Meditari Accountancy Research

2012 - 2024

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

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Volume 32, issue 7, 2024

Integrating sustainability in management control systems: an exploratory study on Italian banks pp. 1-34

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review pp. 35-64

Daria Arkhipova, Marco Montemari, Chiara Mio and Stefano Marasca

Risk attitudes of tax practitioners and firm influence pp. 65-87

Ruth Lynch and Orla McCullagh

Effects of the 2014 European reform on audit activity, the audit outcome and the audit market: the auditors’ view pp. 88-119

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

Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary pp. 120-146

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

Safeguarding our roots: natural resources accounting and reporting in the public sector pp. 147-170

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

The role of auditing in corporate governance practice in emerging economies: insights from South African state-owned enterprises (SOEs) pp. 171-196

Adeyemi Adebayo and Barry Ackers

The effects of integrated reporting quality: a meta-analytic review pp. 197-235

Giulia Zennaro, Giulio Corazza and Filippo Zanin

Sustainability reporting and assurance practices contribution to SDG disclosure: evidence from communication on progress (CoP) pp. 236-265

Giovanni Zampone and Michele Guidi

Environmental greenwashing in Japan: the roles of corporate governance and assurance pp. 266-295

Frendy, Tomoki Oshika and Masayuki Koike

Volume 32, issue 6, 2024

Bioaccounting measurement of environmental assets: beyond environmental accounting pp. 2001-2033

Angelica Farfan-Lievano, Olga Ines Ceballos and Eutimio Mejia Soto

Sustainability accounting reporting: issues for the automobile industry pp. 2034-2052

Juan Carlos García-Piña Rosete and Rafael Hernandez Barros

Unveiling the antecedents and the outcome of materiality disclosure: insights from sustainability reporting of Malaysian public listed companies pp. 2053-2082

Sie-Bing Ngu and Azlan Amran

The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions pp. 2083-2115

Hrishikesh Desai and Michael Davern

What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure pp. 2116-2148

Nourhene Ben Youssef and Paulina Arroyo Pardo

Implementing the multiple capitals model in integrated reporting: insight from a case study pp. 2149-2174

Alberto Incollingo, Serena Santis and Michela Bianchi

Social and environmental reporting in China: an examination of local political and economic influences pp. 2175-2197

Wei Qian, Carol Tilt and Ping Zhu

Tax avoidance, overinvestment, financial reporting quality. Evidence from Italian private firms pp. 2198-2220

Riccardo Macchioni, Clelia Fiondella and Martina Prisco

Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis pp. 2221-2260

Mai Nguyen, Alia Alshamari and Debbie Wills

Company reputation and dividend payout pp. 2261-2297

Muhammad Nurul Houqe, Michael Michael, Muhammad Jahangir Ali and Dewan Rahman

Effect of corporate governance and enforcement on fair value accounting in Brazil pp. 2298-2320

Fernando Galdi, André De Moura, Felipe Damasceno and Alexandre Andrade

Nexus among cloud-based accounting, employee job performance, employee digital skills and operational performance: a mediating–moderating model pp. 2321-2347

Dao Truc Thi Vo, Malik Abu Afifa, Duong Van Bui, Hien Vo Van and Nha Nguyen

Discerning the state of the art in Italy of voluntary disclosure on biodiversity and endemic species pp. 2348-2395

Silvia Solimene, Daniela Coluccia, Stefano Fontana, Carmela Gulluscio, Alessandro Bernardo and Garry D. Carnegie

Knowledge equity as social justice in academic publishing and why it matters for accounting research pp. 2396-2420

Jane Andrew, Max Baker, Christine Cooper and Yves Gendron

Volume 32, issue 5, 2024

How accounting can shape a better world: framework, analysis and research agenda pp. 1529-1555

Garry D. Carnegie, Delfina Gomes, Lee D. Parker, Karen McBride and Eva Tsahuridu

Moral underpinnings of accounting for nature in the global North pp. 1556-1581

Leanne J. Morrison, Trevor Wilmshurst and Peter Hay

The Middle Path in Buddhism and its lessons for accounting pp. 1582-1607

Kinley Wangchuk, Leanne J. Morrison, Glenn Finau and Sonam Thakchoe

Accounting for a better world: towards a conceptual framework to enable corporate reporting to contribute to the sustainability of the good life pp. 1608-1640

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

An institutionalist political-economy perspective on social and environmental accounting pp. 1641-1661

Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins

Recovering the dormant values of accounting to navigate the challenges of the 2030 agenda and beyond pp. 1662-1681

Francesca Castaldo, Pasqualina Porretta and Stefania Zanda

Sharing our account of journeying throughJindaola: an Aboriginal way towards decolonising educators pp. 1682-1709

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals pp. 1710-1733

Sanja Pupovac and Mona Nikidehaghani

Accounting as a social and moral practice: bridging cultures, balancing Indigenous factors, and fostering social accountability pp. 1734-1757

Anil K. Narayan and Marianne Oru

Bridging the gap: sustainable development goals as catalysts for change in accounting education and society pp. 1758-1786

Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima and Sendirella George

Looking within: cultivating compassion for shaping sustainable mindsets in accounting education pp. 1787-1808

Lisa Powell and Nicholas McGuigan

Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030 pp. 1809-1836

Radiah Othman and Rashid Ameer

Visualising accountability: nurturing care and trust pp. 1837-1866

Lídia Oliveira, Ana Caria and Diogo Nunes

Accounting for biodiversity and extinction: virtue rhetoric to change the world for the better pp. 1867-1893

Sri Pujiningsih and Helianti Utami

A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals pp. 1894-1930

Helena I.B. Saraiva, Maria do Céu Alves, Vítor M.S. Gabriel and Sanjaya Chinthana Kuruppu

The interface between traditional organisational practices and a World Bank-led performance management reform pp. 1931-1976

Mahmud Al Masum and Lee Parker

Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work pp. 1977-1997

Bronwyn Eager, Craig Deegan and Terese Fiedler

Volume 32, issue 4, 2024

Dialogic carbon accounting: toward agonistic discourses and democratic governance in China pp. 1065-1083

Shuwen Li, Zarina Zakaria and Khairul Saidah Abas Azmi

The mediating role of corporate social responsibility in good corporate governance and firm value relationship: evidence from European financial institutions pp. 1084-1105

Hanen Ben Fatma and Jamel Chouaibi

Corporate reputation, cost of capital and the moderating role of economic development: international evidence pp. 1106-1134

Muhammad Nurul Houqe, Habib Zaman Khan, Olayinka Moses and Arun Elias

The brain gain of corporate boards and green commitment: evidence from China pp. 1135-1158

Muhammad Jameel Hussain, Dongfang Nie and Adnan Ashraf

Mandatory CSR regulations and social disclosure: the mediating role of the CSR committee pp. 1159-1197

Dhanushika Samarawickrama, Pallab Kumar Biswas and Helen Roberts

Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis pp. 1198-1228

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

Do female chief financial officers and female directors cooperate? Evidence from investment efficiency pp. 1229-1257

Ismaanzira Ismail and Effiezal Aswadi Abdul Wahab

Effect of female representation in audit committees on non-audit fees: evidence from China pp. 1258-1290

Md Jahidur Rahman, Hongtao Zhu, Yiling Zhang and Md Moazzem Hossain

Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports pp. 1291-1323

Neelam Setia, Subhash Abhayawansa, Mahesh Joshi and Nandana Wasantha Pathiranage

Corporate social responsibility and bank value: evidence from bank capital pp. 1324-1348

Grace Low and Qi Li

Share pledging by controlling shareholders and accounting conservatism: evidence from India pp. 1349-1374

Suhas M. Avabruth, Siva Nathan and Palanisamy Saravanan

The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index pp. 1375-1397

Saida Belhouchet and Jamel Chouaibi

Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study pp. 1398-1422

Olayinka Adedayo Erin and Paul Olojede

Measuring and reporting environmental impacts of dairy farming pp. 1423-1444

Inani Husna Zamri, Beverley R. Lord and Natasja Steenkamp

Analysis of the structure and evolution of sustainability accounting research: a 41-year review pp. 1445-1492

Godfred Matthew Yaw Owusu and Charles Ofori-Owusu

Managerial ability, political risk and political spending disclosure pp. 1493-1526

Huilan Zhang and Jing Wang

Volume 32, issue 3, 2023

A closer look at integrated reporting quality: a systematic review and agenda of future research pp. 661-692

