Meditari Accountancy Research: Volume 32 Issue 2

Professional skills required by accountants for applying international financial reporting standards: implications from Indonesia

Agus Fredy Maradona, Parmod Chand, Sumit Lodhia

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting…

Remuneration committees, CEO compensation, skills and retention

Arifur Khan, Sutharson Kanapathippillai, Steven Dellaportas

The purpose of this study is threefold: to examine the impact of a remuneration committee (RC) on the level of chief executive officer (CEO) remuneration; whether firms with a RC…

Sustainability, market performance and FinTech firms

Osama F. Atayah, Khakan Najaf, Md Hakim Ali, Hazem Marashdeh

The purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for…

A new broom sweeps clean? Evidence from CEO tenure and global reporting initiative adoption in China

Muhammad Jameel Hussain, Dongfang Nie, Gaoliang Tian, Adnan Ashraf

This paper aims to explore the relation between chief executive officer (CEO) tenure and the propensity to adopt the global reporting initiative (GRI) for corporate social…

Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions

Pei-Chi Kelly Hsiao, Mary Low, Tom Scott

This paper aims to examine the extent to which performance indicators (PIs) reported by New Zealand (NZ) higher education institutions (HEIs) correspond with accounting standards…

New challenges for public value and accountability in the age of big data: a bibliometric analysis

Pietro Pavone, Paolo Ricci, Massimiliano Calogero

This paper aims to investigate the literacy corpus regarding the potential of big data to improve public decision-making processes and direct these processes toward the creation…

Family control and corporate anti corruption disclosures: the moderating effect of female directors

Jihad Al-Okaily

This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter…

Higher education system and doctoral programmes: a renewed multi-criteria evaluation model of European Accounting Doctoral Programmes

Rosa Vinciguerra, Francesca Cappellieri, Michele Pizzo, Rosa Lombardi

This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes…

The quality of energy efficiency disclosures: an exploratory study of Australian cities

Parvez Mia, James Hazelton, James Guthrie Am

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source…

Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee

Zeena Mardawi, Aladdin Dwekat, Rasmi Meqbel, Pedro Carmona Ibáñez

Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility…

Family firms, client importance, and auditor reporting behavior: evidence from China

Md Jahidur Rahman, Hongtao Zhu, Xinyi Jiang

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

Mapping the state of expanded audit reporting: a bibliometric view

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji, Zabihollah Rezaee

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…

Two minds and double entries: an application of cognitive psychology to corporate reporting

Avani Sebastian

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The…

Industry specialization and tax avoidance in the Australian banking industry

Yosra Mnif, Marwa Tahri

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.