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Michael John Jones

(deceased)
Not to be confused with: Michael Jones, Michael David Jones

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Articles

  1. Moreno, Alonso & Jones, Michael John, 2022. "Impression management in corporate annual reports during the global financial crisis," European Management Journal, Elsevier, vol. 40(4), pages 503-517.

    Cited by:

    1. Yanxi Li & Delin Meng & Lan Wang, 2025. "Performance pressure and annual report text manipulation: Evidence from China," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 34(4), pages 1382-1398, October.
    2. Masibulele Phesa & Mabutho Sibanda & Frank Ranganai Matenda & Zamanguni Gumede, 2025. "Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research," JRFM, MDPI, vol. 18(5), pages 1-33, May.
    3. Miguel Pombinho & Ana Fialho & Andreia Dionísio, 2025. "Impression Management in Corporate Social Responsibility Reporting: An Analysis of Chief Executive Officer Letters in the Oil and Gas Sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4942-4962, July.
    4. Binh Thi Hai Le & Cong Van Nguyen, 2024. "Studying the impact of profitability, bankruptcy risk, and pandemic on narrative tone in annual reports in an emerging market in the East," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-16, December.
    5. Tang, Pengcheng & Wang, Guolin & Wang, Jinwei & Tian, Hao, 2025. "Decoding carbon information disclosure with NLP techniques: Combating carbonwashing for energy and climate transition," Energy, Elsevier, vol. 335(C).
    6. Masibulele Phesa & Mabutho Sibanda & Zamanguni Hariatah Gumede, 2024. "Assuring the chairperson’s statement in the integrated report An auditing framework to curb the use of impression management in corporate reporting," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(5), pages 663-683, July.
    7. Agne Sneideriene & Renata Legenzova, 2025. "Uncovering Greenwashing: Investigating Impression Management Gap in Corporate Reporting," Sustainability, MDPI, vol. 17(18), pages 1-27, September.

  2. Muhammad Azizul Islam & Barry J. Cooper & Shamima Haque & Michael John Jones, 2022. "Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia," Accounting Forum, Taylor & Francis Journals, vol. 46(1), pages 30-56, January.

    Cited by:

    1. Qiaowen Zhang & Annalien de Vries, 2022. "Seeking Moral Legitimacy through Corporate Social Responsibility: Evidence from Chinese Manufacturing Multinationals," Sustainability, MDPI, vol. 14(9), pages 1-21, April.
    2. Claire E F Wright & Corinne Cortese & Abdullah Al-Mamun & Searat Ali, 2024. "The Whiteboard: Decoupling of ethnic and gender diversity reporting and practice in corporate Australia," Australian Journal of Management, Australian School of Business, vol. 49(1), pages 33-52, February.

  3. Muhammad Azizul Islam & Shamima Haque & Sharon Henderson & Michael John Jones & Homaira Semeen, 2021. "Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 34(8), pages 1851-1882, June.

    Cited by:

    1. Catarina Cepêda & Albertina Paula Monteiro & Beatriz Aibar‐Guzmán, 2025. "Decoupling in Sustainability Reporting: A Systematic Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 2988-3007, May.
    2. Musa Ghazwani & Rami Salem & Xi Song & Nedal Sawan & Krayyem Al‐Hajaya, 2025. "Navigating Corporate Integrity: Anti‐Corruption Reporting, Board Cultural Diversity, and ESG‐Sustainability Performance in FTSE 350 Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 8442-8463, November.
    3. Giuseppe Maria Bifulco & Carlo Caserio & Francesca di Donato & Sara Trucco, 2025. "Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5601-5623, July.
    4. Claire E F Wright & Corinne Cortese & Abdullah Al-Mamun & Searat Ali, 2024. "The Whiteboard: Decoupling of ethnic and gender diversity reporting and practice in corporate Australia," Australian Journal of Management, Australian School of Business, vol. 49(1), pages 33-52, February.
    5. Musa Ghazwani & Rami Salem & Muhammad Usman & Ali T. Somaili, 2026. "Bridging Governance and Integrity: The Consequence of CSR Committee and Audit Committee Characteristics on Anti‐Corruption Disclosure in Saudi Arabia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 2128-2146, March.
    6. Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024. "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(2), pages 165-182, June.
    7. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).

  4. Michael J. Jones & Andrea Melis, 2021. "The Continuity of the Board of Statutory Auditors Across Social, Economic and Political Institutional Changes," European Accounting Review, Taylor & Francis Journals, vol. 30(2), pages 349-380, March.

    Cited by:

    1. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

  5. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).

    Cited by:

    1. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    2. Zhao, Yinghan & Qu, Xiaoyu & Lucey, Brian, 2025. "Managerial myopia and biodiversity alignment- evidence from China," International Review of Financial Analysis, Elsevier, vol. 100(C).
    3. Claudio Nuber & Patrick Velte, 2021. "Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1958-1992, May.
    4. Carlos Fernández‐Méndez & Shams Pathan, 2025. "Mandated Board Gender Diversity and ESG Performance: Evidence From the European “Women on Boards” Directive," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3602-3620, May.
    5. Gan, Yufei, 2025. "When green claims turn brown: The Impact of corporate greenwashing on biodiversity risk in China," The Quarterly Review of Economics and Finance, Elsevier, vol. 104(C).
    6. Saudi‐Yulieth Enciso‐Alfaro & Isabel‐María García‐Sánchez, 2024. "Do boards care about planetary boundaries? A gender perspective on circular economy disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4562-4597, July.
    7. Thang Ngoc Dang & Monomita Nandy & Suman Lodh & Khaled Hussainey, 2026. "Nature at Risk, Finance at Stake: A Systematic Literature Review of Biodiversity Risk in Finance Research," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4256-4276, March.
    8. Damilola Felix Eluyela & Rakesh Pandey & Craig Deegan & Mansi Mansi, 2026. "Biodiversity Research From an Accountability Perspective: Current Gaps and Prospects for Future Research," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(1), pages 131-152, February.
    9. Tindall, Greg, 2025. "A real effect of climate-related shareholder proposals: Diversification," The British Accounting Review, Elsevier, vol. 57(5).
    10. Maria Aluchna & Maria Roszkowska‐Menkes & Sana Khan, 2024. "Corporate governance perspective on environmental reporting: Literature review and future research agenda," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1550-1577, May.
    11. Mariela Carvajal & Muhammad Nadeem & Rashid Zaman, 2022. "Biodiversity disclosure, sustainable development and environmental initiatives: Does board gender diversity matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 31(3), pages 969-987, March.
    12. Racha Harakati & Ines Ghazouani & Zaineb Hlioui, 2024. "CEO gender and climate change commitment: The mediating effect of environmental regulation perception," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4630-4650, September.
    13. Amir Allam & Tantawy Moussa & Mahmoud Elmarzouky, 2024. "Examining the relationship between CEO power and modern slavery disclosures: The moderating role of board gender diversity in UK companies," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8067-8085, December.
    14. Gull, Ammar Ali & Carvajal, Mariela & Atif, Muhammad & Nadeem, Muhammad, 2024. "The presence and composition of sustainability committee and waste management practices," International Review of Financial Analysis, Elsevier, vol. 93(C).
    15. Yanqi Sun & Pui San Ip & Michael Jones & Jenny Jing Wang & Yi An, 2021. "Determinants of Animal Welfare Disclosure Practices: Evidence from China," Sustainability, MDPI, vol. 13(4), pages 1-16, February.
    16. Mônica Cavalcanti Sá de Abreu & Romulo Alves Soares & Victor Daniel‐Vasconcelos & Vicente Lima Crisóstomo, 2023. "Does board diversity encourage an environmental policy focused on resource use, emission reduction and innovation? The case of companies in Latin America," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1161-1176, May.
    17. Rania B'eji & Ouidad Yousfi & Abdelwahed Omri, 2021. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Papers 2102.09218, arXiv.org.
    18. Inmaculada Bel‐Oms & María Consuelo Pucheta‐Martínez & Isabel Gallego‐Álvarez, 2025. "Do CEO Attributes in the Energy Sector Matter in Sustainability Performance? The Moderating Role Performed by Board Gender Diversity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 3997-4018, May.
    19. Patrick Velte, 2024. "Sustainable board governance and environmental performance: European evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3397-3421, May.
    20. Tantawy Moussa & Amir Allam & Mahmoud Elmarzouky, 2023. "An examination of UK companies' modern slavery disclosure practices: Does board gender diversity matter?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(8), pages 5382-5402, December.
    21. Rania Béji & Ouidad Yousfi & Abdelwahed Omri, 2020. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Post-Print hal-03144756, HAL.
    22. Orazalin, Nurlan S. & Ntim, Collins G. & Kalimilo Malagila, John, 2025. "Corporate governance, national governance quality, and biodiversity reporting: Global evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    23. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    24. Beatriz Aibar‐Guzmán & Nicola Raimo & Filippo Vitolla & Isabel‐María García‐Sánchez, 2024. "Corporate governance and financial performance: Reframing their relationship in the context of climate change," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1493-1509, May.
    25. Ahmad Hambali & Desi Adhariani, 2024. "Corporate biodiversity disclosure: The role of institutional factors and corporate governance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5260-5274, November.
    26. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    27. Marwa Elnahass & Yousry Ahmed & Vu Quang Trinh, 2025. "Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(4), pages 3368-3394, October.
    28. Hussain Muhammad & Mohamed Aman, 2026. "How Environmental Regulations Influence ESG Controversies: The Role of Climate Governance and Environmental Decoupling," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 1320-1338, January.
    29. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    30. Gull, Ammar Ali & Atif, Muhammad & Hussain, Nazim, 2023. "Board gender composition and waste management: Cross-country evidence," The British Accounting Review, Elsevier, vol. 55(1).
    31. Salaheldin Hamad & Fong‐Woon Lai & Muhammad Kashif Shad & Zdeňka Konečná & Feybi Ariani Goni & Abdoulmohammad Gholamzadeh Chofreh & Jiří Jaromír Klemeš, 2022. "Corporate governance code and voluntary disclosure of integrated reporting: Evidence from an emerging economy," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1497-1510, December.
    32. Gurmani Chadha & Monica Singhania & Shikha Gupta, 2026. "The Subliminal Ledger: Measuring and Reporting Corporate Culture's Influence on Social Sustainability," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(S1), pages 470-503, January.
    33. Jennifer Martínez-Ferrero & Mehmet Eryilmaz & Nese Colakoglu, 2020. "How Does Board Gender Diversity Influence the Likelihood of Becoming a UN Global Compact Signatory? The Mediating Effect of the CSR Committee," Sustainability, MDPI, vol. 12(10), pages 1-19, May.
    34. Tim Heubeck, 2024. "Walking on the gender tightrope: Unlocking ESG potential through CEOs' dynamic capabilities and strategic board composition," Business Strategy and the Environment, Wiley Blackwell, vol. 33(3), pages 2020-2039, March.
    35. Jérôme, Tiphaine & Poretti, Cédric, 2025. "Stock market reaction to the voluntary adoption of nature-related financial disclosure: An event study," Finance Research Letters, Elsevier, vol. 71(C).
    36. Ummar Faruk Saeed & Wu Ning & Andrew Osei Agyemang, 2025. "Advancing Sustainable Development Goal 15: The Role of Corporate Governance Structures and Environmental Regulations in Emerging Economies," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(3), pages 3403-3426, June.
    37. Abeer Hassan & Lee Roberts & Kimberly Rodger, 2022. "Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 326-352, January.
    38. Peter Kwarteng & Kingsley Opoku Appiah & Joseph Akadeagre Agana & Newman Amaning, 2024. "Effect of corporate governance mechanisms on corporate strategy for listed firms in Sub-Saharan Africa (SSA)," SN Business & Economics, Springer, vol. 4(6), pages 1-39, June.
    39. Javad Izadi & Manita Kaur Shetra & Pantea Foroudi & Maria Palazzo, 2025. "The effect of CSR on corporate financial performance, considering the role of female representation in the retail industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1863-1878, March.
    40. Jing Claire Li & Abdelhafid Benamraoui & Neeta Shah & Sudha Mathew, 2021. "Dynamic Capability and Strategic Corporate Social Responsibility Adoption: Evidence from China," Sustainability, MDPI, vol. 13(10), pages 1-19, May.
    41. Wang, Yueyang, 2025. "The silent cost of biodiversity loss: Unveiling its impact on institutional ownership," International Review of Financial Analysis, Elsevier, vol. 103(C).
    42. Iman Babiker & Mashael Bakhit & Aida Osman Abdalla Bilal & Ayman Abdalla Mohammed Abubakr & Abubkr Ahmed Elhadi Abdelraheem, 2025. "The Effect of Female Representation on Boards on Environmental, Social, and Governance Disclosure: Empirical Evidence from Saudi Highly Polluting Industries," Sustainability, MDPI, vol. 17(6), pages 1-28, March.
    43. Patrick Velte, 2023. "Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 3063-3074, November.
    44. Ammar Ali Gull & Tanveer Ahsan & Sabri Boubaker & Fabiana Roberto, 2026. "Women on Board and Climate Change: An Illustration Through Greenhouse Gas Emissions," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 31(1), pages 1302-1332, January.
    45. Khine Kyaw & Sirimon Treepongkaruna & Pornsit Jiraporn, 2022. "Board gender diversity and environmental emissions," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 2871-2881, November.
    46. Xianhui Shen & Hanli Wu, 2025. "The Impact of the Performance Gap on Corporate Biodiversity Disclosure," Australian Accounting Review, CPA Australia, vol. 35(4), pages 309-323, December.

  6. Alonso Moreno & Michael John Jones & Martin Quinn, 2019. "A longitudinal study of the textual characteristics in the chairman’s statements of Guinness," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(6), pages 1714-1741, July.

    Cited by:

    1. Gregory D. Saxton & Dean Neu, 2022. "Twitter-Based Social Accountability Processes: The Roles for Financial Inscriptions-Based and Values-Based Messaging," Journal of Business Ethics, Springer, vol. 181(4), pages 1041-1064, December.
    2. Michele Gendelsky de Oliveira & Graça Azevedo & Jonas Oliveira, 2021. "The Relationship between the Company’s Value and the Tone of the Risk-Related Narratives: The Case of Portugal," Economies, MDPI, vol. 9(2), pages 1-28, May.
    3. Vazirani, Ashish & Sarkar, Soumya & Soni, Mayank Jyotsna & Bhattacharjee, Titas & Mahapatra, Mousumi Singha, 2025. "Impression management by Indian female entrepreneurs: Mitigating investor bias in early-stage funding," Journal of Behavioral and Experimental Finance, Elsevier, vol. 46(C).
    4. Walid Ben‐Amar & Merridee Bujaki & Bruce McConomy & Philip McIlkenny, 2022. "Disclosure transparency and impression management: A textual analysis of board gender diversity disclosures in Canada," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1247-1265, September.
    5. Enrique Bonson & David Perea & Graca Azevedo, 2021. "Tone and content analysis in the president’s letters to shareholders: Spanish evidence," Upravlenets, Ural State University of Economics, vol. 12(1), pages 78-90, March.

  7. Silvia Gaia & Michael John Jones, 2019. "Biodiversity reporting for governmental organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(1), pages 1-31, September.

    Cited by:

    1. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    2. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    3. Tejedo-Romero, Francisca & Araujo, Joaquim Filipe Ferraz Esteves & Tejada, Ángel & Ramírez, Yolanda, 2022. "E-government mechanisms to enhance the participation of citizens and society: Exploratory analysis through the dimension of municipalities," Technology in Society, Elsevier, vol. 70(C).
    4. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.

  8. Abdulsamad Alazzani & Wan Nordin Wan-Hussin & Michael Jones, 2019. "Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 10(2), pages 274-296, March.

    Cited by:

    1. Shuchi Pahuja & Anita Agrawal, 2023. "Board Attributes and Corporate Social Responsibility: A Systematic Literature Review and Future Research Perspectives," Indian Journal of Corporate Governance, , vol. 16(1), pages 108-138, June.
    2. Cristina Boţa‐Avram & Adriana Tiron‐Tudor, 2025. "Women on Corporate Boards and Sustainability Reporting: A Proposed Integrated Framework of Determinants and Impacts," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 7180-7212, September.
    3. Caby, Jérôme & Coron, Clotilde & Ziane, Ydriss, 2024. "How does gender diversity in top management teams affect carbon disclosure and its quality: Evidence from the technological industry," Technological Forecasting and Social Change, Elsevier, vol. 199(C).
    4. Louis Yong Yu Lee & Jamin Kun Peng Xia & Daisy Mui Hung Kee, 2025. "Advancing Sustainability Reporting in ASEAN: Insights From a Systematic Review (2019–2023)," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 5238-5257, July.
    5. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    6. Tim Heubeck, 2024. "Untangling the Paradoxical Relationship Between Religion and Business: A Systematic Literature Review of Chief Executive Officer (CEO) Religiosity Research," Journal of Business Ethics, Springer, vol. 195(1), pages 191-214, November.

  9. Silvia Gaia & Michael John Jones, 2017. "UK local councils reporting of biodiversity values: a stakeholder perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(7), pages 1614-1638, September.

    Cited by:

    1. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    2. Damilola Felix Eluyela & Rakesh Pandey & Craig Deegan & Mansi Mansi, 2026. "Biodiversity Research From an Accountability Perspective: Current Gaps and Prospects for Future Research," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(1), pages 131-152, February.
    3. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    4. Orazalin, Nurlan S. & Ntim, Collins G. & Kalimilo Malagila, John, 2025. "Corporate governance, national governance quality, and biodiversity reporting: Global evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    5. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    6. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    7. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    8. Samuel Jack Anthony & Angus Morrison‐Saunders, 2023. "Analysing corporate forest disclosure: How does business value biodiversity?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 624-638, January.
    9. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    10. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    11. Lee Roberts & Nikoletta Georgiou & Abeer Mohamed Hassan, 2023. "Investigating biodiversity and circular economy disclosure practices: Insights from global firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1053-1069, May.
    12. Aditya Pandu Wicaksono & Doddy Setiawan, 2024. "Impacts of stakeholder pressure on water disclosure within Asian mining companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(3), pages 6493-6515, March.
    13. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.

  10. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.

    Cited by:

    1. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
    2. Bianca Raluca BADITOIU & Alexandru BUGLEA & Diana Corina GLIGOR-CIMPOIERU & Valentin Partenie MUNTEANU, 2020. "Csr Disclosure Of Financial European Companies Within Integrated Reports," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 924-938, November.
    3. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    4. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    5. Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang, 2022. "Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2879-2904, June.
    6. Ferry, Laurence & Midgley, Henry & Haslam, Jim, 2024. "Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    7. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
    8. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    9. O'Dwyer, Brendan & Humphrey, Chris & Rowbottom, Nick, 2024. "From institutional integration to institutional demise: The disintegration of the International Integrated Reporting Council (IIRC)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    10. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    11. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2019. "Does national culture affect integrated reporting quality? A focus on GLOBE dimensions," EconStor Conference Papers 199012, ZBW - Leibniz Information Centre for Economics.
    12. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    13. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    14. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    15. Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone, 2022. "Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 1381-1420, April.
    16. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    17. Josua Oll & Sabrina Rommerskirchen, 2018. "What’s wrong with integrated reporting? A systematic review," Sustainability Nexus Forum, Springer, vol. 26(1), pages 19-34, December.
    18. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
    19. Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.

  11. Alpa Dhanani & Michael John Jones, 2017. "Editorial boards of accounting journals: gender diversity and internationalisation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(5), pages 1008-1040, June.

    Cited by:

    1. Leventis, Stergios & Dedoulis, Emmanouil & Kourdoumpalou, Stavroula, 2025. "An analysis of JIAAT editorial board composition and research review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    2. Cam, Olga & Ballantine, Joan, 2026. "Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective," The British Accounting Review, Elsevier, vol. 58(1).
    3. Fengyuan Liu & Petter Holme & Matteo Chiesa & Bedoor AlShebli & Talal Rahwan, 2023. "Gender inequality and self-publication are common among academic editors," Nature Human Behaviour, Nature, vol. 7(3), pages 353-364, March.
    4. Josep Maria Argilés-Bosch & Yuliya Kasperskaya & Josep Garcia-Blandon & Diego Ravenda, 2025. "The interplay of author and editor gender in acceptance delays: evidence from accounting journals," Scientometrics, Springer;Akadémiai Kiadó, vol. 130(3), pages 1939-1965, March.
    5. Marton Demeter, 2022. "Development Studies in the World System of Global Knowledge Production: A Critical Empirical Analysis," Progress in Development Studies, , vol. 22(3), pages 239-256, July.
    6. Manuel Goyanes & Márton Demeter & Aurea Grané & Irene Albarrán-Lozano & Homero Gil de Zúñiga, 2020. "A mathematical approach to assess research diversity: operationalization and applicability in communication sciences, political science, and beyond," Scientometrics, Springer;Akadémiai Kiadó, vol. 125(3), pages 2299-2322, December.
    7. Laker J. Newhouse & Margaret L. Brandeau, 2021. "Who Are the Gatekeepers? An Examination of Diversity in INFORMS Journal Editorial Boards," Service Science, INFORMS, vol. 13(3), pages 109-132, September.
    8. Manuel Goyanes & Márton Demeter & Zicheng Cheng & Homero Gil Zúñiga, 2022. "Measuring publication diversity among the most productive scholars: how research trajectories differ in communication, psychology, and political science," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(6), pages 3661-3682, June.
    9. Manuel Goyanes & Luis de-Marcos, 2020. "Academic influence and invisible colleges through editorial board interlocking in communication sciences: a social network analysis of leading journals," Scientometrics, Springer;Akadémiai Kiadó, vol. 123(2), pages 791-811, May.
    10. Dengsheng Wu & Xiaoli Lu & Jianping Li & Jing Li, 2020. "Does the institutional diversity of editorial boards increase journal quality? The case economics field," Scientometrics, Springer;Akadémiai Kiadó, vol. 124(2), pages 1579-1597, August.
    11. Corinne Cortese & Claire Wright, 2018. "Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 247-276, September.
    12. Ferhat D. Zengul & James D. Byrd & Nurettin Oner & Mark Edmonds & Arline Savage, 2019. "Exploring corporate governance research in accounting journals through latent semantic and topic analyses," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 26(4), pages 175-192, October.
    13. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    14. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    15. Barbara Bedowska-Sójka & Claudia Tarantola & Codruta Mare & Alessia Paccagnini & Belma Öztürkkal & Galena Pisoni & Albulena Shala & Rezarta Perri & Hanna Kristín Skaftadótti, 2025. "Editorial Boards of Finance Journals: The Gender Gap and Social Networks," Journal of Business Ethics, Springer, vol. 200(3), pages 669-687, September.
    16. Sümeyye Akça & Özlem Şenyurt, 2023. "Geographical representation of editorial boards: a review in the field of library and information sciences," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(2), pages 1409-1427, February.

  12. Sue Hrasky & Michael Jones, 2016. "Lake Pedder: Accounting, environmental decision-making, nature and impression management," Accounting Forum, Taylor & Francis Journals, vol. 40(4), pages 285-299, December.

    Cited by:

    1. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    2. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
    3. Blanco-Zaitegi, Goizeder & Álvarez Etxeberria, Igor & Moneva, José M., 2024. "Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).

  13. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.