Ika Permatasari and Bambang Tjahjadi

Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings pp. 693-720

Gurmeet Singh Bhabra and Ashrafee Tanvir Hossain

Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective pp. 721-755

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

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 pp. 756-773

Ewa Maruszewska, Małgorzata Niesiobędzka and Sabina Kołodziej

Board structure, firm performance variability and national culture pp. 774-802

Peng Huang and Yue Lu

Analysing SDG disclosure and its impact on integrated thinking and reporting pp. 803-831

Fabio Rizzato, Alberto Tonelli, Simona Fiandrino and Alain Devalle

Towards concise reporting through integrated reporting: a bibliometric review pp. 832-856

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

Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach pp. 857-887

Manoj Chatpibal, Wornchanok Chaiyasoonthorn and Singha Chaveesuk

Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands pp. 888-922

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

Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals pp. 923-944

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

Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities pp. 945-975

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

A review and analysis of impression management with photographs in sustainability reporting pp. 976-1005

Majid Kanbaty, Andreas Hellmann, Lawrence Ang and Liyu He

Determinants of supply chain finance adoption among SMEs: evidence from a developing economy pp. 1006-1030

Edward Nartey

The disclosure of climate-related risks and opportunities in financial statements: the UK’s FTSE 100 pp. 1031-1063

Zahra Borghei, Martina Linnenluecke and Binh Bui

Volume 32, issue 2, 2023

Professional skills required by accountants for applying international financial reporting standards: implications from Indonesia pp. 269-293

Agus Fredy Maradona, Parmod Chand and Sumit Lodhia

Remuneration committees, CEO compensation, skills and retention pp. 294-316

Arifur Khan, Sutharson Kanapathippillai and Steven Dellaportas

Sustainability, market performance and FinTech firms pp. 317-345

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

A new broom sweeps clean? Evidence from CEO tenure and global reporting initiative adoption in China pp. 346-366

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

Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions pp. 367-395

Pei-Chi Kelly Hsiao, Mary Low and Tom Scott

New challenges for public value and accountability in the age of big data: a bibliometric analysis pp. 396-423

Pietro Pavone, Paolo Ricci and Massimiliano Calogero

Family control and corporate anti corruption disclosures: the moderating effect of female directors pp. 424-451

Jihad Al-Okaily

Higher education system and doctoral programmes: a renewed multi-criteria evaluation model of European Accounting Doctoral Programmes pp. 452-486

Rosa Vinciguerra, Francesca Cappellieri, Michele Pizzo and Rosa Lombardi

The quality of energy efficiency disclosures: an exploratory study of Australian cities pp. 487-511

Parvez Mia, James Hazelton and James Guthrie Am

Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee pp. 512-542

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

Family firms, client importance, and auditor reporting behavior: evidence from China pp. 543-578

Md Jahidur Rahman, Hongtao Zhu and Xinyi Jiang

Mapping the state of expanded audit reporting: a bibliometric view pp. 579-612

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji and Zabihollah Rezaee

Two minds and double entries: an application of cognitive psychology to corporate reporting pp. 613-629

Avani Sebastian

Industry specialization and tax avoidance in the Australian banking industry pp. 630-657

Yosra Mnif and Marwa Tahri

Volume 32, issue 1, 2023

Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research pp. 1-41

Grant Samkin, Dessalegn Getie Mihret and Tesfaye Lemma

A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice pp. 42-63

Marcello Angotti, Aracéli Cristina de S. Ferreira, Teresa Eugénio and Manuel Branco

Accounts and counter-accounts: accounting and accountability for asbestos-related liabilities pp. 64-94

Sarath Lal Ukwatte Jalathge, Hang Tran, Lalitha Ukwatte, Tesfaye Lemma and Grant Samkin

Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective pp. 95-122

Lalitha Ukwatte, Tehmina Khan, Pavithra Siriwardhane and Sarath Lal Ukwatte Jalathge

Accounting for a mining company’s transformation in Ukraine pp. 123-150

Olga Iermolenko and Anders Hersinger

Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis pp. 151-175

Hang Tran, Lan Anh Nguyen and Tesfaye Lemma

Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective? pp. 176-206

Olayinka Moses, Dimu Ehalaiye, Matthew Sorola and Philippe Lassou

Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective pp. 207-233

Leanne J. Morrison, Alia Alshamari and Glenn Finau

Sustainability control systems in short-term operational and long-term strategic decision-making pp. 234-265

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt