Meditari Accountancy Research

2012 - 2024

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

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 31, issue 7, 2023

From talk to action: the effects of the non-financial reporting directive on ESG performance pp. 1-25

Maria Aluchna, Maria Roszkowska-Menkes and Bogumił Kamiński

Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain pp. 26-48

Stefanía Carolina Posadas, Silvia Ruiz-Blanco, Belen Fernandez-Feijoo and Lara Tarquinio

Does sustainability in executive remuneration matter? The moderating effect of Italian firms’ corporate governance characteristics pp. 49-87

Alex Almici

Serendipity and management accounting change pp. 88-115

Giacomo Pigatto, Lino Cinquini, Andrea Tenucci and John Dumay

Constructing the accurate forecast: an actor-network theory approach pp. 116-132

Tiina Henttu-Aho, Janne T. Järvinen and Erkki M. Lassila

The susceptibility of management accountants to framing bias pp. 133-155

Zack Enslin, John Hall and Elda du Toit

Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities pp. 156-184

Anna Białek-Jaworska and Agnieszka Krystyna Kopańska

The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU pp. 185-208

Sara Moggi, Glen Lehman and Alessandra Pagani

Volume 31, issue 6, 2022

Environmental disclosure and its relation to waste performance pp. 1545-1577

Samuel Jebaraj Benjamin, Pallab Kumar Biswas, Nirosha Wellalage and Yimei Man

The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies: substantive or symbolic legitimation? pp. 1578-1605

Sumit Lodhia, Amanpreet Kaur and Sanjaya Chinthana Kuruppu

Social auditing in the supply chain: business legitimisation strategy rather than a change agent pp. 1606-1633

Mia Mahmudur Rahim, Sanjaya Chinthana Kuruppu and Md Tarikul Islam

Political connections, media coverage and firm performance: evidence from an emerging market pp. 1634-1653

Mostafa Kamal Hassan, Fathia Elleuch Lahyani and Adel Elgharbawy

Material sustainability information and reporting standards. Exploring the differences between GRI and SASB pp. 1654-1674

Simone Pizzi, Salvatore Principale and Elbano de Nuccio

Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research pp. 1675-1706

Saddam A. Hazaea, Jinyu Zhu, Saleh F.A. Khatib and Ahmed A. Elamer

Female superiority in accruals quality: some evidence from the Scandinavian region pp. 1707-1734

Yosra Mnif and Imen Cherif

Decision-making and resilience in agriculture: improving awareness of the role of accounting pp. 1735-1756

Joanne Louise Tingey-Holyoak, Sarah Wheeler and Constantin Seidl

Non-financial reporting in hybrid organizations – a systematic literature review pp. 1757-1797

Husanboy Ahunov

The paranoid style in the sociology of financial reporting principles pp. 1798-1826

Brian A. Rutherford

Reflecting on intellectual capital measurement and management in European universities pp. 1827-1845

Giustina Secundo, Rosa Lombardi, Johannes Dumay and James Guthrie A.M.

Does corporate governance improve integrated reporting quality? A meta-analytical investigation pp. 1846-1885

Voicu D. Dragomir and Mădălina Dumitru

Wave after wave: unboxing 40 years of auditing ethics research pp. 1886-1918

Zeena Mardawi, Elies Seguí-Mas and Guillermina Tormo-Carbó

The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa pp. 1919-1965

Mohamed Moshreh Ali Ahmed

Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship pp. 1966-1986

Afdal Madein

Volume 31, issue 5, 2022

Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports pp. 1133-1164

Dinuja Perera, Parmod Chand and Rajni Mala

Regulatory intervention and audit quality: new evidence from audit firm suspension pp. 1165-1189

Zhuoan Feng, Lina Zixuan Li, Hau Yan Wong and Jilnaught Wong

Sustainability reporting quality and the financial sector: evidence from China pp. 1190-1214

Shidi Dong, Lei Xu and Ron P. McIver

Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions pp. 1215-1238

Kimberly Gleason, Brian Nagle, Yezen H. Kannan and Stephen Rau

Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter? pp. 1239-1265

Shaista Wasiuzzaman, Salihu Aramide Ibrahim and Farahiyah Kawi

Corporate social responsibility and future bankruptcy pp. 1266-1291

Li (Lily) Zheng Brooks and Jean B. McGuire

The corporate sustainability committee and its relation to corporate environmental performance pp. 1292-1324

