Meditari Accountancy Research: Volume 31 Issue 3

Tax literacy: what does it mean?

Bernadene De Clercq

This paper aims to identify the competency domains to be included in a conceptual framework for tax literacy.

Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms: the role of environmental certification, lucratively and corporate governance

Albertina Paula Monteiro, Cláudia Pereira, Francisco Manuel Barbosa

This study aims to construct two environmental disclosure indices (EDI), one obtained from the mandatory reporting (annual report) and the other from the voluntary reporting…

Management obfuscation through mandatory financial risk disclosure: evidence from European-listed banks

Luca Ferri, Alessandra Allini, Marco Maffei, Rosanna Spanò

This study aims to investigate the readability of financial risk disclosure divulged by listed banks of the first five European countries according to gross domestic product.

Through the rhetoric art: CEO incentives in sustainability sensitive industries

Yosra Mnif, Jihene Kchaou

This paper aims to explore the relationship between the readability of sustainability reports and chief executive officer (CEO) attributes, comprising monetary, non-monetary…

Private firm performance: do women directors matter?

Mahnoor Sattar, Pallab Kumar Biswas, Helen Roberts

This paper aims to examine the relationship between board gender diversity and private firm performance.

Disclaimer language in US banks’ audit committee reports: determinants and consequences

Christine Naaman, Karen Naaman, Najib Sahyoun

This paper aims to investigate the determinants and consequences of using disclaimer language in the banks’ audit committee (AC) reports. This study aims to analyze the factors…

Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment

Suhaiza Ismail

The objective of this study is to examine the perceived usefulness of accrual accounting-based financial information for accountability and for supporting decision-making in…

Analyst forecast quality and corporate social responsibility: the mediation effect of corporate governance

Yuan George Shan, Joey Wenling Yang, Junru Zhang, Millicent Chang

This study aims to examine the mediating role played by corporate governance (CG) in the relationship between corporate social responsibility (CSR) and analyst forecast quality.

Corporate governance and firm risk-taking: the moderating role of board gender diversity

Hussain Muhammad, Stefania Migliori, Sana Mohsni

This study aims to explore the moderating role of board gender diversity (BGD) in the relationship between corporate governance mechanisms (i.e. board size, board independence…

Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective

Huifa Chen, Yuan George Shan, Qingliang Tang, Junru Zhang

This study aims to investigate why companies use the internal price of carbon (IPC) for carbon management.

Use of in-house internal audit functions in New Zealand

Nishaal Prasad, David Hay, Li Chen

The purpose of this study is to examine which factors explain the use of an in-house internal audit function (IAF) in a voluntary setting.

Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia

Zhongtian Li, Jing Jia, Larelle J. Chapple

This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with corporate sustainability performance in Australia…