Meditari Accountancy Research

2012 - 2024

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

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Volume 29, issue 7, 2021

Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter? pp. 1-30

Joanna Krasodomska and Ewelina Zarzycka

Auditors’ perceptions of integrated reporting assurance: insights from Italy pp. 31-53

Barbara Borgato and Pier Luigi Marchini

Five shades of women: evidence from Italian listed firms pp. 54-74

Franco Ernesto Rubino, Paolo Tenuta and Domenico Rocco Cambrea

Dialogic accounting through popular reporting and digital platforms pp. 75-93

Giuseppe Grossi, Paolo Pietro Biancone, Silvana Secinaro and Valerio Brescia

Exploring past, present and future trends in public sector auditing research: a literature review pp. 94-134

Giorgia Mattei, Giuseppe Grossi and James Guthrie A.M.

Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries pp. 135-162

Charles H. Cho, Joanna Krasodomska, Paulette Ratliff-Miller and Justyna Godawska

Volume 29, issue 6, 2020

The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge pp. 1261-1282

Ann Martin-Sardesai, James Guthrie Am and Lee Parker

Financial statement comparability and corporate investment efficiency pp. 1283-1313

Ahmed Alhadi, Ahsan Habib, Grantley Taylor, Mostafa Hasan and Khamis Al-Yahyaee

Institutional environment and environmental, social and governance accounting among banks in West Africa pp. 1314-1336

Haruna Maama

Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process pp. 1337-1353

Andrea Tomo and Davide de Gennaro

Seven principles to ensure future-ready accounting graduates – a model for future research and practice pp. 1354-1380

Rouxelle De Villiers

Tax risks control and sustainable development: evidence from China pp. 1381-1400

Wanyi Chen

Student experiences studying accounting in English as an additional language pp. 1401-1424

Sonnette Smith, Adelia Carstens and Lesley Stainbank

The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis pp. 1425-1450

Stewart Li, Richard Fisher and Michael Falta

Profiling interdisciplinary accounting research: an analysis of publication descriptors in three leading journals pp. 1451-1472

Lina Xu, Steven Dellaportas, Zhiqiang Yang and Sophia Ji

Loan loss provision models in Brazilian banks pp. 1473-1491

Fernando Galdi, André De Moura and Robson França

Volume 29, issue 5, 2021

Four research pathways for understanding the role of smart technologies in accounting pp. 1041-1062

Daniela Mancini, Rosa Lombardi and Madjid Tavana

Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy pp. 1063-1087

Luca Ferri, Rosanna Spanò, Gianluca Ginesti and Grigorios Theodosopoulos

Big data and data analytics in auditing: in search of legitimacy pp. 1088-1112

Federica De Santis and Giuseppe D’Onza

Twenty years of XBRL: what we know and where we are going pp. 1113-1145

Francesca Bartolacci, Andrea Caputo, Andrea Fradeani and Michela Soverchia

Embedding smart technologies in accounting to meet global irrigation challenges pp. 1146-1178

Joanne Louise Tingey-Holyoak, John Dean Pisaniello and Peter Buss

The digital transformation of corporate reporting – a systematic literature review and avenues for future research pp. 1179-1208

Rosa Lombardi and Giustina Secundo

ICD corporate communication and its determinants: evidence from Italian listed companies’ websites pp. 1209-1232

Giuseppe Nicolò, Natalia Aversano, Giuseppe Sannino and Paolo Tartaglia Polcini

Exploring the relationship between audit and technology. A bibliometric analysis pp. 1233-1260

Rita Lamboglia, Domenica Lavorato, Eusebio Scornavacca and Stefano Za

Volume 29, issue 4, 2020

Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research pp. 673-690

Cristiano Busco, Fabrizio Granà and Giulia Achilli

“Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis pp. 691-719

Assunta Di Vaio, Theodore Syriopoulos, Federico Alvino and Rosa Palladino

Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan pp. 720-739

Rayhan Arul, Charl de Villiers and Ruth Dimes

Flows of information and meaning: a vocabulary approach to integrated thinking and reporting pp. 740-774

Sonia Quarchioni, Pasquale Ruggiero and Rodolfo Damiano

Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking pp. 775-804

Nicholas McGuigan, Ellen Haustein, Thomas Kern and Peter Lorson

Integrated thinking: measuring the unobservable pp. 805-822

Irma Malafronte and John Pereira

Developing forward-looking orientation in integrated reporting pp. 823-850

Martin H. Kunc, Maria Cleofe Giorgino and Federico Barnabè

How management control systems enable and constrain integrated thinking pp. 851-872

Ruth Dimes and Charl de Villiers

Integrated thinking, orchestration of the six capitals and value creation pp. 873-907

Roshan Herath, Samanthi Senaratne and Nuwan Gunarathne

CEO power and integrated reporting pp. 908-942

Isabel-Maria Garcia-Sanchez, Nicola Raimo and Filippo Vitolla

Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice pp. 943-965

Alain Devalle, Melchior Gromis di Trana, Simona Fiandrino and Demetris Vrontis

The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking pp. 966-984

Adriana Rossi and Mercedes Luque-Vílchez

Integrated processing of sustainability accounting reports: a multi-utility company case study pp. 985-1004

Francesco Paolone, Alberto Sardi, Enrico Sorano and Alberto Ferraris

Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach pp. 1005-1038

Sandro Brunelli, Camilla Falivena, Chiara Carlino and Francesco Venuti

Volume 29, issue 3, 2020

Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research pp. 405-429

Alessandro Lai and Riccardo Stacchezzini

The challenges of sustainability reporting and their management: the case of Estra pp. 430-448

Patrice De Micco, Loredana Rinaldi, Gianluca Vitale, Sebastiano Cupertino and Maria Pia Maraghini

Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality? pp. 449-476

Jonida Carungu, Roberto Di Pietra and Matteo Molinari

Investigating the sustainability habitus: insights from Aramex’s sustainability practices and reports pp. 477-501

Larissa von Alberti-Alhtaybat, Zaidoon Alhatabat and Khaldoon Al-Htaybat

Accounting for biodiverse wildlife corridor plantations pp. 502-523

Claire Horner and Neil Davidson

Repairing legitimacy through discourses: insights from the Volkswagen’s 2015 diesel scandal pp. 524-542

Cristina Florio and Alice Francesca Sproviero

Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context pp. 543-567

Dinithi Dissanayake

Impression management strategies and water disclosures – the case of CDP A-list pp. 568-585

Ana Fialho, Ana Morais and Rosalina Pisco Costa

Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis pp. 586-616

Francesca Manes-Rossi, Giuseppe Nicolò, Adriana Tiron Tudor and Gianluca Zanellato

Environmental disclosure and sentiment analysis: state of the art and opportunities for public-sector organisations pp. 617-646

Laura Rocca, Davide Giacomini and Paola Zola

The effect of enterprise risk management on financial performance and firm value: the role of environmental, social and governance performance pp. 647-670

Chairani Chairani and Sylvia Veronica Siregar

Volume 29, issue 2, 2020

Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment pp. 185-196

Sumit Lodhia, Umesh Sharma and Mary Low

Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability pp. 197-218

Judy Brown and Jesse Dillard

Financial and non-financial benefits of carbon controls pp. 219-246

Binh Bui, Thu Phuong Truong and Ellie J. Chapple

Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective pp. 247-263

Irshad Ali, Sumit Lodhia and Anil K. Narayan

Barriers for sustainability reporting: evidence from Indo-Pacific region pp. 264-293

Dinithi Dissanayake, Sanjaya Kuruppu, Wei Qian and Carol Tilt

Ethics disclosure as strategy: a longitudinal case study pp. 294-323

Sriyalatha Kumarasinghe, Indujeeva Keerthilal Peiris and André M. Everett

PPPs and non-financial value: a critical analysis of public policy and implications for social, environmental and indigenous cultural values pp. 324-344

Gordon Boyce and Lachlan McDonald-Kerr

The state of disclosures on Aboriginal engagement: an examination of Australian mining companies pp. 345-370

Amanpreet Kaur and Wei Qian

Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study pp. 371-402

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

Volume 29, issue 1, 2020

Enacting governance at the local level through management control systems: the case of a multinational energy company pp. 1-20

Fabrizio Granà, Giulia Achilli, Cristiano Busco and Maria Federica Izzo

Determinants of corporate corruption disclosures: evidence based on EU listed firms pp. 21-38

Bikki Jaggi, Alessandra Allini, Gianluca Ginesti and Riccardo Macchioni

Assurance service and performance. Effect of CEO characteristics pp. 39-59

Kofi Mintah Oware and T. Mallikarjunappa

Gender and CSR decisions: perspectives from Australian boards pp. 60-85

Kathyayini Kathy Rao and Carol Tilt

Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures? pp. 86-109

Javier Andrades, Domingo Martinez-Martinez and Manuel Larrán Jorge

South African accounting academics’ conceptualisations of the teaching-research nexus pp. 110-134

Ilse Lubbe and Angus Duff

Corporate governance and corporate social responsibility synergies: evidence from New Zealand pp. 135-160

Rashid Zaman, Muhammad Nadeem and Mariela Carvajal

Leadership-in-teams, ready, willing and able: perspectives of international accounting students pp. 161-182

Heinrich Oosthuizen, Paul De Lange, Trevor Wilmshurst and Nicola Beatson