Meditari Accountancy Research: Volume 31 Issue 5

Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports

Dinuja Perera, Parmod Chand, Rajni Mala

The International Accounting Standards Board (IASB) has justified the simplification of International Financial Reporting Standards (IFRS) for small- and medium-sized enterprises…

Regulatory intervention and audit quality: new evidence from audit firm suspension

Zhuoan Feng, Lina Zixuan Li, Hau Yan Wong, Jilnaught Wong

This paper aims to examine how auditors respond through audit fees and audit quality following disciplinary actions imposed by audit regulators in an emerging market setting.

Sustainability reporting quality and the financial sector: evidence from China

Shidi Dong, Lei Xu, Ron P. McIver

Based on institutional theory, this paper aims to examine whether, and if so which, institutional forces influence the quality of China’s listed financial institutions’ (FIs…

Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions

Kimberly Gleason, Brian Nagle, Yezen H. Kannan, Stephen Rau

This study aims to examine whether two periods of extreme market conditions – the governance crisis and Sarbanes-Oxley Act regulatory shock of 2002 and the 2007–2008 global…

Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?

Shaista Wasiuzzaman, Salihu Aramide Ibrahim, Farahiyah Kawi

The purpose of this study is to analyze the extent to which culture may affect the relationship between environmental, social and governance disclosure (ESGD) and firm performance…

Corporate social responsibility and future bankruptcy

Li (Lily) Zheng Brooks, Jean B. McGuire

This study aims to investigate the cross-sectional differences on the association between corporate social responsibility (CSR) and future bankruptcy along the dimensions of…

The corporate sustainability committee and its relation to corporate environmental performance

Zhongtian Li, Jing Jia, Larelle (Ellie) Chapple

This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related to environmental performance…

Does mandatory CSR expenditure regulation matter to promoters? Empirical evidence from India

Satish Kumar, Geeta Singh

This paper aims to examine the relation between promoter ownership (PO) and corporate social responsibility (CSR) expenditure in India, the first country to legally mandate the…

Audit rotation, information asymmetry and the role of political connections: international evidence

Abiot Tessema, Heba Abou-El-Sood

Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to deal with concerns about audit quality. Auditing financial reports involves communicating…

Regulatory influence on sustainability reporting: evidence from Murray–Darling Basin Authority in Australia

Md Moazzem Hossain, Tarek Rana, Shamsun Nahar, Md Jahidur Rahman, Aklema Choudhury Lema

The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major…

Excess cash holding and audit pricing: a further consideration of precautionary motives and other factors

Jayalakshmy Ramachandran, Yezen H. Kannan, Samuel Jebaraj Benjamin

This paper aims to investigate auditors’ pricing of excess cash holdings and the variation in their pricing decisions in light of the precautionary motives of cash holdings and…

Big-4 auditors and audit quality: a novel firm life-cycle approach

Sonali Jain, Sobhesh Kumar Agarwalla

Firm-specific factors such as size, profitability, growth, risk and complexity, in addition to agency-related issues determine both auditor selection and firm life-cycle stage…

A research framework to analyse visual persuasion of photographs in sustainability reports

Sabrina Chong, Mahmood Momin, Anil Narayan

This paper aims to propose a theoretically informed and analytically rigorous research framework that sustainability researchers could use or further develop to examine visually…

Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements

Emiliano Ruiz-Barbadillo, Jennifer Martinez-Ferrero

This paper aims to examine the communicative value of assurance reports by investigating whether the impact on information asymmetries is contingent on the length of the…

Does religiosity lead to sustainability reporting assurance? Evidence from European companies

Simone Terzani, Teresa Turzo

This paper aims to investigate whether religiosity and religious diversity affect the adoption of sustainability reporting assurance (SRA) by companies based in predominantly…