Zhongtian Li, Jing Jia and Larelle (Ellie) Chapple

Does mandatory CSR expenditure regulation matter to promoters? Empirical evidence from India pp. 1325-1351

Satish Kumar and Geeta Singh

Audit rotation, information asymmetry and the role of political connections: international evidence pp. 1352-1385

Abiot Tessema and Heba Abou-El-Sood

Regulatory influence on sustainability reporting: evidence from Murray–Darling Basin Authority in Australia pp. 1386-1409

Md Moazzem Hossain, Tarek Rana, Shamsun Nahar, Md Jahidur Rahman and Aklema Choudhury Lema

Excess cash holding and audit pricing: a further consideration of precautionary motives and other factors pp. 1410-1435

Jayalakshmy Ramachandran, Yezen H. Kannan and Samuel Jebaraj Benjamin

Big-4 auditors and audit quality: a novel firm life-cycle approach pp. 1436-1452

Sonali Jain and Sobhesh Kumar Agarwalla

A research framework to analyse visual persuasion of photographs in sustainability reports pp. 1453-1482

Sabrina Chong, Mahmood Momin and Anil Narayan

Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements pp. 1483-1517

Emiliano Ruiz-Barbadillo and Jennifer Martinez-Ferrero

Does religiosity lead to sustainability reporting assurance? Evidence from European companies pp. 1518-1543

Simone Terzani and Teresa Turzo

Volume 31, issue 4, 2022

Insights on management commentary in financial reports: the views of users, preparers and auditors pp. 817-840

Nives Botica Redmayne, Fawzi Laswad, Dimu Ehalaiye and Warwick Stent

Audit quality and digitalization: some insights from theItalian context pp. 841-860

Ennio Lugli and Federico Bertacchini

Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk pp. 861-886

Amir Gholami, John Sands and Syed Shams

Professional financial statement users’ perceived value of carbon accounting disclosures and decision context pp. 887-911

Paul Coram, Brad Potter and Naomi Soderstrom

Counting nature: some implications of quantifying environmental issues in corporate reports pp. 912-937

Leanne J. Morrison, Trevor Wilmshurst and Sonia Shimeld

Financially material sustainability reporting and firm performance in New Zealand pp. 938-969

Mariela Carvajal and Muhammad Nadeem

Busy boards and accounting conservatism – an Australian perspective pp. 970-1014

Quyen Le, Alireza Vafaei, Kamran Ahmed and Shawgat Kutubi

Mobilising management control systems to support sustainability strategy in SMEs: the case of a waste disposal firm pp. 1015-1037

Caterina Cavicchi, Chiara Oppi and Emidia Vagnoni

Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide pp. 1038-1067

Mahlaximi Adhikari Parajuli, Mehul Chhatbar and Abeer Hassan

The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa pp. 1068-1092

Kwadjo Appiagyei, Hadrian Geri Djajadikerta and Saiyidi Mat Roni

Determinants of merger and acquisition in the banking sector: an empirical study pp. 1093-1108

Musa Darayseh and Nizar Mohammad Alsharari

In the short-term, it is never the wrong time to certify: the mitigating impact of certification on firm valuation pp. 1109-1132

Josette Edwards Pelzer and Robert Stephen Hogan

Volume 31, issue 3, 2022

Tax literacy: what does it mean? pp. 501-523

Bernadene De Clercq

Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms: the role of environmental certification, lucratively and corporate governance pp. 524-553

Albertina Paula Monteiro, Cláudia Pereira and Francisco Manuel Barbosa

Management obfuscation through mandatory financial risk disclosure: evidence from European-listed banks pp. 554-575

Luca Ferri, Alessandra Allini, Marco Maffei and Rosanna Spanò

Through the rhetoric art: CEO incentives in sustainability sensitive industries pp. 576-601

Yosra Mnif and Jihene Kchaou

Private firm performance: do women directors matter? pp. 602-634

Mahnoor Sattar, Pallab Kumar Biswas and Helen Roberts

Disclaimer language in US banks’ audit committee reports: determinants and consequences pp. 635-657

