Meditari Accountancy Research: Volume 32 Issue 7

Integrating sustainability in management control systems: an exploratory study on Italian banks

Paola Ferretti, Cristina Gonnella, Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Daria Arkhipova, Marco Montemari, Chiara Mio, Stefano Marasca

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The…

Risk attitudes of tax practitioners and firm influence

Ruth Lynch, Orla McCullagh

The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

Effects of the 2014 European reform on audit activity, the audit outcome and the audit market: the auditors’ view

David Castillo-Merino, Josep Garcia-Blandon, Gonzalo Rodríguez-Pérez

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary

Piotr Staszkiewicz, Jarosław Horobiowski, Anna Szelągowska, Agnieszka Maryla Strzelecka

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Safeguarding our roots: natural resources accounting and reporting in the public sector

Caroline Aggestam Pontoppidan, Marco Bisogno, Josette Caruana, Giovanna Dabbicco

This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure…

The role of auditing in corporate governance practice in emerging economies: insights from South African state-owned enterprises (SOEs)

Adeyemi Adebayo, Barry Ackers

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have…

The effects of integrated reporting quality: a meta-analytic review

Giulia Zennaro, Giulio Corazza, Filippo Zanin

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts…

Sustainability reporting and assurance practices contribution to SDG disclosure: evidence from communication on progress (CoP)

Giovanni Zampone, Michele Guidi

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically…