Meditari Accountancy Research

2012 - 2024

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

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Volume 26, issue 4, 2018

Measuring for climate actions: a disclosure study of ten megacities pp. 550-575

Parvez Mia, James Hazelton and James Guthrie

Bringing active learning into the accounting classroom pp. 576-597

Satoshi Sugahara and Steven Dellaportas

Harmonising non-financial reporting regulation in Europe pp. 598-621

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

The auditor’s opinion modifications around domestic and global financial crises pp. 622-639

Banu Sultanoglu, Can Simga Mugan, Umut Sekerdag and Adil Oran

Corporate social responsibility inEconomia Aziendalescholars’ theories pp. 640-656

Stefano Coronella, Fabio Caputo, Rossella Leopizzi and Andrea Venturelli

The role of the internal audit function in integrated reporting: a developing economy perspective pp. 657-674

Lindie Engelbrecht, Yaeesh Yasseen and Irfaan Omarjee

Empirical examination of organizational culture on accounting information system and corporate performance pp. 675-698

Amoako Kwarteng and Felix Aveh

Volume 26, issue 3, 2018

The relationship between intellectual capital and big data: a review pp. 361-380

Federica De Santis and Claudia Presti

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution pp. 381-399

Matteo La Torre, Vida L. Botes, John Dumay, Michele Antonio Rea and Elza Odendaal

Developing a knowledge management strategy for data analytics and intellectual capital pp. 400-419

Harold D. Harlow

Transforming the stakeholders’ Big Data for intellectual capital management pp. 420-442

Lorna Uden and Pasquale Del Vecchio

Digital relational capital of a company pp. 443-462

Mariia Molodchik, Sofiia Paklina and Petr Parshakov

Breaching intellectual capital: critical reflections on Big Data security pp. 463-482

Matteo La Torre, John Dumay and Michele Antonio Rea

Museums creating value and developing intellectual capital by technology pp. 483-498

Mauro Romanelli

Understanding intellectual capital disclosure in online media Big Data pp. 499-530

Valentina Ndou, Giustina Secundo, John Dumay and Elvin Gjevori

The new era of business intelligence pp. 531-546

Milla Ratia, Jussi Myllärniemi and Nina Helander

Volume 26, issue 2, 2018

Taxation of the Bitcoin: initial insights through a correspondence analysis pp. 214-240

Asheer Jaywant Ram

Expectation gap between preparers and stakeholders in integrated reporting pp. 241-262

Nolin Riley Naynar, Asheer Jaywant Ram and Warren Maroun

The South African chartered accountant academic pp. 263-283

Phillip de Jager, Ilse Lubbe and Elmarie Papageorgiou

What explains student’s intentions to pursue a certified professional accountancy qualification? pp. 284-304

Godfred Matthew Yaw Owusu, Victoria Asantewaa Obeng, Charles Gyamfi Ofori, Teddy Ossei Kwakye and Rita Amoah Bekoe

Assessing current company reports according to the IIRC integrated reporting framework pp. 305-333

Merve Kılıç and Cemil Kuzey

Sustainability reporter classification matrix: explaining variations in disclosure quality pp. 334-352

Muhammad Bilal Farooq, Ammad Ahmed and Muhammad Nadeem

Volume 26, issue 1, 2018

Is the medium the message? pp. 2-12

Sumit Lodhia

Narrating the narrative turn in narrative accounting research pp. 13-43

Brian A. Rutherford

Progressive public administration and new public management in public sector accountancy pp. 44-69

Bruce Vivian and Warren Maroun

Designing a conceptual methodology for structuration research pp. 70-87

Georgios Makrygiannakis and Lisa Jack

Determinants of carbon management accounting adoption in Ghanaian firms pp. 88-121

Edward Nartey

Incentives and monitoring: impact on the financial and non-financial orientation of capital budgeting pp. 122-144

Michael J. Turner and Leonard V. Coote

Implications of corporate accountability on civil society pp. 145-169

David Alexander, Adriana Tiron-Tudor and Ioana Dragu

Timely reporting and family ownership: the Portuguese case pp. 170-192

Isabel Costa Lourenço, Manuel Branco and José Dias Curto

Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns pp. 193-210

Robert Houmes, Charlie Chulee Jun, Kim Capriotti and Daphne Wang

Volume 25, issue 4, 2017

Developing a conceptual model of influences around integrated reporting, new insights and directions for future research pp. 450-460

Charl de Villiers, Pei-Chi Kelly Hsiao and Warren Maroun

Barriers to implementing the International Integrated Reporting Framework pp. 461-480

John Dumay, Cristiana Bernardi, James Guthrie and Matteo La Torre

Exploring the challenges of preparing an integrated report pp. 481-504

Mary-Anne McNally, Dannielle Cerbone and Warren Maroun

The implementation of integrating reporting in SMEs pp. 505-532

Mara Del Baldo

What does materiality mean to integrated reporting preparers? An empirical exploration pp. 533-552

Alessandro Lai, Gaia Melloni and Riccardo Stacchezzini

Integrated reporting and integrated thinking in Italian public sector organisations pp. 553-573

James Guthrie, Francesca Manes-Rossi and Rebecca Levy Orelli

Integrated thinking as a cultural control? pp. 574-604

John Dumay and Tim Dai

Integrated reporting as a strategy for firm growth: multiple case study in Colombia pp. 605-628

Hugo A. Macias and Angelica Farfan-Lievano

The readability of integrated reports pp. 629-653

Elda du Toit

Integrated reporting by South African companies: a case study pp. 654-674

Elda du Toit, Renier van Zyl and Gina Schütte

A research template to evaluate the degree of accountability of integrated reporting: a case study pp. 675-704

Antonella Silvestri, Stefania Veltri, Andrea Venturelli and Saverio Petruzzelli

Volume 25, issue 3, 2017

Non-GAAP earnings: international overview and suggestions for future research pp. 318-335

Ana Marques

Opportunities for auditing research: back to our interdisciplinary roots pp. 336-350

David Hay

Oversight of audit quality in the UK: insights into audit committee conduct pp. 351-367

Noor Adwa Sulaiman

Developing early career professional auditors at work pp. 368-390

Kato Plant, Karin Barac and Herman De Jager

Corporate sustainability measurement based on entropy weight and TOPSIS pp. 391-413

Guler Aras, Nuray Tezcan, Ozlem Kutlu Furtuna and Evrim Hacioglu Kazak

Corporate social responsibility: Internet social and environmental reporting by banks pp. 414-446

Sandra Khalil and Patrick O’sullivan

Volume 25, issue 2, 2017

Sustainability reporting pp. 186-215

Kwame Oduro Amoako, Beverley R. Lord and Keith Dixon

The influence of institutional environment on corporate responsibility disclosures in Ghana pp. 216-240

Edem Emerald Welbeck

Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados pp. 241-267

Philmore Alleyne, Wayne Charles-Soverall, Tracey Broome and Amanda Pierce

Independent monitoring and review functions in a financial reporting context pp. 268-290

Albertus Louw and Warren Maroun

Telephonic qualitative research interviews: when to consider them and how to do them pp. 291-316

Muhammad Bilal Farooq and Charl de Villiers

Volume 25, issue 1, 2017

The accountant: a character in literature pp. 2-27

G. Stevenson Smith

A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype pp. 28-36

Paul K. Wells

Values and ethical judgments pp. 37-64

Marilyn Waldron and Richard Fisher

Islamic banking in South Africa – form over substance? pp. 65-81

Faatima Kholvadia

The perceived relevance of tax risk-management in a South African context pp. 82-94

Talya Gail Segal, Milton Segal and Warren Maroun

Accounting information quality and decision-usefulness of governmental financial reporting pp. 95-113

Sandra Cohen and Sotirios Karatzimas

Determinants of greenhouse gas assurance provider choice pp. 114-135

Wendy Green, Stuart Taylor and Jennifer Wu

Stakeholder expectations of performance in public healthcare services pp. 136-157

Joseph Phiri

Discrete choice experiments: a research agenda for experimental accounting pp. 158-182

Michael J. Turner and Leonard V. Coote