Table of contents
Environmental disclosure and its relation to waste performance
Samuel Jebaraj Benjamin, Pallab Kumar Biswas, Nirosha Hewa Wellalage, Yimei ManThis paper aims to examine the association between environmental disclosure and waste performance.
The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies: substantive or symbolic legitimation?
Sumit Lodhia, Amanpreet Kaur, Sanjaya Chinthana KuruppuThis study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United…
Social auditing in the supply chain: business legitimisation strategy rather than a change agent
Mia Mahmudur Rahim, Sanjaya Chinthana Kuruppu, Md Tarikul IslamThis paper aims to examine the role of social auditing in legitimising the relationship between the buyer and supplier firms rather than strengthening corporate accountability in…
Political connections, media coverage and firm performance: evidence from an emerging market
Mostafa Kamal Hassan, Fathia Elleuch Lahyani, Adel ElgharbawyThe purpose of this study is to investigate the effect of politically connected directors (PCDs), media coverage and their interaction on firm performance in an emerging market…
Material sustainability information and reporting standards. Exploring the differences between GRI and SASB
Simone Pizzi, Salvatore Principale, Elbano de NuccioThis paper aims to contribute to the emerging debate on materiality with novel and original insights about the managerial and theoretical implications related to the adoption of…
Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research
Saddam A. Hazaea, Jinyu Zhu, Saleh F.A. Khatib, Ahmed A. ElamerAlthough many firms are investing considerable resources in building and designing strong and effective internal auditing (IA) to improve corporate governance and internal control…
Female superiority in accruals quality: some evidence from the Scandinavian region
Yosra Mnif, Imen CherifThe purpose of this paper is twofold. First, this study examines the relationship between the presence of a female (rather than a male) audit partner and the client firm’s…
Decision-making and resilience in agriculture: improving awareness of the role of accounting
Joanne Louise Tingey-Holyoak, Sarah Ann Wheeler, Constantin SeidlAustralian agriculture is facing increasingly uncertain weather patterns which is impacting financial performance, exacerbated by worsening terms of trade and a decline in…
Non-financial reporting in hybrid organizations – a systematic literature review
Husanboy AhunovThis paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and…
The paranoid style in the sociology of financial reporting principles
Brian A. RutherfordThis paper aims to analyse the character and strength of the claims made in an emerging literature offering a sociology of financial reporting principles.
Reflecting on intellectual capital measurement and management in European universities
Giustina Secundo, Rosa Lombardi, Johannes Dumay, James Guthrie A.M.This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These…
Does corporate governance improve integrated reporting quality? A meta-analytical investigation
Voicu D. Dragomir, Mădălina DumitruThe relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and…
Wave after wave: unboxing 40 years of auditing ethics research
Zeena Mardawi, Elies Seguí-Mas, Guillermina Tormo-CarbóTo the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the…
The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa
Mohamed Moshreh Ali AhmedThe first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management…
Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship
Afdal MadeinJapan applies a quasi-mandatory approach to corporate environmental reporting by defining the desired norm through formal law and guidelines and pushing large companies to be role…
ISSN:
2049-372XRenamed from:
Meditari Accountancy ResearchOnline date, start – end:
2012Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Charl de Villiers
- Warren Maroun