Meditari Accountancy Research

2012 - 2026

Current editor(s): Prof Charl de Villiers and Warren Maroun

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2026, month October, vol 34

Navigating the academic debate on materiality in sustainability reporting: framing and future research directions pp. 635-667

Mariella Colantoni, Alessandro Lai and Riccardo Stacchezzini

Assessing climate action plans and emission reduction challenges: evidence from Tasmanian local governments on the path to net zero pp. 668-694

Saidu Musa, Mansi Mansi, Rakesh Pandey and Joseph Crawford

2026, month September, vol 34

Integrated thinking and organisational integration: a systems theory perspective pp. 579-599

Elda du Toit

ESG news-based public sentiment, media attention and stock price crash risk pp. 600-634

Kesara Hewage, Subhash Abhayawansa and Mardy Chiah

2026, month June, vol 34

From compliance to cultural continuity: Māori non-profit resilience as an exemplar for global reporting pp. 295-325

Ellie Norris and Iki Mafi Uele

Numbers that count: public accountability during crises pp. 326-353

Sandra Van Der Laan, Lee Moerman and Dianne McGrath

2026, month May, vol 34

What is in a word? The information value of key audit matters pp. 264-294

Lise Muriel Botha, Phillip de Jager, Francois Toerien and Ezelda Swanepoel

The impact of foreign ownership and audit quality on aggressive tax avoidance pp. 605-635

Muhammad Syukur, Marziana Madah Marzuki, Maheran Zakaria, Dianwicaksih Arieftiara, Shinta Widyastuti and Masripah Masripah

2026, month April, vol 34

Political donations and corporate outcomes pp. 231-263

Ali Aloraini, Effiezal Aswadi Abdul Wahab and Imran Haider

Between green gains and growing pains: a systematic review of ESG initiatives and firm outcomes pp. 526-556

Thanyawee Pratoomsuwan, Hun Tong Tan and Walanchalee Wattanacharoensil

Perceived accountability, environmental consciousness and socially responsible investing decisions: evidence from Pakistan pp. 557-581

Ahmad Usman Shahid, Hafiza Sobia Tufail, Tonmoy Choudhury and Rizwan Qaiser Danish

Beyond deterrence: trust, tax morale and tax compliance dynamics in Ethiopia pp. 585-604

Mohammed Adem and Wondwossen Jerene

Global board diversity and debt cost pp. 636-661

Carolina Bona-Sánchez, Gema del C. Fleitas-Castillo, Jerónimo Pérez-Alemán and Domingo Javier Santana-Martín

Operationalising an ethics of care in a tax clinic: student reflections on client vulnerability pp. 662-680

Stephanie Perkiss, Bonnie Amelia Dean and Erin Jade Twyford

2026, month March, vol 34

Local government and political turbulences: evidence from municipality commissionership in Italy pp. 137-160

Camilla Falivena, Alessandro Giosi, Sandro Brunelli and Silvia Testarmata

Accounting for the circular economy through interdisciplinary lenses – a systematic review and research agenda pp. 161-197

Upekha Atupola, Sanjaya Kuruppu, Wei Qian and Sumin Kim

Board committees’ gender diversity: an investigative look at the engine rooms of decision-making pp. 198-230

Chung-Chieh Li, Lyn Daff, John Sands and Adam Arian

Enhancing competitive advantage in servitized manufacturing companies through management accounting information: evidence from the United Arab Emirates and Indonesia pp. 472-498

Unggul Purwohedi, Muhammad Kaleem Zahir-ul-Hassan, Maqsood Memon and Andri Setyato Nugroho

Circular accounting practices for the Spanish waste sector: an approach from the stakeholders’ theoretical framework in a circular economy pp. 499-525

Sabina Scarpellini, Víctor Kuba-Khoury and Alfonso Aranda-Usón

2026, month February, vol 34

The interplay of silence, trust, and formal control in challenging financial accounting outsourcing pp. 1-21

Arja Flinkman, Henri Teittinen and Benita Gullkvist

The placement of financial statements pp. 22-52

Wessel M. Badenhorst and Rieka von Well

How close is AI to replacing accounting consultants? Insights from a comparative study of multiple AI models and exit-level accounting students pp. 53-78

Wayne van Zijl, Kayleigh Burnham and Dusan Ecim

The role of attitudes towards responsibility in applying artificial intelligence to auditor risk assessment processes pp. 79-96

Piotr Staszkiewicz, Anna Szelągowska and Agnieszka Maryla Strzelecka

Firm-level political risk and ESG controversies: international evidence pp. 97-136