    Cited by:

    1. Dina Lucia Todaro & Riccardo Torelli, 2024. "From greenwashing to ESG‐washing: A focus on the circular economy field," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4034-4046, September.
    2. Hutchinson, Mark C. & Lucey, Brian, 2024. "A bibliometric and systemic literature review of biodiversity finance," Finance Research Letters, Elsevier, vol. 64(C).
    3. Veronica Grosu & Dorel Mateș & Monica-Laura Zlati & Svetlana Mihaila & Marian Socoliuc & Marius-Sorin Ciubotariu & Simona-Maria Tanasă, 2020. "Econometric Model for Readjusting Significance Threshold Levels through Quick Audit Tests Used on Sustainable Companies," Sustainability, MDPI, vol. 12(19), pages 1-32, October.
    4. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
    5. Alexandre Rambaud & Véronique Blum & Hugues Chenet, 2024. "From Double Materiality to 'Double Materialities' in accounting: A framework for a systematic study of the variations of Double Materiality," CIRED Working Papers hal-04979693, HAL.
    6. Shauhrat S. Chopra & Sachini Supunsala Senadheera & Pavani Dulanja Dissanayake & Piumi Amasha Withana & Rajeev Chib & Jay Hyuk Rhee & Yong Sik Ok, 2024. "Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development," Sustainability, MDPI, vol. 16(2), pages 1-14, January.
    7. Othmar Manfred Lehner & Alex Nicholls & Sarah Beatrice Kapplmüller, 2022. "Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement," Journal of Business Ethics, Springer, vol. 179(4), pages 971-989, September.
    8. Josef Baumüller & Michaela-Maria Schaffhauser-Linzatti, 2018. "In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU [Wesentlichkeit(en) in der nichtfinanziellen Berichterstattung – Eine Analyse der Berichtspflichten gemäß Richtlinie 2014/95/EU]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 101-111, December.
    9. Adams, Sarah & Hall, Matthew & Xiao, Xinning, 2024. "Styles of verification and the pursuit of organisational repair: The case of social impact," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    10. Inten Meutia & Shelly F. Kartasari & Zulnaidi Yaacob, 2022. "Stakeholder or Legitimacy Theory? The Rationale behind a Company’s Materiality Analysis: Evidence from Indonesia," Sustainability, MDPI, vol. 14(13), pages 1-20, June.
    11. Chiara Mio & Marco Fasan & Antonio Costantini, 2020. "Materiality in integrated and sustainability reporting: A paradigm shift?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(1), pages 306-320, January.
    12. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
    13. Hanlu Cheng & Sifan Gao, 2025. "Sustainability reporting assurance and corporate employment structure: empirical evidence from Chinese listed companies," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-13, December.
    14. Jolanta Wisniewska & Joanna Gorka, 2021. "A Model on the Decision to Conduct Independent Verification of CSR Data: The Case of Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(2 - Part ), pages 189-212.
    15. Isabel‐María García‐Sánchez & Laura Sierra‐García & María‐Antonia García‐Benau, 2022. "How does the EU non‐financial directive affect the assurance market?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(3), pages 823-845, July.
    16. Kend, Michael & Nguyen, Lan Anh, 2023. "Translating audit materiality in disclosure: Competing logics and different outcomes in Australia and New Zealand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    17. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    18. Rodolfo Damiano & Giuseppe Valenza, 2025. "Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8079-8099, November.
    19. Maroun, Warren & Duboisée de Ricquebourg, Alan, 2024. "How auditors identify and report key audit matters - An organizational routines perspective," The British Accounting Review, Elsevier, vol. 56(2).
    20. Jordan Famularo, 2023. "Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-25, December.
    21. Abdulaziz A. Alomran & Kholod F. Alsahali, 2023. "The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence," Sustainability, MDPI, vol. 15(4), pages 1-17, February.
    22. Julia Baldauf & Cristina Circa & Alin-Constantin Dumitrescu & Sabine Graschitz, 2025. "Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 849-849, August.
    23. Christian Rainero & Giuseppe Modarelli & Alessandro Migliavacca & Riccardo Coda, 2021. "Early Traces of Materiality and Relevance Principles in Luca Pacioli’s Tractatus XI," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 153-153, July.
    24. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
    25. Shahid, Ahmad Usman & Patel, Chris & Pan, Peipei, 2025. "Islamic worldview, social consciousness, and socially responsible investment," Advances in accounting, Elsevier, vol. 68(C).
    26. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    27. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    28. Raúl León & Aitor Salesa, 2024. "Is sustainability reporting disclosing what is relevant? Assessing materiality accuracy in the Spanish telecommunication industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(8), pages 21433-21460, August.
    29. Edgley, Carla & Holland, Kevin, 2021. "“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    30. Kurniawan, Putu Sukma, 2018. "An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia," INA-Rxiv 7dzha, Center for Open Science.
    31. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
    32. Cynthia E. Clark, 2021. "How do standard setters define materiality and why does it matter?," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(3), pages 378-391, July.

  14. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.

    Cited by:

    1. Jianfei Shen & Lincong Han, 2020. "RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)," Information Systems and e-Business Management, Springer, vol. 18(4), pages 809-822, December.
    2. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    3. David Bond & Victoria J. Clout & Robert M. J. Czernkowski & Anna Wright, 2021. "Research productivity of Australian accounting academics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1081-1104, March.
    4. Kavita Karan Ingale & Ratna Achuta Paluri, 2025. "Retirement planning – a systematic review of literature and future research directions," Management Review Quarterly, Springer, vol. 75(1), pages 1-43, February.

  15. Michael Jones & Malcolm Smith, 2014. "Traditional and alternative methods of measuring the understandability of accounting narratives," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(1), pages 183-208, January.

    Cited by:

    1. Bernhard Stellner, 2022. "Readability of Annual Reports on the Vienna Stock Exchange: A Test of Management Obfuscation Hypothesis," Central European Business Review, Prague University of Economics and Business, vol. 2022(5), pages 49-66.
    2. Efrim Boritz, J. & Hayes, Louise & Timoshenko, Lev M., 2020. "How understandable are SOX 404 auditors reports?," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
    3. Janse van Rensburg, Cecile & Coetzee, Stephen A. & Schmulian, Astrid, 2014. "South African financial reporting students' reading comprehension of the IASB Conceptual Framework," Journal of Accounting Education, Elsevier, vol. 32(4), pages 1-15.
    4. Andersson, Patric & Hellman, Niclas, 2020. "Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    5. Angela Nativio, 2025. "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    6. Abdelmoneim Bahyeldin Mohamed Metwally & Mohamed Samy El-Deeb & Eman Adel Ahmed, 2024. "Evaluating Board Characteristics’ Influence on the Readability of Annual Reports: Insights from the Egyptian Banking Sector," JRFM, MDPI, vol. 17(11), pages 1-25, November.
    7. Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple, 2019. "Women on boards and greenhouse gas emission disclosures," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 277-308, March.

  16. Michael John Jones & Jill Frances Solomon, 2013. "Problematising accounting for biodiversity," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(5), pages 668-687, June.

    Cited by:

    1. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    2. Delphine Gibassier & Karen Maas & Stefan Schaltegger, 2019. "Special issue of business, strategy, and the environment call for papers business, society, biodiversity, and natural capital deadline June 30, 2020 (see details of conference/workshop at the end of the call for paper)," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 921-924, July.
    3. Olivier Boiral & Iñaki Heras‐Saizarbitoria & Marie‐Christine Brotherton, 2019. "Improving corporate biodiversity management through employee involvement," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 688-698, July.
    4. Damilola Felix Eluyela & Rakesh Pandey & Craig Deegan & Mansi Mansi, 2026. "Biodiversity Research From an Accountability Perspective: Current Gaps and Prospects for Future Research," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(1), pages 131-152, February.
    5. Assunta Di Vaio & Elisa Van Engelenhoven & Anum Zaffar & Luigi Lepore & Francesco Paolone, 2025. "Driving SDG15: The Role of HEIs in Biodiversity Conservation Through Digitalization and Reporting," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 6985-7004, October.
    6. Angela Small & Alice Owen & Jouni Paavola, 2022. "Organizational use of ecosystem service approaches: A critique from a systems theory perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 284-296, January.
    7. Philna Coetzee & Lourens J. Erasmus, 2020. "Driving Audit Committee Disclosure: Legislation Versus Best Practice," Business Perspectives and Research, , vol. 8(1), pages 36-50, January.
    8. Andrea Prothero & Pierre McDonagh, 2021. "Is sustainable marketing based on virtue ethics the answer to addressing socio-ecological challenges facing humankind?," AMS Review, Springer;Academy of Marketing Science, vol. 11(1), pages 134-139, June.
    9. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    10. He, Feng & Duan, Lin & Lucey, Brian & Hao, Jing, 2025. "Biodiversity risk or climate risk? Which factor affects corporate ESG rating divergence," International Review of Financial Analysis, Elsevier, vol. 104(PA).
    11. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    12. Antonio Corvino & Silvio Bianchi Martini & Federica Doni, 2021. "Extinction accounting and accountability: Empirical evidence from the west European tissue industry," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2556-2570, July.
    13. Olivier Boiral, 2016. "Accounting for the Unaccountable: Biodiversity Reporting and Impression Management," Journal of Business Ethics, Springer, vol. 135(4), pages 751-768, June.
    14. Olivier Boiral & Iñaki Heras‐Saizarbitoria & Marie‐Christine Brotherton, 2018. "Corporate Biodiversity Management through Certifiable Standards," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 389-402, March.
    15. Maurizio Comoli & Patrizia Tettamanzi & Michael Murgolo, 2023. "Accounting for ‘ESG’ under Disruptions: A Systematic Literature Network Analysis," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    16. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    17. Prue F.E. Addison & P. J. Stephenson & Joseph W. Bull & Giulia Carbone & Mark Burgman & Michael J. Burgass & Leah R. Gerber & Pippa Howard & Nadine McCormick & Louise McRae & Kim E. Reuter & Malcolm S, 2020. "Bringing sustainability to life: A framework to guide biodiversity indicator development for business performance management," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3303-3313, December.
    18. Abeer Hassan & Ahmed A. Elamer & Suman Lodh & Lee Roberts & Monomita Nandy, 2021. "The future of non‐financial businesses reporting: Learning from the Covid‐19 pandemic," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1231-1240, July.
    19. Gottlieb, Uliana & Johed, Gustav & Hansson, Helena, 2022. "Accounting and accountability for farm animals: Conceptual limits and the possibilities of caring," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    20. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    21. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    22. Silvio Bianchi Martini & Antonio Corvino & Federica Doni & Antonietta Trecca, 2026. "Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4083-4101, March.
    23. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    24. Olivier Boiral & Iñaki Heras-Saizarbitoria, 2017. "Managing Biodiversity Through Stakeholder Involvement: Why, Who, and for What Initiatives?," Journal of Business Ethics, Springer, vol. 140(3), pages 403-421, February.
    25. Samuel Jack Anthony & Angus Morrison‐Saunders, 2023. "Analysing corporate forest disclosure: How does business value biodiversity?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 624-638, January.
    26. Torelli, Riccardo & Balluchi, Federica, 2020. "Business Legitimacy, Agricultural Biodiversity and Environmental Ethics: Insights from Sustainable Bakeries," OSF Preprints sxzjf, Center for Open Science.
    27. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    28. Abeer Hassan & Lee Roberts & Kimberly Rodger, 2022. "Corporate accountability for biodiversity and species extinction: Evidence from organisations reporting on their impacts on nature," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 326-352, January.
    29. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    30. Treepongkaruna, Sirimon & Suttipun, Muttanachai & Padungsaksawasdi, Chaiyuth, 2026. "Biodiversity reporting and Staggered Board," Finance Research Letters, Elsevier, vol. 88(C).
    31. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie axée sur l’exigence de résultat environnemental]," Post-Print hal-02549016, HAL.
    32. Jan Bebbington & Tom Cuckston & C. Feger, 2021. "Biodiversity," Post-Print hal-03746729, HAL.

  17. Encarna Guillamon-Saorin & Beatriz García Osma & Michael John Jones, 2012. "Opportunistic disclosure in press release headlines," Accounting and Business Research, Taylor & Francis Journals, vol. 42(2), pages 143-168, June.

    Cited by:

    1. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
    2. Qian Wang & Duowen Wu & Lina Yan, 2021. "Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5809-5845, December.
    3. Sebastian Kaumanns, 2019. "“Some fuzzy math”: relational information on debt value adjustments by managers and the financial press," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 755-794, December.
    4. Moreno, Alonso, 2024. "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, vol. 70(PA).
    5. Yang, Ann Shawing, 2020. "Misinformation corrections of corporate news: Corporate clarification announcements," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
    6. Jessica H. Yang & Siwen Liu, 2017. "Accounting narratives and impression management on social media," Accounting and Business Research, Taylor & Francis Journals, vol. 47(6), pages 673-694, September.
    7. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    8. Liu, Siwen & Heijden, Hans van der, 2025. "Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    9. Eddy Cardinaels & Stephan Hollander & Brian J. White, 2019. "Automatic summarization of earnings releases: attributes and effects on investors’ judgments," Review of Accounting Studies, Springer, vol. 24(3), pages 860-890, September.
    10. Jason V. Chen & Kurt H. Gee & Jed J. Neilson, 2021. "Disclosure Prominence and the Quality of Non‐GAAP Earnings," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(1), pages 163-213, March.
    11. Cardinaels, Eddy & Hollander, Stephan & White, Brian, 2019. "Automatic summarization of earnings releases : Attributes and effects on investors’ judgments," Other publications TiSEM 721f64f4-033e-453b-a3e7-2, Tilburg University, School of Economics and Management.
    12. Hyeon, Jiwon & Cho, Hyunkwon & Lee, Joonil, 2024. "Do Firms Strategically Use Non-Earnings Press Releases," Finance Research Letters, Elsevier, vol. 63(C).
    13. Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory?s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.
    14. Brennan, Niamh M. & Edgar, Victoria C. & Power, Sean Bradley, 2022. "COVID-19 profit warnings: Delivering bad news in a time of crisis," The British Accounting Review, Elsevier, vol. 54(2).
    15. Moreno, Alonso & Jones, Michael John, 2022. "Impression management in corporate annual reports during the global financial crisis," European Management Journal, Elsevier, vol. 40(4), pages 503-517.

