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In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.

This research aims to investigate the role of consumer resistance (CR), display advertising context, appeal and type of exposure for the successful launch of a brand into a new market.

To accomplish this goal, two experiments manipulated the digital context of advertising (congruent vs. incongruent), the advertising appeal (emotional vs. informative) and the type of exposure (incidental vs. forced) using an energy drink brand. In Study 1, data were collected from 80 participants using eye-tracking and an online questionnaire. In Study 2, a total of 138 participants visited a website with the targeted display ad and responded to an online questionnaire.

Overall, the results of two studies show that the relationship between CR and display advertising effectiveness is moderated by the advertising context and advertising appeal in incidental exposure, whereas only the advertising context moderates this relationship in forced exposure when launching a brand into a new market. Moreover, the study illustrates the importance of collecting subjective and objective data in advancing the knowledge and understanding of interactive marketing communications such as display advertising.

The study is a novel attempt within the well-established realm of interactive marketing and, specifically, of digital advertising to examine the persuasive effects of display ad features such as the context, appeal and exposure on display ad effectiveness, considering consumers' predispositions such as resistance to change.

The purpose of this study is to assess the presence of deceptive advertising practices in wine retailers’ e-mails and, if identified, to analyze the extent and content of these deceptive advertisements.

The study follows an observational research design to examine the accuracy of two claims that were made in 258 marketing e-mails from two major wine retailers in New Jersey, USA: (1) that all wines have 90+ scores; and (2) that these wines are offered at a deeply discounted price.

The study found that only 3.9% of cases accurately supported both major claims made: the wines having 90+ scores and being offered at a discounted price. Both claims were inaccurate in 64.7% of cases. Nearly half (49.3%) of the advertised wines had concealed critic’s scores below 90 points. Recipients were told they could save 37.2% by purchasing from the advertising retailer, but they could have actually saved 12.7% more by buying the wines elsewhere.

The study’s limitations include the small sample size. Variations between different wine retailers and their advertising practices require further investigation.

Advertised discounts and scores may be inaccurate or incomplete, causing consumer confusion and disappointment, erosion of wine advertisements’ as well as wine retailers’ and wine experts’ credibility.

Deceptive advertising can erode consumer trust and lead to unfair practices. Consumers may make purchasing decisions based on misleading information. Deceptive practices create an uneven playing field, giving businesses that engage in them an unfair advantage, hindering market transparency and ethical businesses. Policymakers should develop regulations to protect consumers and ensure fair competition.

An investigation of deceptive advertising practices in the wine industry has not been done before. This exploratory study contributes to consumer awareness and highlights the importance of truthful and transparent marketing practices.

Taking advantage of a unique measure of corporate culture obtained from advanced machine learning algorithms, this study aims to explore how corporate culture strength is influenced by board independence, which is one of the most crucial aspects of the board of directors. Because of their independence from the corporation, outside independent directors are more likely to be unbiased. As a result, board independence is commonly used as a proxy for board quality.

In addition to the standard regression analysis, the authors execute a variety of additional tests, i.e. propensity score matching, an instrumental variable analysis, Lewbel’s (2012) heteroscedastic identification and Oster’s (2019) testing for coefficient stability.

The results show that stronger board independence, measured by a higher proportion of independent directors, is significantly associated with corporate culture. In particular, a rise in board independence by one standard deviation results in an improvement in corporate culture by 32.8%.

Conducting empirical research on corporate culture is incredibly difficult due to the inherent difficulties in recognizing and assessing corporate culture, resulting in a lack of empirical research on corporate culture in the literature. The authors fill this important void in the literature. Exploiting a novel measure of corporate culture based on textual analysis, to the best of the authors’ knowledge, this study is the first to link corporate culture to corporate governance with a specific focus on board independence.

The scarcity of women in advertising creative departments has been reported globally, particularly in creative managerial roles. This study goes a step beyond this evidence since this paper aims to test whether having at least one token woman in creative managerial positions (token+) may be associated with a larger presence of females in low-level creative jobs compared to creative departments led only by male creative managers.

