Meditari Accountancy Research: Volume 32 Issue 3

A closer look at integrated reporting quality: a systematic review and agenda of future research

Ika Permatasari, Bambang Tjahjadi

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions…

Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings

Gurmeet Singh Bhabra, Ashrafee Tanvir Hossain

The purpose of this paper is to investigate the relationship between CEOs' inside debt holdings (pension benefits and deferred compensation) and the operating leverage of the…

Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective

Arshad Hasan, Naeem Sheikh, Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion

Ewa Wanda Maruszewska, Małgorzata Niesiobędzka, Sabina Kołodziej

The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation…

Board structure, firm performance variability and national culture

Peng Huang, Yue Lu

The purpose of the study is to examine the relation between board structure and firm performance variability in an international setting. The authors further explore the effect of…

Analysing SDG disclosure and its impact on integrated thinking and reporting

Fabio Rizzato, Alberto Tonelli, Simona Fiandrino, Alain Devalle

The study aims to empirically investigate whether the disclosure of Sustainable Development Goals (SDGs) affects the level of integrated thinking and reporting (ITR) on a sample…

Towards concise reporting through integrated reporting: a bibliometric review

Abdallah A.S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi, Saleh F.A. Khatib

This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on…

Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach

Manoj Chatpibal, Wornchanok Chaiyasoonthorn, Singha Chaveesuk

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to…

Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands

Ikenna Elias Asogwa, Maria Estela Varua, Rina Datt, Peter Humphreys

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers…

Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals

Katherine L. Christ, Samanthi Dijkstra-Silva, Roger L. Burritt, Stefan Schaltegger

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management…

Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities

Justyna Fijałkowska, Dominika Hadro, Enrico Supino, Karol M. Klimczak

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and…

A review and analysis of impression management with photographs in sustainability reporting

Majid Kanbaty, Andreas Hellmann, Lawrence Ang, Liyu He

Although photographs in sustainability reports are useful in conveying complex messages, they may also be used to manipulate the presentation of disclosures to exploit the limited…

Determinants of supply chain finance adoption among SMEs: evidence from a developing economy

Edward Nartey

Little is known about the determinants of supply chain finance (SCF) adoption among small and medium-sized enterprises (SMEs) in developing countries. This study aims to address…

The disclosure of climate-related risks and opportunities in financial statements: the UK’s FTSE 100

Zahra Borghei, Martina Linnenluecke, Binh Bui

This paper aims to explore current trends in how companies disclose climate-related risks and opportunities in their financial statements. As part of the authors’ analysis, they…