  18. Michael John Jones, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting Forum, Taylor & Francis Journals, vol. 35(2), pages 75-89, June.

    Cited by:

    1. Shaio Yan Huang & Tung-Hsien Wu & An-An Chiu & David C. Yen, 2015. "Measurements of mislead threshold of company graph distortion," Information Systems Frontiers, Springer, vol. 17(5), pages 1111-1132, October.
    2. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    3. Stefanos Fotiadis & Konstantinos I. Evangelinos & Foteini Konstantakopoulou & Ioannis E. Nikolaou, 2023. "Assessing CSR Reports of Top UK Construction Companies: The Case of Occupational Health and Safety Disclosures," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    4. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    5. Albrecht, Disen Huang & Anantharaman, Divya & Zhao, Keyi, 2025. "Is a picture worth a thousand words? Image usage in ESG reports," Accounting, Organizations and Society, Elsevier, vol. 115(C).
    6. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    7. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    8. Xiaolan Yang & Wenting Meng & Shu Chen, 2025. "Do images help? The impact of proenvironment photographs and graphs in environmental disclosures on investor perceptions and willingness to invest," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 203-217, January.
    9. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    10. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    11. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
    12. Cardoso, Ricardo Lopes & de Oliveira Leite, Rodrigo & Balloni, Armando & Fonseca, Thiago Richter, 2024. "When enough is enough: The impact of combined graphical impression management on financial judgement," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
    13. Claudia Arena & Saverio Bozzolan & Giovanna Michelon, 2015. "Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 346-361, November.
    14. Hrasky, Sue, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting forum, Elsevier, vol. 36(3), pages 154-165.
    15. Tiziana De Cristofaro & Domenico Raucci, 2022. "Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff," Administrative Sciences, MDPI, vol. 12(4), pages 1-25, December.
    16. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
    17. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    18. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    19. Jonathan A. Boyd, 2026. "From Disclosure to Accountability: Stakeholder Comprehensibility in European Retail and Consumer Goods Sustainability Reporting," Circular Economy and Sustainability, Springer, vol. 6(2), pages 1-29, April.
    20. Mäkelä, Marileena, 2017. "Environmental impacts and aspects in the forest industry: What kind of picture do corporate environmental reports provide?," Forest Policy and Economics, Elsevier, vol. 80(C), pages 178-191.
    21. Liu, Siwen & Heijden, Hans van der, 2025. "Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    22. Konstantinos Evangelinos & Stefanos Fotiadis & Antonis Skouloudis & Nadeem Khan & Foteini Konstandakopoulou & Ioannis Nikolaou & Shaun Lundy, 2018. "Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 961-970, September.
    23. Hazianti Abdul Halim, 2016. "Visual Representations Strategies in Chairperson’s Statement in Malaysia: An Analysis of Impression Management," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 245-255, December.
    24. Karin Eberhard, 2023. "The effects of visualization on judgment and decision-making: a systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 167-214, February.
    25. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    26. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    27. Arzu Ozsozgun Caliskan & Emel Esen & Ralf Barkemeyer, 2021. "Impression management tactics in the CEO statements of Turkish sustainability reports," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(4), pages 485-506, October.
    28. Tuvana Cüre & Emel Esen & Arzu Özsözgün Çalışkan, 2020. "Impression Management in Graphical Representation of Economic, Social, and Environmental Issues: An Empirical Study," Sustainability, MDPI, vol. 12(1), pages 1-16, January.
    29. Jennifer Martínez‐Ferrero & Oscar Suárez‐Fernández & Isabel‐María García‐Sánchez, 2019. "Obfuscation versus enhancement as corporate social responsibility disclosure strategies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 468-480, March.
    30. Grougiou, Vassiliki & Leventis, Stergios & Dedoulis, Emmanouil & Owusu-Ansah, Stephen, 2014. "Corporate social responsibility and earnings management in U.S. banks," Accounting forum, Elsevier, vol. 38(3), pages 155-169.
    31. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
    32. Rehana Naheed & Muhammad Waqas & Naveed Ahmad & Muzaffar Iqbal & Muhammad Ismail, 2025. "Fostering sustainability and green innovation reporting in manufacturing firms: an investigation of barriers through ISM-MICMAC approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(11), pages 26273-26315, November.
    33. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).

  19. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.

    Cited by:

    1. Shaio Yan Huang & Tung-Hsien Wu & An-An Chiu & David C. Yen, 2015. "Measurements of mislead threshold of company graph distortion," Information Systems Frontiers, Springer, vol. 17(5), pages 1111-1132, October.
    2. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    3. Stefanos Fotiadis & Konstantinos I. Evangelinos & Foteini Konstantakopoulou & Ioannis E. Nikolaou, 2023. "Assessing CSR Reports of Top UK Construction Companies: The Case of Occupational Health and Safety Disclosures," Sustainability, MDPI, vol. 15(8), pages 1-32, April.
    4. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    5. Albrecht, Disen Huang & Anantharaman, Divya & Zhao, Keyi, 2025. "Is a picture worth a thousand words? Image usage in ESG reports," Accounting, Organizations and Society, Elsevier, vol. 115(C).
    6. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    7. Corrigan, Lawrence T., 2018. "Budget making: The theatrical presentation of accounting discourse," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 12-32.
    8. Xiaolan Yang & Wenting Meng & Shu Chen, 2025. "Do images help? The impact of proenvironment photographs and graphs in environmental disclosures on investor perceptions and willingness to invest," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 203-217, January.
    9. García-Sánchez, Isabel-María & Suárez-Fernández, Oscar & Martínez-Ferrero, Jennifer, 2019. "Female directors and impression management in sustainability reporting," International Business Review, Elsevier, vol. 28(2), pages 359-374.
    10. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    11. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
    12. Cardoso, Ricardo Lopes & de Oliveira Leite, Rodrigo & Balloni, Armando & Fonseca, Thiago Richter, 2024. "When enough is enough: The impact of combined graphical impression management on financial judgement," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
    13. Claudia Arena & Saverio Bozzolan & Giovanna Michelon, 2015. "Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(6), pages 346-361, November.
    14. Hrasky, Sue, 2012. "Visual disclosure strategies adopted by more and less sustainability-driven companies," Accounting forum, Elsevier, vol. 36(3), pages 154-165.
    15. Tiziana De Cristofaro & Domenico Raucci, 2022. "Rise and Fall of the Materiality Matrix: Lessons from a Missed Takeoff," Administrative Sciences, MDPI, vol. 12(4), pages 1-25, December.
    16. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
    17. Renato Camodeca & Alex Almici & Umberto Sagliaschi, 2018. "Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach," Sustainability, MDPI, vol. 10(12), pages 1-34, November.
    18. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    19. Jonathan A. Boyd, 2026. "From Disclosure to Accountability: Stakeholder Comprehensibility in European Retail and Consumer Goods Sustainability Reporting," Circular Economy and Sustainability, Springer, vol. 6(2), pages 1-29, April.
    20. Mäkelä, Marileena, 2017. "Environmental impacts and aspects in the forest industry: What kind of picture do corporate environmental reports provide?," Forest Policy and Economics, Elsevier, vol. 80(C), pages 178-191.
    21. Liu, Siwen & Heijden, Hans van der, 2025. "Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    22. Konstantinos Evangelinos & Stefanos Fotiadis & Antonis Skouloudis & Nadeem Khan & Foteini Konstandakopoulou & Ioannis Nikolaou & Shaun Lundy, 2018. "Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 961-970, September.
    23. Hazianti Abdul Halim, 2016. "Visual Representations Strategies in Chairperson’s Statement in Malaysia: An Analysis of Impression Management," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 245-255, December.
    24. Karin Eberhard, 2023. "The effects of visualization on judgment and decision-making: a systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 167-214, February.
    25. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    26. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    27. Arzu Ozsozgun Caliskan & Emel Esen & Ralf Barkemeyer, 2021. "Impression management tactics in the CEO statements of Turkish sustainability reports," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(4), pages 485-506, October.
    28. Tuvana Cüre & Emel Esen & Arzu Özsözgün Çalışkan, 2020. "Impression Management in Graphical Representation of Economic, Social, and Environmental Issues: An Empirical Study," Sustainability, MDPI, vol. 12(1), pages 1-16, January.
    29. Jennifer Martínez‐Ferrero & Oscar Suárez‐Fernández & Isabel‐María García‐Sánchez, 2019. "Obfuscation versus enhancement as corporate social responsibility disclosure strategies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 468-480, March.
    30. Grougiou, Vassiliki & Leventis, Stergios & Dedoulis, Emmanouil & Owusu-Ansah, Stephen, 2014. "Corporate social responsibility and earnings management in U.S. banks," Accounting forum, Elsevier, vol. 38(3), pages 155-169.
    31. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
    32. Rehana Naheed & Muhammad Waqas & Naveed Ahmad & Muzaffar Iqbal & Muhammad Ismail, 2025. "Fostering sustainability and green innovation reporting in manufacturing firms: an investigation of barriers through ISM-MICMAC approach," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 27(11), pages 26273-26315, November.
    33. Perkiss, Stephanie & Bernardi, Cristiana & Dumay, John & Haslam, Jim, 2021. "A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).

  20. Jones, Michael John & Solomon, Jill Frances, 2010. "Social and environmental report assurance: Some interview evidence," Accounting forum, Elsevier, vol. 34(1), pages 20-31.

    Cited by:

    1. Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
    2. Dana Simona Gherai & Diana Claudia Sabău Popa & Luminița Rus & Diana Elisabeta Matica & Codruța Mare, 2024. "The Impact of Romanian Internal Auditors in ESG Reporting and Sustainable Development Goals," Sustainability, MDPI, vol. 16(19), pages 1-20, October.
    3. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
    4. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
    5. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    6. Aladdin Dwekat & Rasmi Meqbel & Elies Seguí‐Mas & Guillermina Tormo‐Carbó, 2022. "The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(3), pages 718-740, July.
    7. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
    8. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
    9. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
    10. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.
    11. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.
    12. Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
    13. Karishma Jain & P. S. Tripathi, 2022. "Challenges of Sustainability Reporting from Managerial Perspective: A Review and Future Agenda," Metamorphosis: A Journal of Management Research, , vol. 21(2), pages 140-151, December.
    14. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    15. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
    16. Nurunnabi, Mohammad, 2014. "The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS," Advances in accounting, Elsevier, vol. 30(2), pages 413-424.
    17. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
    18. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
    19. Ehsan Poursoleyman & Gholamreza Mansourfar & Jamal Nazari & Saeid Homayoun, 2023. "Corporate social responsibility and COVID‐19: Prior reporting experience and assurance," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(S3), pages 212-242, October.
    20. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
    21. Charika Channuntapipat, 2021. "Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 775-786, February.
    22. Shinu Vig, 2024. "Environmental disclosures by Indian companies: role of board characteristics and board effectiveness," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 16-31, March.
    23. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
    24. Dr. Joshua O. Ohioma, 2024. "Sustainability Assurance in the Banking Sub- Sector. Perspectives from the Internal Audit Function," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(11), pages 2151-2174, November.
    25. Abdulaziz A. Alomran & Kholod F. Alsahali, 2023. "The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence," Sustainability, MDPI, vol. 15(4), pages 1-17, February.
    26. Julia Baldauf & Cristina Circa & Alin-Constantin Dumitrescu & Sabine Graschitz, 2025. "Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 849-849, August.
    27. Diogenis Baboukardos & Musa Mangena & Abdullahi Ishola, 2021. "Integrated thinking and sustainability reporting assurance: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1580-1597, May.
    28. Kofi Mintah Oware & Harshitha Moulya & Thathaiah Mallikarjunappa, 2024. "Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 1707-1721, April.
    29. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
    30. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    31. Andrej Miklosik & Peter Starchon & Milos Hitka, 2021. "Environmental sustainability disclosures in annual reports of ASX Industrials List companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(11), pages 16227-16245, November.
    32. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    33. Mark Bagnoli & Susan G. Watts, 2017. "Voluntary Assurance of Voluntary CSR Disclosure," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(1), pages 205-230, February.
    34. Dan Beare & Ruvena Buslovich & Cory Searcy, 2014. "Linkages between Corporate Sustainability Reporting and Public Policy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 336-350, November.
    35. Abraham, Santhosh & Bamber, Matthew, 2017. "The Q&A: Under surveillance," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 15-31.
    36. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
    37. Mark Lokanan, 2023. "The morality and tax avoidance: A sentiment and position taking analysis," PLOS ONE, Public Library of Science, vol. 18(7), pages 1-33, July.
    38. Maroun, Warren, 2017. "Assuring the integrated report: Insights and recommendations from auditors and preparers," The British Accounting Review, Elsevier, vol. 49(3), pages 329-346.
    39. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
    40. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    41. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
    42. Stutz, Adrian & Schell, Sabrina & Hack, Andreas, 2022. "In family firms we trust – Experimental evidence on the credibility of sustainability reporting: A replication study with extension," Journal of Family Business Strategy, Elsevier, vol. 13(4).
    43. Li, Jing & Mangena, Musa & Pike, Richard, 2012. "The effect of audit committee characteristics on intellectual capital disclosure," The British Accounting Review, Elsevier, vol. 44(2), pages 98-110.
    44. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
    45. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, vol. 5(6), pages 1-32, May.
    46. Lopin Kuo & Po-Wen Kuo & Chun-Chih Chen, 2021. "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan," Sustainability, MDPI, vol. 13(4), pages 1-19, February.

