Meditari Accountancy Research

2012 - 2024

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

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Volume 28, issue 6, 2020

Strategising identity in the accounting profession pp. 917-949

Andrea Tomo and Rosanna Spanò

Mandatory CSR expenditure and stock return pp. 951-975

Asit Bhattacharyya and Md Lutfur Rahman

The association between organisational culture, CSR practices and organisational performance in an emerging economy pp. 977-1011

Faruk Bhuiyan, Kevin Baird and Rahat Munir

Board composition and gender sensitivity approach in Italian universities pp. 1013-1036

Romilda Mazzotta, Maria Teresa Nardo, Patrizia Pastore and Giovanna Vingelli

Stories of grey zone between corruption and whistleblowing: insights from the Italian public administration pp. 1037-1058

Andrea Tomo, Ernesto De Nito, Paolo Canonico, Gianluigi Mangia and Stefano Consiglio

Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries pp. 1059-1087

Lorenzo Simoni, Laura Bini and Marco Bellucci

A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS) pp. 1089-1117

Yosra Mnif and Yosra Gafsi

The impact of financial restatements on financial markets: a systematic review of the literature pp. 1119-1147

João L.F.R. Fragoso, Rúben M.T. Peixinho, Luís M.S. Coelho and Inna C.S. Paiva

Investigating risk disclosures in Italian integrated reports pp. 1149-1178

James Guthrie, Francesca Manes Rossi, Rebecca Levy Orelli and Giuseppe Nicolò

A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy pp. 1179-1208

Marco Maffei, Clelia Fiondella, Claudia Zagaria and Annamaria Zampella

Internal audit function and real earnings management practices in an emerging market pp. 1209-1230

Belal Ali Abdulraheem Ghaleb, Hasnah Kamardin and Adel Ali Al-Qadasi

Volume 28, issue 5, 2020

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation pp. 701-725

Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist and John Dumay

Exploring the term “non-financial information”: an academics’ view pp. 727-749

Lara Tarquinio and Stefanía Carolina Posadas

Directive 2014/95/EU pp. 751-779

Joanna Krasodomska, Jan Michalak and Katarzyna Świetla

Voluntary versus mandatory non-financial disclosure pp. 781-802

Federica Doni, Silvio Bianchi Martini, Antonio Corvino and Michela Mazzoni

Corporate accountability and stakeholder connectivity. A case study pp. 803-831

Eleonora Masiero, Daria Arkhipova, Maurizio Massaro and Carlo Bagnoli

Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors pp. 833-862

Reiner Quick and Petra Inwinkl

In search of legitimacy: a semiotic analysis of business model disclosure practices pp. 863-887

Patrizia Di Tullio, Diego Valentinetti, Christian Nielsen and Michele Antonio Rea

Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade? pp. 889-914

Lucia Biondi, John Dumay and David Monciardini

Volume 28, issue 4, 2020

Commercialization of audit firms and auditors’ subjective well-being pp. 565-585

Yilia Ponomareva, Timur Uman, Pernilla Broberg, Emmy Vinberg and Karoline Karlsson

The influence of the ASEAN economic community on the future of the management accounting profession pp. 587-611

Desi Adhariani

The use of social media as a legitimation tool for sustainability reporting pp. 613-632

Sumit Lodhia, Amanpreet Kaur and Gerard Stone

Strategic investment decision-making practices in large manufacturing companies pp. 633-653

Fadi Alkaraan

The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure pp. 655-679

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

Democracy and financial transparency of local governments in Sub-Saharan Africa pp. 681-699

Redeemer Krah and Gerard Mertens

Volume 28, issue 3, 2020

A framework for the evaluation of the perceived value added by internal auditing pp. 413-434

Lise Muriel Botha and Naomi Wilkinson

Integrated thinking in the reporting of public sector enterprises: a proposal of contents pp. 435-453

Pilar Tirado-Valencia, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano and Marta De Vicente-Lama

An analysis of current tax revolt factors in South Africa pp. 455-483

Hanneke Du Preez and Jacqueline Stoman

Ownership structure and the cost of equity in the European context pp. 485-514

Fabio La Rosa, Francesca Bernini and Roberto Verona

The Australian carbon tax: corporate perceptions, responses and motivations pp. 515-542

Jayanthi Kumarasiri and Sumit Lodhia

The directionality of uncertainty expressions and the foreign language effect pp. 543-563

Yuqian Zhang, Anura De Zoysa and Corinne Cortese

Volume 28, issue 2, 2019

Ironies of narrative accounting research and the case for professional accounting judgement in accounting scholarship pp. 229-250

Brian A. Rutherford

The effects of the credit selection criteria on non-performing loans pp. 251-275

Francesco Campanella, Francesco Gangi, Mario Mustilli and Luana Serino

Revenue-expense versus asset-liability model pp. 277-310

Nicola Moscariello, Fabio La Rosa, Francesca Bernini and Pietro Fera

The (in)coherence in accounting for goodwill pp. 311-325

Stefano Garzella, Salvatore Ferri, Raffaele Fiorentino and Francesco Paolone

Corporate tax planning and corporate tax disclosure pp. 327-364

Mahfoudh Hussein Mgammal

Accounting for certified emission reductions (CERs) in India pp. 365-389

Praveen Kumar and Mohammad Firoz

Learning preferences in accounting education: a focus on the role of visualization pp. 391-412

Enrico Bracci, Mouhcine Tallaki and Monia Castellini

Volume 28, issue 1, 2019

Curriculum reduction, cognitive load and understanding of core principles pp. 1-25

Taryn Miller

Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality pp. 26-50

Abdulaziz Alzeban

Intellectual capital disclosure and academic rankings in European universities pp. 51-71

Isabel Brusca, Sandra Cohen, Francesca Manes-Rossi and Giuseppe Nicolò

Social report innovation: evidence from a major Italian bank 2007-2012 pp. 72-88

Ann Martin-Sardesai and James Guthrie

Perception of preparers of sustainability reports in the Middle East pp. 89-116

Muatasim Ismaeel and Zarina Zakaria

A mixed content analysis model of ethics in the accounting profession pp. 117-138

Mohammad Namazi and Hossein Rajabdorri

Contingent fit between business strategies and environmental uncertainty pp. 139-167

Dianwicaksih Arieftiara, Sidharta Utama, Ratna Wardhani and Ning Rahayu

A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations pp. 168-205

Stephan Fuhrmann

Cross-border acquisition and financial leverage: the empirical evidence from acquisition in Asia pp. 206-228

Fadhil Rahmat Novialdi and Ratna Wardhani

Volume 27, issue 6, 2019

Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia pp. 805-822

Suhaiza Ismail and Zuhudha Rasheed

A conceptual framework of tax knowledge pp. 823-839

Marina Bornman and Pusheletso Ramutumbu

Interaction between internal and external auditors – insights from a developing country pp. 840-861

Grace Mubako and Susan Charowedza Muzorewa

Using a stakeholder developed case study to develop soft skills pp. 862-882

Grant Samkin and Monique Keevy

Putting some “sense” into our research pp. 883-892

Naomi Soderstrom

Investors’ perception on the usefulness of management report disclosures pp. 893-920

Mostafa Kayed Mohamed, Alessandra Allini, Luca Ferri and Annamaria Zampella

Mixed methods in accounting: a field based analysis pp. 921-938

Christiaan Lamprecht and Timothy C. Guetterman

Volume 27, issue 5, 2019

The disruptive and transformative potential of new technologies for accounting, accountants and accountability pp. 677-694

Mauricio Marrone and James Hazelton

Visualization of tax avoidance and tax rate convergence pp. 695-724

Chika Saka, Tomoki Oshika and Masayuki Jimichi

Blockchain and its implications for accounting and auditing pp. 725-740

Enrique Bonsón and Michaela Bednárová

CSR communication through Facebook in the Latin American integrated market (MILA) pp. 741-760