Duminda Karunarathne, Hoa Luong and Duminda Kuruppuarachchi

Corporate social responsibility and debt maturity structure: evidence from a quasi-natural experiment pp. 362-390

Niharika Kasaudhan and Ranjan DasGupta

Audit partner tenure and audit quality: the moderating role of board political connections and CEO power pp. 391-418

Eman Mohamed Abdelmaged, Ahmed Kamal Metawee, Samah Tarek Hafez, Ahmed A. Elamer and Mosa Abdelgelil Amin

Determinants of sustainability information assurance and assurance providers in Latin America: does the board of directors count? pp. 446-471

Yuli Marcela Suárez-Rico, Mauricio Gómez-Villegas and Luis Fernando Valenzuela-Jiménez

2026, month January, vol 34

Integrated reporting, financial reporting quality and debt maturity: evidence from Thailand pp. 280-304

Neungruthai Petcharat, Pathompong Kookkaew, Pitan Sanpakdee and Joseph M. Mula

The metropolis and ecosystem accounting: their origins, relationships and an emancipatory framework of ledgers and accounts pp. 305-327

Ruopiao Zhang and Carlos Noronha

Climate-related financial disclosures: a meta-theoretical synthesis for accounting research and practice pp. 328-361

Mona Mashhadi Rajabi, Yun Shen, Martina Linnenluecke, Baljit Sidhu, Ha Nguyen and Tom Smith

2026, month November

Beyond technical rationality: habitus disruption and sustainable development goals in management accounting education pp. 1-40

Alia Alshamari, Seedwell T.M. Sithole and Umesh Sharma

2026, month October

Accounting for nature – biodiversity reporting and accountability in public sector pp. 1-31

Nives Botica Redmayne, Fawad Ahmad and Dimu Ehalaiye

The enabling role of the INTOSAI development initiative to audit SDGs for public value in the Western Balkans pp. 1-25

Giuseppe Grossi and Veronika Vakulenko

Decisions under complexity: accounting for circular economy in M&A deals pp. 1-26

Flavio Spagnuolo, Fiorenza Meucci, Rosanna Spanò and Adele Caldarelli

Information use by regional politicians: functions, timing and role-related differences pp. 1-20

Sonia Cocco, Alessandro Spano and Benedetta Bellò

2026, month September

From critique to praxis: reflections on the role of the critical accounting research community within UK academia pp. 1-25

Olga Cam and Karen McBride

2025, month December, vol 34

The effect of earnings guidance disclosure on investor reactions to corporate misconduct and CEO succession pp. 196-218

Jun Wang

Ethical code of conduct among accountants: the impact of moral intensity pp. 248-279

Collins Sankay Oboh, Imoleayo Foyeke Obigbemi, Ini Etete Udofia, Damilola Gabriel Fagboro and Okwy Peter Okpala

2025, month November, vol 34

Factors influencing spending on political governance: evidence from Italian municipalities pp. 115-145

Daniela Preite, Fabio De Matteis, Silvia Blasi and Fabrizio Striani

Insider pledging, board characteristics and firm performance: evidence from Taiwan pp. 146-165

Chien-Hui Chuang, Yan Lin and Zih-Teng Lin

Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study pp. 166-195

Christoph Wehrhahn

Breaking barriers: the role of female executives in mitigating ESG controversies pp. 219-247

Yasser Eliwa and Tariq Elrazaz

2025, month August, vol 34

Unlocking financial clarity: how tournament incentives influence the readability of financial reporting pp. 1-35

Hoa Luong, Ammad Ahmed and Muhammad Nadeem

Board networks and tax avoidance in Indonesian manufacturing firms: does transaction (tax) risk matter? pp. 36-60

Annisa Hayatun Nazmi Burhan, Mohamed Hisham Hanifa and Anna Che Azmi

Board co-option and audit fees pp. 61-89

Ammar Ali Gull, Javad Oradi, Ammad Ahmed and Muhammad Nadeem

Double materiality and sustainability reporting: a qualitative study in a developing country pp. 90-114

Iwan Suhardjo, Chris Akroyd, Astrid Rudyanto and Meiliana Suparman

2025, month April, vol 34

The role of green technology innovation and digital capability in sustainable management and performance: empirical evidence pp. 421-445

Thúy Hồng Thị Trần, Malik Abu Afifa, Ngan Kim Tran and Dung My Thi Dang

2025, month November, vol 33

Cash dividend and key audit matters (KAMs) disclosures: evidence from Australia pp. 593-631