  21. Michael John Jones & Jill Frances Solomon, 2010. "Social and environmental report assurance: Some interview evidence," Accounting Forum, Taylor & Francis Journals, vol. 34(1), pages 20-31, March.

    Cited by:

    1. Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
    2. Dana Simona Gherai & Diana Claudia Sabău Popa & Luminița Rus & Diana Elisabeta Matica & Codruța Mare, 2024. "The Impact of Romanian Internal Auditors in ESG Reporting and Sustainable Development Goals," Sustainability, MDPI, vol. 16(19), pages 1-20, October.
    3. Matthew Bamber & Santhosh Abraham, 2020. "On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1290-1325, June.
    4. Slack, Richard & Tsalavoutas, Ioannis, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting forum, Elsevier, vol. 42(2), pages 184-198.
    5. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    6. Aladdin Dwekat & Rasmi Meqbel & Elies Seguí‐Mas & Guillermina Tormo‐Carbó, 2022. "The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 31(3), pages 718-740, July.
    7. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
    8. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
    9. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
    10. Muhammad Faisal Majid & Muhammad Meraj & Muhammad Shujaat Mubarik, 2022. "In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting," Sustainability, MDPI, vol. 14(11), pages 1-20, May.
    11. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.
    12. Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
    13. Karishma Jain & P. S. Tripathi, 2022. "Challenges of Sustainability Reporting from Managerial Perspective: A Review and Future Agenda," Metamorphosis: A Journal of Management Research, , vol. 21(2), pages 140-151, December.
    14. O'Dwyer, Brendan & Owen, David & Unerman, Jeffrey, 2011. "Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting," Accounting, Organizations and Society, Elsevier, vol. 36(1), pages 31-52, January.
    15. Habiba Al‐Shaer & Mahbub Zaman, 2018. "Credibility of sustainability reports: The contribution of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 27(7), pages 973-986, November.
    16. Nurunnabi, Mohammad, 2014. "The role of the Securities and Exchange Commission in a developing economy: Implications for IFRS," Advances in accounting, Elsevier, vol. 30(2), pages 413-424.
    17. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
    18. Steven DeSimone & Giuseppe D’Onza & Gerrit Sarens, 2021. "Correlates of internal audit function involvement in sustainability audits," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 561-591, June.
    19. Ehsan Poursoleyman & Gholamreza Mansourfar & Jamal Nazari & Saeid Homayoun, 2023. "Corporate social responsibility and COVID‐19: Prior reporting experience and assurance," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(S3), pages 212-242, October.
    20. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
    21. Charika Channuntapipat, 2021. "Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 775-786, February.
    22. Shinu Vig, 2024. "Environmental disclosures by Indian companies: role of board characteristics and board effectiveness," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 16-31, March.
    23. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
    24. Dr. Joshua O. Ohioma, 2024. "Sustainability Assurance in the Banking Sub- Sector. Perspectives from the Internal Audit Function," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(11), pages 2151-2174, November.
    25. Abdulaziz A. Alomran & Kholod F. Alsahali, 2023. "The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence," Sustainability, MDPI, vol. 15(4), pages 1-17, February.
    26. Julia Baldauf & Cristina Circa & Alin-Constantin Dumitrescu & Sabine Graschitz, 2025. "Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 849-849, August.
    27. Diogenis Baboukardos & Musa Mangena & Abdullahi Ishola, 2021. "Integrated thinking and sustainability reporting assurance: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1580-1597, May.
    28. Kofi Mintah Oware & Harshitha Moulya & Thathaiah Mallikarjunappa, 2024. "Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 1707-1721, April.
    29. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    30. Andrej Miklosik & Peter Starchon & Milos Hitka, 2021. "Environmental sustainability disclosures in annual reports of ASX Industrials List companies," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(11), pages 16227-16245, November.
    31. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    32. Mark Bagnoli & Susan G. Watts, 2017. "Voluntary Assurance of Voluntary CSR Disclosure," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 26(1), pages 205-230, February.
    33. Dan Beare & Ruvena Buslovich & Cory Searcy, 2014. "Linkages between Corporate Sustainability Reporting and Public Policy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 336-350, November.
    34. Abraham, Santhosh & Bamber, Matthew, 2017. "The Q&A: Under surveillance," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 15-31.
    35. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
    36. Mark Lokanan, 2023. "The morality and tax avoidance: A sentiment and position taking analysis," PLOS ONE, Public Library of Science, vol. 18(7), pages 1-33, July.
    37. Maroun, Warren, 2017. "Assuring the integrated report: Insights and recommendations from auditors and preparers," The British Accounting Review, Elsevier, vol. 49(3), pages 329-346.
    38. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
    39. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
    40. Stutz, Adrian & Schell, Sabrina & Hack, Andreas, 2022. "In family firms we trust – Experimental evidence on the credibility of sustainability reporting: A replication study with extension," Journal of Family Business Strategy, Elsevier, vol. 13(4).
    41. Li, Jing & Mangena, Musa & Pike, Richard, 2012. "The effect of audit committee characteristics on intellectual capital disclosure," The British Accounting Review, Elsevier, vol. 44(2), pages 98-110.
    42. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain," Sustainability, MDPI, vol. 11(3), pages 1-19, January.
    43. María Luisa Pajuelo Moreno, 2013. "Assessment of the Impact of Business Activity in Sustainability Terms. Empirical Confirmation of Its Determination in Spanish Companies," Sustainability, MDPI, vol. 5(6), pages 1-32, May.
    44. Lopin Kuo & Po-Wen Kuo & Chun-Chih Chen, 2021. "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan," Sustainability, MDPI, vol. 13(4), pages 1-19, February.

  22. Michael John Jones, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting Forum, Taylor & Francis Journals, vol. 34(2), pages 123-138, June.

    Cited by:

    1. Froger, Géraldine & Ménard, Sophie & Méral, Philippe, 2015. "Towards a comparative and critical analysis of biodiversity banks," Ecosystem Services, Elsevier, vol. 15(C), pages 152-161.
    2. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
    4. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    5. Dina M. Abdelzaher & Amr Kotb & Akrum Helfaya, 2019. "Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How," Journal of Business Ethics, Springer, vol. 155(3), pages 623-643, March.
    6. Hamid Ravanpak Noodezh & Salehe Moghimi, 2015. "Environmental Costs and Environmental Information Disclosure in the Accounting Systems," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 13-18, January.
    7. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    8. Emmanuel Iatridis, George, 2018. "Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 29-49.
    9. Yuanxing Wan & Ziyue Wang & Jinrui Chen & Yuting Jiang, 2025. "The impact of the recognition of high-tech enterprise on R&D disclosure," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
    10. Zhang, Binyue & Chen, Bin, 2017. "Sustainability accounting of a household biogas project based on emergy," Applied Energy, Elsevier, vol. 194(C), pages 819-831.
    11. Dinu Andreea, 2025. "The Evolving Role of Accountants in Sustainability Reporting: A Bibliometric Analysis," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 19(1), pages 3245-3257.
    12. Jänes, Holger & Macreadie, Peter I. & Zu Ermgassen, Philine S.E. & Gair, Jonathan R. & Treby, Sarah & Reeves, Simon & Nicholson, Emily & Ierodiaconou, Daniel & Carnell, Paul, 2020. "Quantifying fisheries enhancement from coastal vegetated ecosystems," Ecosystem Services, Elsevier, vol. 43(C).
    13. Louise Tourigny & Jian Han & Vishwanath V. Baba & Polly Pan, 2019. "Ethical Leadership and Corporate Social Responsibility in China: A Multilevel Study of Their Effects on Trust and Organizational Citizenship Behavior," Journal of Business Ethics, Springer, vol. 158(2), pages 427-440, August.
    14. Gabriella D'Amore & Antonio D'Alessio & Alessandro Scaletti, 2025. "Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(S1), pages 1376-1394, November.
    15. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    16. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    17. Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
    18. Daniel Buda & Hoinaru Razvan & Mocanu Mihaela & Roman Aureliana-Geta, 2019. "IAS 41 and beyond for a sustainable EU agriculture," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 829-839, May.
    19. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
    20. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    21. Sheela Sundarasen & Usha Rajagopalan & Ahnaf Ali Alsmady, 2024. "Environmental Accounting and Sustainability: A Meta-Synthesis," Sustainability, MDPI, vol. 16(21), pages 1-16, October.
    22. Sitkin, Alan, 2013. "Working for the local community: Substantively broader/geographically narrower CSR accounting," Accounting forum, Elsevier, vol. 37(4), pages 315-324.
    23. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    24. Silvio Bianchi Martini & Antonio Corvino & Federica Doni & Antonietta Trecca, 2026. "Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4083-4101, March.
    25. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
    26. Blanco-Zaitegi, Goizeder & Álvarez Etxeberria, Igor & Moneva, José M., 2024. "Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).
    27. Mamoun Walid ARIDAH & Ghanim Ahmed KAMIL & Areej Ahmad HAMAD, 2020. "The effect of adding corporate environmental reports in the annual financial reports on corporate governance and sustainable development of companies in Jordan," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, Faculty of Public Administration, National University of Political Studies & Public Administration, vol. 8, pages 411-440, November.
    28. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    29. Amer Shakkour & Hamza Alaodat & Emad Alqisi & Ali Alghazawi, 2018. "The Role of Environmental Accounting in Sustainable Development. Empirical Study," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(1), pages 1-5.
    30. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    31. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    32. Mohammad Mizenur Rahaman & Shamima Akter & Md Alamgir Hossain & Adiba Rahman Bushra Chowdhury & Renhong Wu, 2024. "Green accounting and reporting in Bangladesh’s pharmaceutical and textile industries: A holistic perspective," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-22, September.
    33. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    34. Ming Li & Anning Tian & Shuyi Li & Xiaoyu Qi, 2018. "Evaluating the Quality of Enterprise Environmental Accounting Information Disclosure," Sustainability, MDPI, vol. 10(7), pages 1-15, June.
    35. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    36. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    37. Lalit K. Toke & Shyamkumar D. Kalpande, 2024. "Critical analysis of green accounting and reporting practises and its implication in the context of Indian automobile industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(2), pages 3243-3268, February.
    38. Fabien Martinez, 2015. "A Three-Dimensional Conceptual Framework of Corporate Water Responsibility," Post-Print hal-02887624, HAL.
    39. Lähtinen, Katja & Guan, Yucong & Li, Ning & Toppinen, Anne, 2016. "Biodiversity and ecosystem services in supply chain management in the global forest industry," Ecosystem Services, Elsevier, vol. 21(PA), pages 130-140.
    40. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie axée sur l’exigence de résultat environnemental]," Post-Print hal-02549016, HAL.
    41. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
    42. Dimitris Damigos, 2023. "How Much Are Consumers Willing to Pay for a Greener Hotel Industry? A Systematic Literature Review," Sustainability, MDPI, vol. 15(11), pages 1-19, May.
    43. Xinmiao Wang & Wenlong Zhu, 2025. "Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model," Sustainability, MDPI, vol. 17(4), pages 1-22, February.

  23. Carla Rhianon Edgley & Michael John Jones & Jill Frances Solomon, 2010. "Stakeholder inclusivity in social and environmental report assurance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 532-557, May.