A content analysis of the credit forms of 839 Spanish campaigns released in 2019 was conducted to determine the gender composition of 116 creative departments with more than three professionals.

Generalized Poisson Regressions indicated that when at least a token woman is present in a creative management role within agency networks, the number of females in low-level positions doubles with respect to creative departments led only by male managers. This relation was not found for independent agencies, though. The results are discussed under the lens of critical mass theory, attraction paradigm and homophily theory.

To the best of the authors’ knowledge, it is the first time in the literature that the relation among the number of token+ advertising female creative managers and the amount of females in lower-level creative positions is tested. This research is also original because the sample is from a non-Anglo-Saxon country. Moreover, the use of the Generalized Poisson Regressions technique is another novelty of this paper.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

This research aims to examine and understand the rationales and modalities behind the use of disclosure before, during and after a corporate governance scandal involving CPA Australia (CPAA).

Data beyond CPAA's annual reports were collected, such as news articles, media releases, an independent review panel (IRP) report, and the Chief Operating Officer's letter to members. These disclosures were manually coded and analysed through the word counts and word trees in NVivo. This study also relied on Norbert Elias' conceptual tool of power games among networks of actors – figurations – to model the scandal as a power game between the old Board, the press, concerned members, the IRP and the new Board. This study analysed the data to reveal a collective and in fieri power balance that changed with the phases of the scandal.

A mix of voluntary, involuntary, requested and absent disclosures was important in triggering, managing and ending the CPAA scandal. Moreover, communication and disclosure fulfilled a constitutive role since both: mobilised actors, enabled coordination among actors, contributed to pursuing shared goals and influenced power balances. Such a constitutive role was at the heart of the ability of coalitions of figurations to challenge and restore the powerful status quo.

This research introduces to accounting studies the collective and in fieri dimensions of power from figurational theory. Moreover, the research sheds new light on using voluntary, involuntary, requested and absent disclosures before, during and after a corporate crisis.

This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance.

The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings.

Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties.

The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board.

The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.

The purpose of this study is to examine whether consumers are able to critically evaluate promotional content presented by a podcast host with whom they have a parasocial relationship, and how this interaction impacts the listeners’ behavioral intentions toward the advertised brand.

Using a blended theoretical foundation of Persuasion Knowledge Model and Parasocial Interaction theory, this between subjects’ experimental study examined the effects of a traditional advertisement versus a host-read promotional message for the same brand in a highly rated podcast among listeners who reported varying levels of a parasocial relationship (PSR) with the host.

Results from a moderated mediation analysis suggest that a PSR with the podcast host decreased evaluative persuasion knowledge about the promotional message presented, which indirectly enhanced respondents’ intention to seek more information about the promoted brand.

This study extends the limited research examining the effects of promotional messaging delivered by podcast hosts with whom audiences have a PSR, and how this interaction impacts the listeners’ behavioral intentions. Theoretical contributions and practical implications for podcast marketers are also discussed.

Though there is consensus that mindfulness induces mindful consumption (MC), empirical testing is needed to uncover the mechanism underlying temperance behaviour in the MC model proposed by Sheth et al. (2011). The role of mindful advertising in influencing MC needs deeper investigation. The purpose of this research paper is to bridge the gap.

The relationship between mindfulness and temperance in consumption was investigated using an online simulation. Mindful advertising by Patagonia, with a message to buy less yet demand organic, fair-trade and recycled products, was introduced as a moderator in experimental group one. The second group was exposed to an aspirational advertisement of Tommy Hilfiger, symbolic of consumption-driving communication.

Not buying any brands was the uppermost preference by the participants followed by Patagonia, which used a mindful advertisement. Tommy Hilfiger was a distant third despite using an aspirational advertisement. A predictive relationship between mindfulness and temperance in consumption remained elusive.

Consumer purchase decisions favouring mindfully advertised Patagonia make a strong business case for nurturing a mindful mindset and promoting mindful behaviour. The customer-centric sustainability strategy of caring for the people and the planet beforehand should take precedence over corporate social responsibility which is usually an afterthought.

Measuring mindfulness and MC, two constructs combined in one experimental design, using a simulation built around real-life marketing communication distinguishes this research paper.