Meditari Accountancy Research

2012 - 2024

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

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Volume 30, issue 7, 2022

Stakeholder interactions as sources for organisational learning: insights from the water sector pp. 1-25

Davide Giacomini, Diego Paredi and Alessandro Sancino

The facets of the sustainability paradox pp. 26-48

Daniela Argento, Laura Broccardo and Elisa Truant

The social return on investment model: a systematic literature review pp. 49-86

Luigi Corvo, Lavinia Pastore, Marco Mastrodascio and Denita Cepiku

The impact of the EU nonfinancial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries pp. 87-120

Marco Papa, Mario Carrassi, Anna Lucia Muserra and Monika Wieczorek-Kosmala

Blockchain in accounting practice and research: systematic literature review pp. 121-146

Marco Bellucci, Damiano Cesa Bianchi and Giacomo Manetti

The role of integrated reporting in communicating adherence to stakeholder capitalism principles during the COVID-19 pandemic pp. 147-184

Joanna Dyczkowska, Joanna Krasodomska and Fiona Robertson

The need for speed: an intuitive approach to understanding the relationship between audit quality and management earnings forecasts pp. 185-212

David Lau, Koji Ota and Norman Wong

To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa pp. 213-236

Anna Herculina Anculien Schoeman, Christopher C. Evans and Hanneke Du Preez

How to assess the effectiveness of accounting education interventions: evidence from the assessment of a bridging course before introductory accounting pp. 237-255

Corlia Joynt

Water governance disclosure: the role of integrated reporting in the food, beverage and tobacco industry pp. 256-279

Martin Botha, Merwe Oberholzer and Susanna Levina Middelberg

Does voluntary non-financial reporting matter for the evaluation of audit risk after a crisis period? Perceptions from Italian auditors pp. 280-309

Sara Trucco, Maria Chiara Demartini, Kevin McMeeking and Valentina Beretta

SME corporate governance: a literature review of informal mechanisms for governance pp. 310-333

Karen Handley and Courtney Molloy

Volume 30, issue 6, 2021

Does sustainability reporting promote university ranking? Australian and New Zealand evidence pp. 1393-1418

Yuan George Shan, Junru Zhang, Manzurul Alam and Phil Hancock

The impact of the EU Directive on non-financial information: Novel features of the Italian case pp. 1419-1448

Rosa Lombardi, Antonietta Cosentino, Alessandro Sura and Michele Galeotti

An insight into the associations between environmental activity management, environmental management systems and performance pp. 1449-1469

Kevin Baird, Sophia Xia Su and Amy Tung

CSR assurance practice and financial distress likelihood: evidence from India pp. 1470-1492

Kofi Mintah Oware and Kingsley Appiah

Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions pp. 1493-1513

Alessandra Allini, Rosanna Spanò, Ning Du and Joshua Ronen

From little seeds to a big tree: a far-reaching assessment of the integrated reporting stream pp. 1514-1542

Ana Isabel Lopes and Daniela Penela

Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors pp. 1543-1570

Huu Cuong Nguyen, Phan Minh Hoa Nguyen, Bich Hiep Tran, Thi Thien Nga Nguyen, Le Thanh Thuy Hoang and Thi Thu Hien Do

Audit committee oversight of external audit: an examination of structural power and behavioural tactics pp. 1571-1593

Noor Adwa Sulaiman and Fatimah Mat Yasin

International evidence of changing assurance practices for carbon emissions disclosures pp. 1594-1628

Rina Datt, Pranil Prasad, Connie Vitale and Krishan Prasad

Sustainability reporting in justice systems: a comparative research in two European countries pp. 1629-1657

Floriana Fusco, Renato Civitillo, Paolo Ricci, Sylwia Morawska, Katarzyna Pustułka and Przemysław Banasik

Shareholder use of CSR reports: an accountability perspective pp. 1658-1679

Veronica Smith, James Lau and John Dumay

Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens pp. 1680-1704

Cristina Alexandrina Stefanescu

Corporate governance and corporate social responsibility: mapping the most critical drivers in the board academic literature pp. 1705-1739

Aladdin Dwekat, Elies Seguí-Mas, Mohammad A. A. Zaid and Guillermina Tormo-Carbó

Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior pp. 1740-1763

Mehdi Sarikhani and Fahime Ebrahimi

Qualitative research interviews using online video technology – challenges and opportunities pp. 1764-1782

Charl de Villiers, Muhammad Bilal Farooq and Matteo Molinari

“Taming the black elephant”: assessing and managing the impacts of COVID-19 on public universities in Australia pp. 1783-1808

Garry D. Carnegie, Ann Martin-Sardesai, Lisa Marini and James Guthrie Am

Volume 30, issue 5, 2021

Political connection, family ownership and corporate risk disclosure: empirical evidence from Jordan pp. 1241-1264

Malek Hamed Alshirah, Ahmad Farhan Alshira’h and Abdalwali Lutfi

International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective pp. 1265-1290

Nisansala Wijekoon, Grant Samkin and Umesh Sharma

Social contagion and the institutionalisation of GRI-based sustainability reporting practices pp. 1291-1308

Ameeta Jain, Muhammad Azizul Islam, Monica Keneley and Monika Kansal

Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour pp. 1309-1333

Tuan Mastiniwati Tuan Mansor, Akmalia M. Ariff, Hafiza Aishah Hashim and Abdul Hafaz Ngah

Does deal size moderate the effects of board faultlines? Evidence from acquisitions pp. 1334-1366

Daniel Tidbury, Steven F. Cahan and Li Chen

Climate change disclosure ratings: the ideological play pp. 1367-1392

Binh Bui, Mohamed Chelli and Muhammad Nurul Houqe

Volume 30, issue 4, 2022

Employee domain and non-financial performance: the moderating effect of digital reputation pp. 893-913

Rosamartina Schena, Angeloantonio Russo and Jonatan Pinkse

Leveraging business intelligence systems to enhance management control and business process performance in the public sector pp. 914-940

Mohamed Z. Elbashir, Steve G. Sutton, Vicky Arnold and Philip A. Collier

Fostering performance management in healthcare: insights into the role of big data pp. 941-963

Rosanna Spanò and Gianluca Ginesti

Intellectual capital disclosure on Twitter – empirical evidence from the world’s largest companies pp. 964-988

Łukasz Bryl, Justyna Fijałkowska and Dominika Hadro

Intangible assets management and digital transformation: evidence from intellectual property rights-intensive industries pp. 989-1006

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo and Simone Manfredi

The role of digital transformation in enabling continuous accounting and the effects on intellectual capital: the case of Oracle pp. 1007-1026

Maria Federica Izzo, Marco Fasan and Riccardo Tiscini

Influence of Industry 4.0 technologies on corporate operation and performance management from human aspects pp. 1027-1049

Nóra Obermayer, Tibor Csizmadia and Dávid Máté Hargitai

The mediating role of relational capital for the academic performance effect of IC: the influence of digital technologies pp. 1050-1076

Claudia Arena, Simona Catuogno, Anna Crisci and Valeria Naciti

Which Italian SMEs fall in love with digitalisation? An exploration into the determinants pp. 1077-1092

Nicola Raimo, Ivano De Turi, Michele Rubino and Filippo Vitolla

Disaster management and emerging technologies: a performance-based perspective pp. 1093-1117

Carlo Vermiglio, Guido Noto, Manuel Pedro Rodríguez Bolívar and Vincenzo Zarone

Sustainability performance and social media: an explorative analysis pp. 1118-1140

Sarah Russo, Federico Schimperna, Rosa Lombardi and Pasquale Ruggiero

A measurement framework for assessing the digital transformation of cultural institutions: the Italian case pp. 1141-1168

Deborah Agostino and Chiara Costantini

Fundraising activities and digitalization: defining risk indicators for evaluating equity crowdfunding campaigns pp. 1169-1190

Valentina Ndou, Paola Scorrano, Gioconda Mele and Pasquale Stefanizzi

The effect of innovation on environmental, social and governance (ESG) practices pp. 1191-1209

Grazia Dicuonzo, Francesca Donofrio, Simona Ranaldo and Vittorio Dell'Atti

The digitalization-reputation link: a multiple case-study on Italian banking groups pp. 1210-1240

Francesca Bernini, Paola Ferretti and Antonella Angelini

Volume 30, issue 3, 2021

Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research pp. 453-471

Charl de Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon and Elisabetta Magnaghi