Christine Naaman, Karen Naaman and Najib Sahyoun

Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment pp. 658-674

Suhaiza Ismail

Analyst forecast quality and corporate social responsibility: the mediation effect of corporate governance pp. 675-705

Yuan George Shan, Joey Wenling Yang, Junru Zhang and Millicent Chang

Corporate governance and firm risk-taking: the moderating role of board gender diversity pp. 706-728

Hussain Muhammad, Stefania Migliori and Sana Mohsni

Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective pp. 729-761

Huifa Chen, Yuan George Shan, Qingliang Tang and Junru Zhang

Use of in-house internal audit functions in New Zealand pp. 762-785

Nishaal Prasad, David Hay and Li Chen

Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia pp. 786-816

Zhongtian Li, Jing Jia and Larelle J. Chapple

Volume 31, issue 2, 2021

Disentangling the effect of perceived performance management system accuracy on intrinsic and extrinsic motivation pp. 213-238

Domenico Berdicchia, Enrico Bracci and Giovanni Masino

Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study pp. 239-257

Sandra Khalil and Rabih Nehme

Translating sustainability strategies into performance: does sustainability performance management matter? pp. 258-293

Ruzita Jusoh, Yazkhiruni Yahya, Suria Zainuddin and Kaveh Asiaei

Accountability disclosure of SOEs: comparing hybrid and private European news agencies pp. 294-319

Ana Yetano and Daniela Sorrentino

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress” pp. 320-343

Dushyanthi Hewawithana, James Hazelton, Greg Walkerden and Edward Tello

Stakeholder engagement in sustainability reporting by Fortune Global 500 companies: a call for embeddedness pp. 344-365

Putu Agus Ardiana

The strategic governance of the digital accounting environment: insights from virtual museums pp. 366-380

Paolo Esposito, Alessandro Braga, Alessandro Sancino and Paolo Ricci

The moderating effect of culture on the relationship between accountability and professional scepticism pp. 381-399

Medhat Endrawes, Shane Leong and Kenan M. Matawie

Performance auditing and neoliberal governmentality: future research directions pp. 400-416

Tarek Rana, Dessalegn Getie Mihret and Tesfaye T. Lemma

Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship pp. 417-440

Asit Bhattacharyya and Mahbub Khan

Global trends in board diversity research: a bibliometric view pp. 441-469

Saleh F.A. Khatib, Dewi Fariha Abdullah, Ahmed Elamer, Ibrahim Suleiman Yahaya and Andrews Owusu

Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors pp. 470-497

Alexandra Soares Fontes, Lúcia Lima Rodrigues, Carla Marques and Ana Paula Silva

Volume 31, issue 1, 2022

COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research pp. 1-26

Garry D. Carnegie, Delfina Gomes and Karen McBride

Crisis accountability and aged “care” during COVID-19 pp. 27-51

Erin Jade Twyford

Accounting, valuing and investing in health care: dealing with outdated accounting models pp. 52-77

Gillian Vesty, Olga Kokshagina, Miia Jansson, France Cheong and Kerryn Butler-Henderson

Readdressing accountability for occupational health and safety in a pandemic era pp. 78-100

Lee Parker and Venkateshwaran Narayanan

Responding to crises: rewilding accounting education for the Anthropocene pp. 101-120

Lisa Powell and Nicholas McGuigan

Teaching the concept of decision-usefulness, and accounting as a technical, social and moral practice: the case of COVID-19 “case number” reporting pp. 121-140

Shannon I.L. Sidaway, Daniela Juric and Craig Deegan

Revitalising the enterprise university post-COVID 19: a focus on business schools pp. 141-166

Brendan O'Connell, Meredith Tharapos, Paul De Lange and Nicola Beatson

Account(share)ability through social media during the COVID-19 emergency: the case of universities pp. 167-186

Eleonora Masiero, Giulia Leoni and Carlo Bagnoli

Broadening the boundaries of accounting: a call for interdisciplinarity in the calculative era pp. 187-211

Erin Jade Twyford and Roba Abbas