    Cited by:

    1. Natalia Vaz Ogando & Silvia Ruiz Blanco & Belen Fernandez-Feijoo, 2018. "A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain," Administrative Sciences, MDPI, vol. 8(3), pages 1-27, June.
    2. Luo, Le & Zhang, Junru, 2025. "A global study of climate uncertainty and carbon assurance," The British Accounting Review, Elsevier, vol. 57(4).
    3. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
    4. Richard Arhinful & Leviticus Mensah & Halkawt Ismail Mohammed Amin & Hayford Asare Obeng & Bright Akwasi Gyamfi, 2025. "The Strategic Role of Sustainable Finance in Corporate Reputation: A Signaling Theory Perspective," Sustainability, MDPI, vol. 17(11), pages 1-28, May.
    5. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
    6. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    7. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
    8. Karaman, Abdullah S. & Orazalin, Nurlan & Uyar, Ali & Shahbaz, Muhammad, 2021. "CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?," Energy Policy, Elsevier, vol. 149(C).
    9. Tobias Gerwing & Peter Kajüter & Maximilian Wirth, 2022. "The role of sustainable corporate governance in mandatory sustainability reporting quality," Journal of Business Economics, Springer, vol. 92(3), pages 517-555, April.
    10. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
    11. Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
    12. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    13. Hanyi Xu & David Hay & Julie Harrison, 2026. "Sustainability Assurance Quality: Indicators and Consequences," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 849-886, March.
    14. Chiara Mio & Marco Fasan & Carlo Marcon & Silvia Panfilo, 2021. "Carrot or stick? An empirical analysis of the different implementation strategies of the EU directive on nonfinancial information across Europe," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1591-1605, November.
    15. Nicole Darnall & Hyunjung Ji & Kazuyuki Iwata & Toshi H. Arimura, 2022. "Do ESG reporting guidelines and verifications enhance firms' information disclosure?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1214-1230, September.
    16. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
    17. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).
    18. Edgley, Carla & Jones, Michael J. & Atkins, Jill, 2015. "The adoption of the materiality concept in social and environmental reporting assurance: A field study approach," The British Accounting Review, Elsevier, vol. 47(1), pages 1-18.
    19. Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
    20. Emilio Passetti & Lara Bianchi & Massimo Battaglia & Marco Frey, 2019. "When Democratic Principles are not Enough: Tensions and Temporalities of Dialogic Stakeholder Engagement," Journal of Business Ethics, Springer, vol. 155(1), pages 173-190, March.
    21. Li‐Chun Kuo & Chia‐Lin Lee & Yun‐Ting Lee, 2022. "The impact of voluntary assurance of CSR reports on firms' operating performance: Evidence from Taiwan," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 4041-4054, December.
    22. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
    23. Charika Channuntapipat, 2021. "Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 775-786, February.
    24. Jieun Chung & Charles H. Cho, 2018. "Current Trends within Social and Environmental Accounting Research: A Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(2), pages 207-239, June.
    25. Thomas Kaspereit & Kerstin Lopatta, 2013. "The Value Relevance of SAM's Corporate Sustainability Ranking and GRI Sustainability Reporting in the European Stock Markets," ZenTra Working Papers in Transnational Studies 19 / 2013, ZenTra - Center for Transnational Studies, revised Oct 2013.
    26. Lan-Hui Lin & Chih-Kang Lien, 2025. "The Relationship between Third-Party Assurance Providers and Firm Value for Corporate Social Responsibility Reports," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 15(2), pages 1-4.
    27. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    28. Muhammad Azizul Islam & Craig Deegan & Rob Gray, 2018. "Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 190-224, February.
    29. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
    30. John Smith & Ros Haniffa & Jenny Fairbrass, 2011. "A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 99(3), pages 425-439, March.
    31. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
    32. Stutz, Adrian & Schell, Sabrina & Hack, Andreas, 2022. "In family firms we trust – Experimental evidence on the credibility of sustainability reporting: A replication study with extension," Journal of Family Business Strategy, Elsevier, vol. 13(4).

  24. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.

    Cited by:

    1. Froger, Géraldine & Ménard, Sophie & Méral, Philippe, 2015. "Towards a comparative and critical analysis of biodiversity banks," Ecosystem Services, Elsevier, vol. 15(C), pages 152-161.
    2. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
    4. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
    5. Dina M. Abdelzaher & Amr Kotb & Akrum Helfaya, 2019. "Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How," Journal of Business Ethics, Springer, vol. 155(3), pages 623-643, March.
    6. Singha, Ajay Kumar & PoojaDhingra, Miss, 2013. "A multi-dimensional ethical approach to accounting and reporting practices," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 7(4-5), pages 1-14.
    7. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
    8. Emmanuel Iatridis, George, 2018. "Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 29-49.
    9. Cuckston, Thomas, 2018. "Creating financial value for tropical forests by disentangling people from nature," Accounting forum, Elsevier, vol. 42(3), pages 219-234.
    10. Yuanxing Wan & Ziyue Wang & Jinrui Chen & Yuting Jiang, 2025. "The impact of the recognition of high-tech enterprise on R&D disclosure," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-15, December.
    11. Zhang, Binyue & Chen, Bin, 2017. "Sustainability accounting of a household biogas project based on emergy," Applied Energy, Elsevier, vol. 194(C), pages 819-831.
    12. Dinu Andreea, 2025. "The Evolving Role of Accountants in Sustainability Reporting: A Bibliometric Analysis," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 19(1), pages 3245-3257.
    13. Jänes, Holger & Macreadie, Peter I. & Zu Ermgassen, Philine S.E. & Gair, Jonathan R. & Treby, Sarah & Reeves, Simon & Nicholson, Emily & Ierodiaconou, Daniel & Carnell, Paul, 2020. "Quantifying fisheries enhancement from coastal vegetated ecosystems," Ecosystem Services, Elsevier, vol. 43(C).
    14. Louise Tourigny & Jian Han & Vishwanath V. Baba & Polly Pan, 2019. "Ethical Leadership and Corporate Social Responsibility in China: A Multilevel Study of Their Effects on Trust and Organizational Citizenship Behavior," Journal of Business Ethics, Springer, vol. 158(2), pages 427-440, August.
    15. Gabriella D'Amore & Antonio D'Alessio & Alessandro Scaletti, 2025. "Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(S1), pages 1376-1394, November.
    16. Mihai Carp & Leontina Păvăloaia & Mihai-Bogdan Afrăsinei & Iuliana Eugenia Georgescu, 2019. "Is Sustainability Reporting a Business Strategy for Firm’s Growth? Empirical Study on the Romanian Capital Market," Sustainability, MDPI, vol. 11(3), pages 1-21, January.
    17. Muhammad Wahyuddin Abdullah & Rika Musriani & Alim Syariati & Hadriana Hanafie, 2020. "Carbon Emission Disclosure in Indonesian Firms: The Test of Media-exposure Moderating Effects," International Journal of Energy Economics and Policy, Econjournals, vol. 10(6), pages 732-741.
    18. Nazrul Islam & Syed Khaled Rahman, 2022. "Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh," Papers 2208.12541, arXiv.org.
    19. Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
    20. Daniel Buda & Hoinaru Razvan & Mocanu Mihaela & Roman Aureliana-Geta, 2019. "IAS 41 and beyond for a sustainable EU agriculture," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 829-839, May.
    21. Comyns, Breeda & Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2013. "Sustainability reporting: The role of “Search”, “Experience” and “Credence” information," Accounting forum, Elsevier, vol. 37(3), pages 231-243.
    22. Oakes, Helen & Oakes, Steve, 2019. "An Overture for Organisational Transformation with accounting and music," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    23. Sheela Sundarasen & Usha Rajagopalan & Ahnaf Ali Alsmady, 2024. "Environmental Accounting and Sustainability: A Meta-Synthesis," Sustainability, MDPI, vol. 16(21), pages 1-16, October.
    24. Sitkin, Alan, 2013. "Working for the local community: Substantively broader/geographically narrower CSR accounting," Accounting forum, Elsevier, vol. 37(4), pages 315-324.
    25. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    26. Silvio Bianchi Martini & Antonio Corvino & Federica Doni & Antonietta Trecca, 2026. "Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4083-4101, March.
    27. Minga Negash & Tesfaye T. Lemma, 2020. "Institutional pressures and the accounting and reporting of environmental liabilities," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1941-1960, July.
    28. Blanco-Zaitegi, Goizeder & Álvarez Etxeberria, Igor & Moneva, José M., 2024. "Impression management of biodiversity reporting in the energy and utilities sectors: An assessment of transparency in the disclosure of negative events," Journal of Behavioral and Experimental Finance, Elsevier, vol. 42(C).
    29. Mamoun Walid ARIDAH & Ghanim Ahmed KAMIL & Areej Ahmad HAMAD, 2020. "The effect of adding corporate environmental reports in the annual financial reports on corporate governance and sustainable development of companies in Jordan," Smart Cities International Conference (SCIC) Proceedings, Smart-EDU Hub, Faculty of Public Administration, National University of Political Studies & Public Administration, vol. 8, pages 411-440, November.
    30. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    31. Amer Shakkour & Hamza Alaodat & Emad Alqisi & Ali Alghazawi, 2018. "The Role of Environmental Accounting in Sustainable Development. Empirical Study," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(1), pages 1-5.
    32. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    33. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    34. Mohammad Mizenur Rahaman & Shamima Akter & Md Alamgir Hossain & Adiba Rahman Bushra Chowdhury & Renhong Wu, 2024. "Green accounting and reporting in Bangladesh’s pharmaceutical and textile industries: A holistic perspective," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-22, September.
    35. Miguel Marco‐Fondevila & José M. Moneva Abadía & Sabina Scarpellini, 2018. "CSR and green economy: Determinants and correlation of firms’ sustainable development," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 756-771, September.
    36. Ming Li & Anning Tian & Shuyi Li & Xiaoyu Qi, 2018. "Evaluating the Quality of Enterprise Environmental Accounting Information Disclosure," Sustainability, MDPI, vol. 10(7), pages 1-15, June.
    37. Haque, Faizul & Jones, Michael John, 2020. "European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016," The British Accounting Review, Elsevier, vol. 52(2).
    38. Ismail N.B. & Sébastien Alcouffe & Galy N & Ceulemans K, 2020. "The impact of international sustainability initiatives on Life Cycle Assessment voluntary disclosures: The case of France’s CAC40 listed companies," Post-Print hal-03082800, HAL.
    39. Lalit K. Toke & Shyamkumar D. Kalpande, 2024. "Critical analysis of green accounting and reporting practises and its implication in the context of Indian automobile industry," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(2), pages 3243-3268, February.
    40. Fabien Martinez, 2015. "A Three-Dimensional Conceptual Framework of Corporate Water Responsibility," Post-Print hal-02887624, HAL.
    41. Komang Adi Kurniawan Saputra & Bambang Subroto & Aulia Fuad Rahman & Erwin Saraswati, 2022. "Eco-Efficiency and Energy Audit to Improve Environmental Performance: An Empirical Study of Hotels in Bali-Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 12(6), pages 175-182, November.
    42. Lähtinen, Katja & Guan, Yucong & Li, Ning & Toppinen, Anne, 2016. "Biodiversity and ecosystem services in supply chain management in the global forest industry," Ecosystem Services, Elsevier, vol. 21(PA), pages 130-140.
    43. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie axée sur l’exigence de résultat environnemental]," Post-Print hal-02549016, HAL.
    44. Muhamad Taqi & Aam Slamet Rusydiana & Nanik Kustiningsih & Irman Firmansyah, 2021. "Environmental Accounting: A Scientometric using Biblioshiny," International Journal of Energy Economics and Policy, Econjournals, vol. 11(3), pages 369-380.
    45. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.
    46. Dimitris Damigos, 2023. "How Much Are Consumers Willing to Pay for a Greener Hotel Industry? A Systematic Literature Review," Sustainability, MDPI, vol. 15(11), pages 1-19, May.
    47. Xinmiao Wang & Wenlong Zhu, 2025. "Exploring the Relationship Between Accounting Information System (AIS) Quality and Corporate Sustainability Performance Using the IS Success Model," Sustainability, MDPI, vol. 17(4), pages 1-22, February.

  25. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

    Cited by:

    1. Luca Papi & Michele Bigoni & Giorgia Gobbo & Enrico Deidda Gagliardo, 2020. "Using accounting as a political weapon. The University of Ferrara and Italian Fascism," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 7-31.
    2. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilit? e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
    3. Matteo Palmaccio & Alessandra Lardo & Benedetta Cuozzo & Rosa Lombardi, 2017. "Bookkeeping methods and accounting controls: Developments within the Abbey of Montecassino from the 15th to the 17th century," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(1), pages 7-27.
    4. Maran, Laura & Bracci, Enrico & Funnell, Warwick, 2016. "Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 60-78.
    5. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    6. Xu, Yin & Xu, Xiaoqun, 2016. "Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 17-30.
    7. Miley, Frances & Read, Andrew, 2021. "Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    8. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    9. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.
    10. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
    11. Jones, Michael John, 2018. "Domesday book: An early fiscal, accounting narrative?," The British Accounting Review, Elsevier, vol. 50(3), pages 275-290.
    12. Amalou-Döpke, Linda & Süß, Stefan, 2014. "HR measurement as an instrument of the HR department in its exchange relationship with top management: A qualitative study based on resource dependence theory," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 444-460.
    13. Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
    14. Alessandro Lardo & Rosa Lombardi & Raffaele Trequattrini & Benedetta Cuozzo, 2018. "The Rise and Decline of the Bank of Italy?s Autonomy between 1893 and 1936. A historical interpretion," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 13-35.
    15. Dobie, Alisdair, 2015. "The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444," The British Accounting Review, Elsevier, vol. 47(2), pages 142-158.
    16. Kornberger Martin & Pflueger Dane & Mouritsen Jan, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02276737, HAL.
    17. Dixon, Keith, 2023. "Consequences of accountings, distributional and otherwise," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).

  26. Michael John Jones & David Oldroyd, 2009. "Financial accounting: Past, present and future," Accounting Forum, Taylor & Francis Journals, vol. 33(1), pages 1-10, March.

    Cited by:

    1. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
    2. Andrew, Jane & Cortese, Corinne, 2011. "Accounting for climate change and the self-regulation of carbon disclosures," Accounting forum, Elsevier, vol. 35(3), pages 130-138.
    3. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.

  27. Michael John Jones, 2009. "Origins of medieval Exchequer accounting," Accounting History Review, Taylor & Francis Journals, vol. 19(3), pages 259-285.

    Cited by:

    1. Axelsen, Micheal & Green, Peter & Ridley, Gail, 2017. "Explaining the information systems auditor role in the public sector financial audit," International Journal of Accounting Information Systems, Elsevier, vol. 24(C), pages 15-31.
    2. Jones, Michael John, 2018. "Domesday book: An early fiscal, accounting narrative?," The British Accounting Review, Elsevier, vol. 50(3), pages 275-290.
    3. Alessandro Lardo & Rosa Lombardi & Raffaele Trequattrini & Benedetta Cuozzo, 2018. "The Rise and Decline of the Bank of Italy?s Autonomy between 1893 and 1936. A historical interpretion," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 13-35.
    4. Dobie, Alisdair, 2015. "The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444," The British Accounting Review, Elsevier, vol. 47(2), pages 142-158.
    5. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

  28. Clatworthy, Mark & Jones, Michael John, 2008. "Overseas equity analysis by UK analysts and fund managers," The British Accounting Review, Elsevier, vol. 40(4), pages 337-355.

    Cited by:

    1. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: a study of interaction," LSE Research Online Documents on Economics 108953, London School of Economics and Political Science, LSE Library.
    2. Jani Saastamoinen & Hannu Ojala & Kati Pajunen & Pontus Troberg, 2018. "Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting," Australian Accounting Review, CPA Australia, vol. 28(4), pages 538-555, December.
    3. Jones, Stewart & Finley, Aimee, 2011. "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, vol. 43(1), pages 22-38.
    4. Zamri Ahmad & Haslindar Ibrahim & Jasman Tuyon, 2017. "Behavior of fund managers in Malaysian investment management industry," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 9(3), pages 205-239, August.
    5. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    6. Zamri Ahmad & Haslindar Ibrahim & Jasman Tuyon, 2017. "Institutional investor behavioral biases: syntheses of theory and evidence," Management Research Review, Emerald Group Publishing Limited, vol. 40(5), pages 578-603, May.
    7. Lueg, Rainer & Punda, Pawel & Burkert, Michael, 2014. "Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK," Advances in accounting, Elsevier, vol. 30(1), pages 241-250.
    8. Dachen Sheng & Heather A. Montgomery, 2024. "Assessing Mutual Fund Performance in China: A Sector Weight-Based Approach," Mathematics, MDPI, vol. 12(16), pages 1-21, August.
    9. Al-Aamri, Ibrahim & Hussain, Simon & Su, Chen & Hsu, Hwa-Hsien, 2022. "The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    10. Campbell, David & Slack, Richard, 2011. "Environmental disclosure and environmental risk: Sceptical attitudes of UK sell-side bank analysts," The British Accounting Review, Elsevier, vol. 43(1), pages 54-64.

  29. Tony Brinn & Michael John Jones, 2008. "The composition of editorial boards in accounting: a UK perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(1), pages 5-35, January.

    Cited by:

    1. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.
    2. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    3. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    4. Jessica Petersen & Fabian Hattke & Rick Vogel, 2017. "Editorial governance and journal impact: a study of management and business journals," Scientometrics, Springer;Akadémiai Kiadó, vol. 112(3), pages 1593-1614, September.
    5. Ana Teresa Santos & Sandro Mendonça, 2022. "The small world of innovation studies: an “editormetrics” perspective," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(12), pages 7471-7486, December.
    6. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.

  30. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.

    Cited by:

    1. Paola Ramassa & Francesco Avallone & Alberto Quagli, 2024. "Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 507-542, June.
    2. Zeynep Didem Unutmaz Durmuşoğlu & Alptekin Durmuşoğlu, 2021. "A TOPSIS model for understanding the authors choice of journal selection," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(1), pages 521-543, January.
    3. João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    4. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.

  31. Tony Brinn & Michael John Jones, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting Forum, Taylor & Francis Journals, vol. 32(2), pages 89-113, June.

    Cited by:

    1. Paola Ramassa & Francesco Avallone & Alberto Quagli, 2024. "Can “publishing game” pressures affect the research topic choice? A survey of European accounting researchers," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 507-542, June.
    2. Zeynep Didem Unutmaz Durmuşoğlu & Alptekin Durmuşoğlu, 2021. "A TOPSIS model for understanding the authors choice of journal selection," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(1), pages 521-543, January.
    3. João Lunkes Rogério & Ripoll Feliu Vicente M. & Silva Da Rosa Fabricia, 2012. "Pesquisa científica em contabilidade gerencial: estudo comparativo entre Espanha e Brasil," Contaduría y Administración, Accounting and Management, vol. 57(2), pages 159-184, abril-jun.
    4. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.

  32. Michael John Jones, 2008. "Internal control, accountability and corporate governance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(7), pages 1052-1075, September.

    Cited by:

    1. Oliver Henk, 2020. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 239-273, September.
    2. Niamh Brennan & J. (Jill) Solomon, 2008. "Corporate governance, accountability and mechanisms of accountability : an overview," Open Access publications 10197/2906, Research Repository, University College Dublin.
    3. Nurhidayah Yahya & Maslinawati Mohamad, 2025. "The missing piece: bridging the gap between importance and performance of internal controls in Malaysian statutory bodies," Public Organization Review, Springer, vol. 25(2), pages 717-732, June.
    4. Dobie, Alisdair, 2015. "The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444," The British Accounting Review, Elsevier, vol. 47(2), pages 142-158.
    5. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.
    6. McLean, Tom & McGovern, Tom, 2017. "Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914," The British Accounting Review, Elsevier, vol. 49(3), pages 294-315.

  33. Michael John Jones, 2008. "The role of change agents and imitation in the diffusion of an idea: charge and discharge accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 38(5), pages 355-371, January.

    Cited by:

    1. Naomi Feber & Martijn J. Smit, 2023. "Fashion Companies Pioneering with Eco-Innovations in the Swedish Fashion Industry: Motivations, Resources, and Cooperation," Circular Economy and Sustainability, Springer, vol. 3(4), pages 1885-1905, December.
    2. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
    3. Michael John Jones, 2008. "The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 443-474, December.
    4. Dobie, Alisdair, 2015. "The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444," The British Accounting Review, Elsevier, vol. 47(2), pages 142-158.
    5. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

  34. Michael John Jones, 2008. "The Dialogus de Scaccario (c.1179): The First Western Book on Accounting?," Abacus, Accounting Foundation, University of Sydney, vol. 44(4), pages 443-474, December.

    Cited by:

    1. Dobie, Alisdair, 2015. "The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444," The British Accounting Review, Elsevier, vol. 47(2), pages 142-158.
    2. Jones, Michael John, 2010. "Sources of power and infrastructural conditions in medieval governmental accounting," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 81-94, January.

  35. Tony Brinn & Michael John Jones, 2007. "Editorial boards in accounting: The power and the glory," Accounting Forum, Taylor & Francis Journals, vol. 31(1), pages 1-25, March.

    Cited by:

    1. Leventis, Stergios & Dedoulis, Emmanouil & Kourdoumpalou, Stavroula, 2025. "An analysis of JIAAT editorial board composition and research review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    2. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.
    3. Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
    4. Shuo Xu & Mengjia An & Xin An, 2021. "Do scientific publications by editorial board members have shorter publication delays and then higher influence?," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(8), pages 6697-6713, August.
    5. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    6. Lowe, D. Jordan & Van Fleet, David D., 2009. "Scholarly achievement and accounting journal editorial board membership," Journal of Accounting Education, Elsevier, vol. 27(4), pages 197-209.
    7. Roberts, Robin W., 2018. "We can do so much better: Reflections on reading “Signaling Effects of Scholarly Profiles—The Editorial Teams of North American Accounting Association Journals”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 70-77.

  36. Brown, Rhoda & Jones, Michael & Steele, Tony, 2007. "Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades," The British Accounting Review, Elsevier, vol. 39(2), pages 125-151.

    Cited by:

    1. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.
    2. Hussain, Simon, 2010. "Accounting journals and the ABS quality ratings," The British Accounting Review, Elsevier, vol. 42(1), pages 1-16.
    3. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    4. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    5. Smith, Sarah Jane & Urquhart, Vivien, 2018. "Accounting and finance in UK universities: Academic labour, shortages and strategies," The British Accounting Review, Elsevier, vol. 50(6), pages 588-601.
    6. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    7. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    8. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    9. Tony Brinn & Michael John Jones, 2008. "The composition of editorial boards in accounting: a UK perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(1), pages 5-35, January.
    10. Jayne Bisman & Weini Liao, 2009. "Making the mainstream," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 180-197, September.
    11. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    12. Brooks, Chris & Schopohl, Lisa, 2018. "Topics and trends in finance research: What is published, who publishes it and what gets cited?," The British Accounting Review, Elsevier, vol. 50(6), pages 615-637.
    13. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
    14. Steven Dellaportas & Lina Xu & Sophia Ji & Dudu Luo & Xiaoming Song, 2024. "The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(2), pages 1827-1848, June.
    15. Andrew Higson & Rasha Kassem, 2016. "Accounting Research: Relevance Lost," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 59-76.

  37. Mark A. Clatworthy & Michael John Jones, 2006. "Differential patterns of textual characteristics and company performance in the chairman's statement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(4), pages 493-511, July.

    Cited by:

    1. Jagjeevan Kanoujiya & Rebecca Abraham & Shailesh Rastogi & Venkata Mrudula Bhimavarapu, 2023. "Transparency and Disclosure and Financial Distress of Non-Financial Firms in India under Competition: Investors’ Perspective," JRFM, MDPI, vol. 16(4), pages 1-20, March.
    2. Almaghrabi, Khadija S. & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity," The British Accounting Review, Elsevier, vol. 56(6).
    3. Cardoso, Ricardo Lopes & de Oliveira Leite, Rodrigo & Balloni, Armando & Fonseca, Thiago Richter, 2024. "When enough is enough: The impact of combined graphical impression management on financial judgement," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
    4. Moreno, Alonso, 2024. "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, vol. 70(PA).
    5. Steven J. Hyde & Eric Bachura & Jonathan Bundy & Richard T. Gretz & Wm. Gerard Sanders, 2024. "The tangled webs we weave: Examining the effects of CEO deception on analyst recommendations," Strategic Management Journal, Wiley Blackwell, vol. 45(1), pages 66-112, January.
    6. Zhongliang Wang & Kanglong Liu, 2024. "Linguistic Variations Between Translated and Non-Translated English Chairman’s Statements in Corporate Annual Reports: A Multidimensional Analysis," SAGE Open, , vol. 14(2), pages 21582440241, May.
    7. Angela Nativio, 2025. "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    8. Liu, Siwen & Heijden, Hans van der, 2025. "Self-regulation and self-presentation in sustainability reporting: Evidence from firms’ voluntary water disclosure," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    9. Berkin, Anil & Aerts, Walter & Van Caneghem, Tom, 2023. "Feasibility analysis of machine learning for performance-related attributional statements," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    10. Arzu Ozsozgun Caliskan & Emel Esen & Ralf Barkemeyer, 2021. "Impression management tactics in the CEO statements of Turkish sustainability reports," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(4), pages 485-506, October.
    11. Yunseok Hong & Keuntae Cho, 2024. "Differences in CEO Communication Strategies between High- and Low-Performing Firms in the Global Auto Parts Industry," Sustainability, MDPI, vol. 16(8), pages 1-19, April.
    12. Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P., 2023. "The application of text mining in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    13. Masibulele Phesa & Mabutho Sibanda & Zamanguni Hariatah Gumede, 2024. "Assuring the chairperson’s statement in the integrated report An auditing framework to curb the use of impression management in corporate reporting," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(5), pages 663-683, July.
    14. Grande-Herrera, Cristina & Guillamon-Saorin, Encarna & Kapelko, Magdalena, 2026. "Operational performance and disclosure tone," Research in International Business and Finance, Elsevier, vol. 84(C).
    15. Moreno, Alonso & Jones, Michael John, 2022. "Impression management in corporate annual reports during the global financial crisis," European Management Journal, Elsevier, vol. 40(4), pages 503-517.