Yuli Marcela Suárez-Rico, Antonia García-Benau Mª and Mauricio Gómez-Villegas

COBIT 5 compliance: best practices cognitive computing risk assessment and control checklist pp. 761-788

Jana van Wyk and Riaan Rudman

Art, accounting and technology: unravelling the paradoxical “in-between” pp. 789-804

Nicholas McGuigan and Alessandro Ghio

Volume 27, issue 4, 2019

Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises pp. 505-533

Daniela Argento, Giuseppe Grossi, Kamilla Persson and Theres Vingren

Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables pp. 534-555

Javier Andrades Peña and Manuel Larrán Jorge

The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise pp. 556-579

Federica Farneti, Federica Casonato, Monica Montecalvo and Charl de Villiers

Social reports of an Italian provincial government: a longitudinal analysis pp. 580-612

Federica Farneti, James Guthrie and Marcello Canetto

The contingency of performance measurement systems in Moroccan public institutions and enterprises pp. 613-632

Mohammed Ibrahimi and Siham Naym

Environmental reporting by the Malaysian local governments pp. 633-651

Che Ku Hisam Che Ku Kassim, Suraya Ahmad, Noor Emilina Mohd Nasir, Wan Mohd Nazif Wan Mohd Nori and Nur Nariza Mod Arifin

Incorporating the environmental dimension into the balanced scorecard pp. 652-674

Salim Khalid, Claire Beattie, John Sands and Veronica Hampson

Volume 27, issue 3, 2019

Operating within the boundaries of legislation, accountability and personal agendas pp. 346-365

Sotirios Karatzimas and Carles Griful Miquela

The views of privacy auditors regarding standards and methodologies pp. 366-398

Alan Toy, David Lau, David Hay and Gehan Gunasekara

Analysis of disclosure determinants: a local-relation approach pp. 399-415

Nicola Castellano, Roberto Del Gobbo and Katia Corsi

Metaphysics, methodology and theory in classical accounting thought pp. 416-447

Brian A. Rutherford

Transformation of the accounting profession pp. 448-471

Elmarie Sadler and Jacobus Stephanus Wessels

Key audit matters: insight from audit experts pp. 472-494

Milton Segal

Volume 27, issue 2, 2019

Outsourced supply chains as a complex adaptive system pp. 170-195

Jim Rooney and Yiyuan Cao

Institutional and economic determinants of corporate social responsibility disclosure by banks pp. 196-227

Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo and Maria José Pires Carvalho Silva

Are provisions and contingent liabilities priced by the market? pp. 228-257

Ana Isabel Lopes and Laura Reis

Social responsibility disclosure determinants by philanthropic higher education institutions pp. 258-286

Rosane Maria Seibert and Clea Beatriz Macagnan

Voluntary disclosure of environmental performance after regulatory change pp. 287-324

Kim Shima and Scott Fung

A narrative on integrating research and theory into undergraduate accounting curriculum pp. 325-344

Ron Baker and Sara Wick

Volume 27, issue 1, 2019

From innovation performance to business performance pp. 2-16

Christian Nielsen

What do we know about meta-analyses in accounting, auditing, and corporate governance? pp. 17-43

Patrick Velte

Transparency and the rhetorical use of citations to Robert Yin in case study research pp. 44-71

Maurizio Massaro, John Dumay and Carlo Bagnoli

Audit committee, internal audit function and earnings management: evidence from Jordan pp. 72-90

Ebraheem Saleem Salem Alzoubi

Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements pp. 91-124

Ana Isabel Lopes and Mariana Lopes

Misuse of non-mandatory earnings reporting by companies pp. 125-146

Michael Howard, Warren Maroun and Robert Garnett

Bitcoin as a new asset class pp. 147-168

Asheer Jaywant Ram