Md. Mustafizur Rahaman and Md. Rezaul Karim

2025, month October, vol 33

Interventions and representations to achieve the sustainable development goals: insights from India pp. 568-592

Melina Manochin and Carolyn Cordery

Measuring the relationship between reporting on biodiversity actions and its determinants to achieve SDGs: insights from UK higher education institutions (HEIs) pp. 1329-1367

Abeer Hassan, Mahalaxmi Adhikari Parajulim, Lee Roberts and Sehrish Atif

2025, month September, vol 33

Dynamic capabilities and legitimacy in professional associations: impact on member competitiveness in the auditing field pp. 492-512

María A. Agustí-Pérez, Manuel Orta Perez and Laura Oliva

A research framework on the judgement and decision-making of investors using sustainability reports pp. 513-535

Denice Pretorius, Elmar Retief Venter and Timothy J. Rupert

Mandatory sustainability reporting and the disclosure-performance gap: insights from the EU directive pp. 536-567

Ammarah Tariq

Family firm governance factors and non-audit services in family business pp. 1368-1393

Rosalinda Santonastaso, Gianluca Ginesti and Riccardo Macchioni

Public country-by-country reporting, tax avoidance and the cost of equity capital: pan-European evidence pp. 1394-1435

Ahmed Aboud, Yasser Eliwa, Jia Liu and Ahmed Saleh

2025, month August, vol 33

Board characteristics and sustainability reporting of state-owned enterprises: evidence from Sub-Sahara Africa pp. 466-491

Nana Konama Darteh and Gloria Fiorani

A critique of qualitative accounting research in China pp. 1129-1149

Steven Dellaportas, Qingmei Xue, Jing Li, Jie Zhang, Shi-Min How, Xiangyun Lu, Jin Jiang, Ying (Eagle) Zhang and Kevin Huang

Corporate social responsibility of Chinese private enterprises: a post disciplinary perspective pp. 1247-1267

Jingxue Xia, Alice R. Bryer and Christopher S. Chapman

The paradigm of female directors in the managerial capture of sustainability assurance: an analysis supported by natural language processing methods pp. 1293-1328

Jennifer Martinez-Ferrero, Marta Sánchez-Sancho and Emma García-Meca

2025, month June, vol 33

ESG decoupling and stock price crash risk pp. 1078-1105

Abrar Hussain, Muhammad A. Cheema and Md. Borhan Uddin Bhuiyan

Child labour risk organizing communication: a longitudinal analysis of corporate narratives pp. 1106-1126

Mohamed Chelli, Darlene Himick, Muhammad Al Mahameed and Ataur Belal

Accounting for purpose: traditional Chinese philosophies and management control systems in Chinese companies pp. 1173-1195

Jesse Jingyuan Yang, Chris Akroyd and Yuqian Zhang

2025, month May, vol 33

The management, reporting and assurance of the Sustainable Development Goals in local government – an Australian case study pp. 369-384

Sumit Lodhia, Nathalie Crutzen and Shane Leong

Business model digitalization and decentralization through nonfungible tokens (NFTs): multicase research pp. 385-416

Marco Bellucci, Damiano Cesa Bianchi, Luca Bagnoli and Giacomo Manetti

Equity financial instruments: use, determinants and usefulness from IAS 39 to IFRS 9 pp. 417-442

Zeting Zang, Humayun Kabir and Tom Scott

Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research pp. 443-465

Patrick Velte

Integrated reporting adoption, disclosure and media legitimacy: evidence from the IIRC Pilot Programme pp. 959-993

Silvia Gaia, Giulia Leoni and Lorenzo Neri

The relationship between unconditional and conditional conservatism: impact of different stages of the firm-life cycle pp. 1028-1051

Fiorenza Meucci, Annamaria Zampella, Alessandra Allini and Bikki Jaggi

A critical review of modern slavery disclosure legislation: an academic response to Australia’s Modern Slavery Act 2018 pp. 1052-1077

Zairul Nurshazana Zainuddin, John Dumay and Binh Bui

2025, month April, vol 33

The impact of companies’ trust-building efforts on sustainability reporting assurance quality: insights from Europe pp. 246-279

Joanna Krasodomska, Ewelina Zarzycka, Donna L. Street and Wojciech Grabowski

Corporate governance, external assurance and integrated reporting practices: empirical evidence from South Africa pp. 280-312

Olayinka Adedayo Erin

The role of public sector accounting in the achievement of sustainable development goals: the case of Italy pp. 313-337