Mandatory corporate social responsibility in India: reporting reality, issues and way forward pp. 472-494

Pawan Taneja, Ameeta Jain, Mahesh Joshi and Monika Kansal

Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk pp. 495-523

Muhammad Arif, Christohper Gan and Muhammad Nadeem

The influence of overseas study and work experience on corporate environmental disclosures: evidence from Vietnam pp. 524-561

Hang Ngoc My Le, Brendan Thomas O’Connell and Maryam Safari

Board characteristics and the choice between sustainability and integrated reporting: a European analysis pp. 562-596

Laura Girella, Stefano Zambon and Paola Rossi

The ungreening of integrated reporting: a reflection on regulatory capture pp. 597-625

Caroline M. Bridges, Julie A. Harrison and David Hay

Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers pp. 626-660

A.M.I. Lakshan, Mary Low and Charl de Villiers

Managing material value creation matters in integrated reporting pp. 661-675

Natasja Steenkamp and Roslyn Roberts

Enablers and barriers to the involvement of accountants in integrated reporting pp. 676-709

Mitali Panchal Arora, Sumit Lodhia and Gerard Stone

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting pp. 710-738

Subhash Abhayawansa and Carol Adams

Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory pp. 739-761

Renata Paola Dameri and Pier Maria Ferrando

What do stakeholders in the construction industry look for in non-financial disclosure and what do they get? pp. 762-785

Dominika Hadro, Justyna Fijałkowska, Karolina Daszyńska-Żygadło, Ilze Zumente and Svetlana Mjakuškina

Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets? pp. 786-818

Pei-Chi Kelly Hsiao, Charl de Villiers and Tom Scott

Integrated reporting and analyst behaviour in diverse institutional settings pp. 819-851

Francesca Rossignoli, Riccardo Stacchezzini and Alessandro Lai

Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting pp. 852-892

Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther

Volume 30, issue 2, 2021

The impact of time budget and time deadline pressures on audit behaviour: UK evidence pp. 245-266

Rabih Nehme, Amir Michael and Jim Haslam

In auditor we trust: 44 years of research on the auditor-client relationship and future research directions pp. 267-292

Arizona Mustikarini and Desi Adhariani

Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux pp. 293-312

Sandra Cohen and Sotirios Karatzimas

Controllability of performance measures and managerial performance: the mediating role of fairness pp. 313-341

Sophia Xia Su, Kevin Baird and Nuraddeen Nuhu

Internal audit functions, financial reporting quality and moderating effect of senior management support pp. 342-372

Abdulkadir Madawaki, Aidi Ahmi and Halimah @ Nasibah Ahmad

Implications of recent reforms to auditor reporting requirements in Australia pp. 373-394

Md Mustafizur Rahaman and Parmod Chand

Forensic accounting as a profession in Australia? A sociological perspective pp. 395-423

Hashem Alshurafat

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia pp. 424-449

Irsyadillah Irsyadillah and Mohamed Salem M Bayou

Volume 30, issue 1, 2020

CSR expenditure, mandatory CSR reporting and financial performance of listed firms in India: an institutional theory perspective pp. 1-21

Kofi Mintah Oware and Thathaiah Mallikarjunappa

Accounting for sustainable finance: does fair value measurement fit for long-term equity investments? pp. 22-38

Vera Palea

The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants pp. 39-73

Megawati Oktorina, Sylvia Veronica Siregar, Desi Adhariani and Aria Farah Mita

External auditor and KAMs reporting in alternative capital market of Thailand pp. 74-93

Muttanachai Suttipun

The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies pp. 94-120

Abdullah Al-Mamun and Michael Seamer

Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector pp. 121-141

Imen Khelil and Hichem Khlif

Broadening the horizons of intellectual capital disclosure to the sports industry: evidence from top UEFA clubs pp. 142-162

Filippo Vitolla, Nicola Raimo, Michele Rubino and Antonello Garzoni

Female directors and CSR disclosure in Bangladesh: the role of family affiliation pp. 163-192

Pallab Kumar Biswas, Helen Roberts and Rosalind Heather Whiting

Micro Data analytics: a test for analytical procedures pp. 193-212

Pierluigi Santosuosso

Gender diversity on board of directors: comprehensive analysis of female directorate networks and the linkage between busyness and performance pp. 213-243

Maryam Safari