Meditari Accountancy Research: Volume 30 Issue 6

Does sustainability reporting promote university ranking? Australian and New Zealand evidence

Yuan George Shan, Junru Zhang, Manzurul Alam, Phil Hancock

This study aims to investigate the relationship between university rankings and sustainability reporting among Australia and New Zealand universities. Even though sustainability…

The impact of the EU Directive on non-financial information: Novel features of the Italian case

Rosa Lombardi, Antonietta Cosentino, Alessandro Sura, Michele Galeotti

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information…

An insight into the associations between environmental activity management, environmental management systems and performance

Kevin Baird, Sophia Xia Su, Amy Tung

This study uses the survey method to examine the associations between the three levels of environmental activity management (EAM) (environmental activity analysis, environmental…

CSR assurance practice and financial distress likelihood: evidence from India

Kofi Mintah Oware, Kingsley Appiah

The purpose of this study is to examine the effect of corporate social responsibility assurance practice (CSRAP) on the financial distress likelihood of listed firms in India. It…

Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions

Alessandra Allini, Rosanna Spanò, Ning Du, Joshua Ronen

The current paper aims to understand whether fair value accounting (FVA) affects analysts’ loan approval decisions and default risk judgments.

From little seeds to a big tree: a far-reaching assessment of the integrated reporting stream

Ana Isabel Lopes, Daniela Penela

The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes…

Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors

Huu Cuong Nguyen, Phan Minh Hoa Nguyen, Bich Hiep Tran, Thi Thien Nga Nguyen, Le Thanh Thuy Hoang, Thi Thu Hien Do

This paper aims to examine the levels of integrated reporting disclosure alignment in annual reports by listed firms in Vietnam and the factors influencing these disclosure levels.

Audit committee oversight of external audit: an examination of structural power and behavioural tactics

Noor Adwa Sulaiman, Fatimah Mat Yasin

This study aims to examine the structural power wielded by the audit committee (AC) and the various bases of its power, whilst also exploring the behavioural tactics used by the…

International evidence of changing assurance practices for carbon emissions disclosures

Rina Datt, Pranil Prasad, Connie Vitale, Krishan Prasad

The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance, there are…

Sustainability reporting in justice systems: a comparative research in two European countries

Floriana Fusco, Renato Civitillo, Paolo Ricci, Sylwia Morawska, Katarzyna Pustułka, Przemysław Banasik

That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential…

Shareholder use of CSR reports: an accountability perspective

Veronica Smith, James Lau, John Dumay

This paper aims to investigate the extent of shareholder engagement and satisfaction with corporate social responsibility (CSR) reports of a Chinese-owned company compared to an…

Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens

Cristina Alexandrina Stefanescu

This study aims to explore the connection between sustainability and non-financial reporting (NFR) settled by the Directive 2014/95/EU, aiming to shed light on how institutional…

Corporate governance and corporate social responsibility: mapping the most critical drivers in the board academic literature

Aladdin Dwekat, Elies Seguí-Mas, Mohammad A. A. Zaid, Guillermina Tormo-Carbó

This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate…

Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior

Mehdi Sarikhani, Fahime Ebrahimi

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended…

Qualitative research interviews using online video technology – challenges and opportunities

Charl de Villiers, Muhammad Bilal Farooq, Matteo Molinari

This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed…

“Taming the black elephant”: assessing and managing the impacts of COVID-19 on public universities in Australia

Garry D. Carnegie, Ann Martin-Sardesai, Lisa Marini, James Guthrie AM

The Australian higher education sector faces severe risks from the consequences of COVID-19. This paper aims to explore these risks, their immediate impacts and the likely future…