Giovanna Dabbicco, Josette Caruana and Marco Bisogno

Institutionalisation of sustainability in universities: insights from strategic planning and sustainability reporting practices in Italian universities pp. 338-368

Patrizia Di Tullio and Michele Antonio Rea

Financial indicators as determinants of integrated reporting quality: evidence from Poland pp. 929-958

Maja Piesiewicz and Paweł Kufel

The effectiveness of board gender diversity and sustainability committees in mitigating ESG controversies pp. 994-1027

Hussain Muhammad and Muhammad Farooq

Gender diversity and CSR performance: an exploration of cultural enablers and barriers in China pp. 1268-1291

Wei Qian and Xin Deng

2025, month March, vol 33

Co-opted directors and corporate climate risk disclosure pp. 118-156

Rashid Zaman, Ummara Fatima, Muhammad Bilal Farooq and Soheil Kazemian

Sustainability reporting in Indo-Pacific countries: an integrative response to local and global frameworks pp. 157-198

Wei Qian, Dinithi Dissanayake, Shane Leong, Sanjaya Kuruppu and Carol Tilt

A systematic literature review of environmental, social and governance (ESG) research in Africa pp. 199-245

Samuel Karanja Kogi, Ari Budi Kristanto and June Cao

Digital technologies and sustainability accounting, reporting and assurance: framework and research opportunities pp. 417-441

Sumit Lodhia, Muhammad Bilal Farooq, Umesh Sharma and Rashid Zaman

AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies pp. 708-732

Khwaja Naveed, Muhammad Bilal Farooq, Muhammad Kaleem Zahir-Ul-Hassan and Fawad Rauf

Every coin has two sides: public sustainability mindset and corporate financial misconduct pp. 823-852

Chenyong Liu

Sustainability-related corporate governance and greenwashing practices: preliminary evidence from southeast Asian companies pp. 853-885

Arie Pratama, Haslinda Yusoff, Winwin Yadiati and Edi Jaenudin

Corporate climate change financial disclosure and financial performance in emerging nations: evidence from Fortune Global firms pp. 886-909

Santi Gopal Maji, Rituraj Boruah and Neelam Rani

The relationship between green product innovation and accounting-based financial performance: insights from non-linear modeling pp. 910-928

Linh-TX Nguyen

The transition of leadership via accounting practices: the case of a Chinese entrepreneurial firm pp. 1150-1172

Jiafan Li and Julia A. Smith

Decoding CSR reporting on poverty alleviation in China: a symbolic power perspective pp. 1223-1246

Lina Xu, Hui Situ, Joe Chao Ren and Yunxiao Yang

2025, month February, vol 33

Women in accounting research: a review of gender diversity, equity and inclusion pp. 30-59

Laura Mehnaz and Cherrie Yang

The exploration of natural capital on the balance sheet: a case study of a water utility company pp. 60-87

Marie-Chantale Pelletier, Claire Horner, Mathew Vickers, Aliya Gul, Eren Turak and Christine Turner

Board gender diversity and ESG performance: the moderating role of earnings volatility in Australian publicly listed firms pp. 88-117

Mesfin Yemer Yasin

Beyond organizational limits: uncovering the effect of capitalism on environmental disclosure practices pp. 365-385

Alan Bandeira Pinheiro, Marcelle Colares Oliveira and Maria Belen Lozano

Audit pricing of restatement severity in the announcement year: the moderating effects of client management changes and specialist auditors pp. 386-414

Kam-Wah Lai

Unlocking environmental management accounting and environmental performance: a mediated moderation model through green technology innovation and environmental strategy pp. 733-758

Tran Thanh Thuy Ngoc

Theoretical anchoring of management accounting articles: a systematic review pp. 763-790

Ilse Maria Beuren and Halison Rodrigo de Souza

Information transfers from peer firms’ analyst revisions pp. 791-822

Li Chen, Philip Shane, Xiaohua (Stephen) Wu and Yuyu Zhang

2025, month January, vol 33

Integrated reporting in accounting research from 2013 to 2022: a systematic literature review and future research directions pp. 296-334

Mohamed Moshreh Ali Ahmed and Dina Kamal Abdel Salam Ali Hassan

The extent and determinants of SDG disclosures in Vietnamese listed firms pp. 335-364

Huu Cuong Nguyen and Hien Khanh Duong

Competition between global professional service firms and local audit firms in China: a strategic action field perspective pp. 1196-1222

Dessalegn Getie Mihret, Wei Lu and Xu-Dong Ji