nurul Houqe

The purpose of this paper is to investigate the impact of climate change rating organisations on rated firms, to understand whether disclosure ratings can facilitate enhanced…