Meditari Accountancy Research: Volume 31 Issue 4

Insights on management commentary in financial reports: the views of users, preparers and auditors

Nives Botica Redmayne, Fawzi Laswad, Dimu Ehalaiye, Warwick Stent

New Zealand (NZ) has no reporting standard or guidance for management commentary (MC) that accompanies financial reports. This is unusual, considering MC is provided by many…

Audit quality and digitalization: some insights from theItalian context

Ennio Lugli, Federico Bertacchini

The differences between Big audit firms (BigN) and non BigN (nBigN) have been discussed at the international level from various points of view, focusing in particular on issues…

Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk

Amir Gholami, John Sands, Syed Shams

This study aims to investigate not only the association between corporate environmental, social and governance (ESG) performance and the cost of capital (COC) but also its impact…

Professional financial statement users’ perceived value of carbon accounting disclosures and decision context

Paul Coram, Brad Potter, Naomi Soderstrom

This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the…

Counting nature: some implications of quantifying environmental issues in corporate reports

Leanne J. Morrison, Trevor Wilmshurst, Sonia Shimeld

This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the…

Financially material sustainability reporting and firm performance in New Zealand

Mariela Carvajal, Muhammad Nadeem

This paper aims to examine the relationship between sustainability reporting and firm performance in New Zealand, encompassing the materiality concept of sustainability reporting…

Busy boards and accounting conservatism – an Australian perspective

Quyen Le, Alireza Vafaei, Kamran Ahmed, Shawgat Kutubi

This paper aims to examine the association between busy directors on corporate boards and accounting conservatism.

Mobilising management control systems to support sustainability strategy in SMEs: the case of a waste disposal firm

Caterina Cavicchi, Chiara Oppi, Emidia Vagnoni

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This…

Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide

Mahlaximi Adhikari Parajuli, Mehul Chhatbar, Abeer Hassan

This study aims to measure the relationship between corporate governance and non-financial reporting (NFR) in higher education institutions (HEIs). Board effectiveness, student…

The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa

Kwadjo Appiagyei, Hadrian Geri Djajadikerta, Saiyidi Mat Roni

This study aims to examine the relationship and effect of integrated reporting (IR) quality on sustainability performance and explore the relationships and effects of corporate…

Determinants of merger and acquisition in the banking sector: an empirical study

Musa Darayseh, Nizar Mohammad Alsharari

This study aims to determine the factors affecting the merger and acquisition (M&A) process in the United Arab Emirates (UAE) banking sector. It distinguishes between internal and…

In the short-term, it is never the wrong time to certify: the mitigating impact of certification on firm valuation

Josette Edwards Pelzer, Robert Stephen Hogan

This study aims to examine the timing of the disclosure of a firm’s environmental certification. In general, certifications comply with signaling and legitimacy theories and serve…