  38. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1107-1140, June.

    Cited by:

    1. Brinn, Tony & Jones, Michael John, 2008. "The determinants of a successful accounting manuscript: Views of the informed," Accounting forum, Elsevier, vol. 32(2), pages 89-113.
    2. Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander, 2018. "Drivers of citations: An analysis of publications in “top” accounting journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 24-46.
    3. Alan Goodacre & Clive Gaunt & Darren Henry, 2021. "Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3089-3133, June.
    4. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    5. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    6. Hsieh, Pao-Nuan & Chang, Pao-Long, 2009. "An assessment of world-wide research productivity in production and operations management," International Journal of Production Economics, Elsevier, vol. 120(2), pages 540-551, August.
    7. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
    8. Bernard Raffournier & Alain Schatt, 2009. "Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases," Working Papers CREGO 1090301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    9. Didegah, Fereshteh & Thelwall, Mike & Gazni, Ali, 2012. "An international comparison of journal publishing and citing behaviours," Journal of Informetrics, Elsevier, vol. 6(4), pages 516-531.
    10. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    11. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    12. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    13. Khodakarami, Mehdi & MohammadRezaei, Fakhroddin & Sarlak, Amin & Garg, Mukesh & Rezaee, Zabihollah, 2025. "Free-riding in academic co-authorship: The marginalization of research students," Research Policy, Elsevier, vol. 54(2).
    14. David J. Rapp & Michael Olbrich & Florian Follert, 2019. "Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015 [On the Internationalization of Accounting Research in the German-speaking World—an Analysis of AAA and EAA A," Schmalenbach Journal of Business Research, Springer, vol. 71(1), pages 79-105, March.
    15. José M. Merigó & Jian-Bo Yang, 2017. "Accounting Research: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 27(1), pages 71-100, March.
    16. Jayne Bisman & Weini Liao, 2009. "Making the mainstream," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 180-197, September.
    17. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    18. Lowe, D. Jordan & Van Fleet, David D., 2009. "Scholarly achievement and accounting journal editorial board membership," Journal of Accounting Education, Elsevier, vol. 27(4), pages 197-209.
    19. Cheng, Qiang & Hail, Luzi & Yu, Gwen, 2022. "The past, present, and future of China-related accounting research," Journal of Accounting and Economics, Elsevier, vol. 74(2).
    20. Brooks, Chris & Schopohl, Lisa, 2018. "Topics and trends in finance research: What is published, who publishes it and what gets cited?," The British Accounting Review, Elsevier, vol. 50(6), pages 615-637.
    21. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    22. Lina Xu & Steven Dellaportas & Jin Wang, 2022. "A study of interdisciplinary accounting research: analysing the diversity of cited references," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2131-2162, June.
    23. Wai Ching Poon & Gareth D. Leeves, 2017. "Research output: evidence from economics departments in the Asia-Pacific region," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 22(4), pages 604-620, October.
    24. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    25. Steven Dellaportas & Lina Xu & Sophia Ji & Dudu Luo & Xiaoming Song, 2024. "The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(2), pages 1827-1848, June.
    26. Brown, Rhoda & Jones, Michael & Steele, Tony, 2007. "Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades," The British Accounting Review, Elsevier, vol. 39(2), pages 125-151.

  39. Malcolm J. Beynon & Mark A. Clatworthy & Michael John Jones, 2004. "The prediction of profitability using accounting narratives: a variable‐precision rough set approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 12(4), pages 227-242, October.

    Cited by:

    1. Zubin R. Mulla & R. K. Premarajan, 2008. "Strategic Human Rfesource Management in Indian it Companies: Development and Validation of a Scale," Vision, , vol. 12(2), pages 35-46, April.

  40. Michael John Jones & Jason Zezhong Xiao, 2004. "Financial reporting on the Internet by 2010: a consensus view," Accounting Forum, Taylor & Francis Journals, vol. 28(3), pages 237-263, September.

    Cited by:

    1. Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Malaysian Academics’ Perceptions Of Internet Financial Reporting," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-024-163, Conference Master Resources.
    2. Nirosh Kuruppu & Peter Oyelere & Hamdan Al Jabri, 2015. "Internet Financial Reporting And Disclosure Practices Of Publicly Traded Corporations: Evidence From Sri Lanka," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 75-91.
    3. Winkler, Jens & Kuklinski, Christian Paul Jian-Wei & Moser, Roger, 2015. "Decision making in emerging markets: The Delphi approach's contribution to coping with uncertainty and equivocality," Journal of Business Research, Elsevier, vol. 68(5), pages 1118-1126.
    4. Van Geyt, Debby & Van Cauwenberge, Philippe & Vander Bauwhede, Heidi, 2014. "Does high-quality corporate communication reduce insider trading profitability?," International Review of Law and Economics, Elsevier, vol. 37(C), pages 1-14.
    5. Williams, Susan P. & Scifleet, Paul A. & Hardy, Catherine A., 2006. "Online business reporting: An information management perspective," International Journal of Information Management, Elsevier, vol. 26(2), pages 91-101.
    6. Mohammed Ali Ahmed Al-Sharafi & Shu Tong & Abdullah Aloqab, 2021. "The Effective Role of Internal Factors on Reconstructing Telecom Companies: The Case of Yemen Telecom," Sustainability, MDPI, vol. 13(3), pages 1-23, February.
    7. Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012. "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(193), pages 113-136, April- Ju.
    8. Yousef Ali Alwardat, 2020. "Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(3), pages 1-13, September.
    9. Ping Guan & Liangrong Song & Haimin Cao, 2016. "Study on Internet Investor Relations Management Evaluation of Listed Companies in China," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 121-121, February.

  41. Mark Clatworthy & Michael Jones, 2003. "Financial reporting of good news and bad news: evidence from accounting narratives," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 171-185.

    Cited by:

    1. Phil Brown & Morris Stocks & W. Wilder, 2007. "Ethical Exemplification and the AICPA Code of Professional Conduct: An Empirical Investigation of Auditor and Public Perceptions," Journal of Business Ethics, Springer, vol. 71(1), pages 39-71, March.
    2. Rahman, Sheehan, 2023. "Narrative tone and earnings persistence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    3. Rüdiger Hahn & Regina Lülfs, 2014. "Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies," Journal of Business Ethics, Springer, vol. 123(3), pages 401-420, September.
    4. Nguyen, Quyen & Diaz-Rainey, Ivan & Kuruppuarachchi, Duminda, 2023. "In search of climate distress risk," International Review of Financial Analysis, Elsevier, vol. 85(C).
    5. Ahmed Hassanein & Khaldoon Albitar, 2025. "An inverted U-shaped relationship between reporting risk information and corporate value: evidence from the UK," Review of Managerial Science, Springer, vol. 19(9), pages 2833-2866, September.
    6. Aerts, Walter, 2005. "Picking up the pieces: impression management in the retrospective attributional framing of accounting outcomes," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 493-517, August.
    7. Roberto Pietra & Andrea Melis, 2016. "“Governance and corruption: is history repeating itself?” Fostering a debate and inviting contributions from a multidisciplinary perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 689-701, December.
    8. Chen, Jean Jinghan & Liu, Jianmei & Xie, Li & Cheng, Xinsheng, 2024. "Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China," The British Accounting Review, Elsevier, vol. 56(5).
    9. Elsayed, Mohamed & Elshandidy, Tamer, 2020. "Do narrative-related disclosures predict corporate failure? Evidence from UK non-financial publicly quoted firms," International Review of Financial Analysis, Elsevier, vol. 71(C).
    10. Miguel Pombinho & Ana Fialho & Andreia Dionísio, 2025. "Impression Management in Corporate Social Responsibility Reporting: An Analysis of Chief Executive Officer Letters in the Oil and Gas Sector," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4942-4962, July.
    11. René Fahr & Anica Rose, 2017. "Causal Reasoning in Corporate Annual Reports: The Truth and Nothing But the Truth?," Working Papers Dissertations 25, Paderborn University, Faculty of Business Administration and Economics.
    12. Paola Ramassa & Alberto Quagli, 2024. "Interpreting IFRS: The Evolving Role of Agenda Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 60(2), pages 205-235, June.
    13. Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014. "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper 58107, University Library of Munich, Germany.
    14. Ionel Bostan & Ionela-Corina Chersan & Magdalena Danileț & Mihaela Ifrim & Viorica Chirilă, 2020. "Investigations Regarding the Linguistic Register Used by Managers to Convey to Stakeholders a Positive View of Their Company, in the Context of the Business Sustainability Desideratum," Sustainability, MDPI, vol. 12(17), pages 1-19, August.
    15. Ding, Rong & Hou, Wenxuan & Liu, Yue (Lucy) & Zhang, John Ziyang, 2018. "Media censorship and stock price: Evidence from the foreign share discount in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 112-133.
    16. Skarlicki, Daniel & Lo, Kin & Rogo, Rafael & Avolio, Bruce J. & DeHaas, CodieAnn, 2023. "The role of CEO accounts and perceived integrity in analysts’ forecasts," Organizational Behavior and Human Decision Processes, Elsevier, vol. 176(C).
    17. Hassanein, Ahmed, 2022. "Risk reporting and stock return in the UK: Does market competition Matter?," The North American Journal of Economics and Finance, Elsevier, vol. 59(C).
    18. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    19. Imen Derouiche & Riadh Manita & Anke Muessig, 2021. "Risk disclosure and firm operational efficiency," Annals of Operations Research, Springer, vol. 297(1), pages 115-145, February.
    20. Owen N. Parker & Cole E. Short & Varkey K. Titus & Ke Gong & Peter Inho Nahm, 2024. "Accentuate the positive? Strategic negativity amid the hazard of high expectations," Strategic Management Journal, Wiley Blackwell, vol. 45(9), pages 1851-1874, September.
    21. Rogério Marques Serrasqueiro & Tânia Sofia Mineiro, 2018. "Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 25-26, Junio.
    22. Higgins, Colin & Walker, Robyn, 2012. "Ethos, logos, pathos: Strategies of persuasion in social/environmental reports," Accounting forum, Elsevier, vol. 36(3), pages 194-208.
    23. Marek Sylwestrzak & Anna Bialek-Jaworska & Krzysztof Opolski, 2018. "Motives for Financial Statement Fraud and Professional Ethics (Motywy falszowania sprawozdan finansowych a zasady etyczne)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 79-89.
    24. Marie-Anne Verdier, 2014. "Quelles Strategies De Diffusion Pour Les Annonces De Reduction D'Effectifs ? Le Cas Des Entreprises Francaises Cotees," Post-Print hal-01899749, HAL.
    25. K. I. Dandago & Abubakar Modibbo, 2022. "Accounting Narratives And Impression Management In Corporate Reporting: A Review," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 56-76, December.
    26. Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
    27. Kris Boudt & James Thewissen, 2019. "Jockeying for Position in CEO Letters: Impression Management and Sentiment Analytics," Financial Management, Financial Management Association International, vol. 48(1), pages 77-115, March.
    28. Rayenda Khresna Brahmana & Doddy Setiawan & Maria Kontesa, 2022. "The blame game: COVID-19 crisis and financial performance," SN Business & Economics, Springer, vol. 2(11), pages 1-20, November.
    29. Andrew Vivian & Bin Xu, 2018. "Time-varying managerial overconfidence and pecking order preference," Review of Quantitative Finance and Accounting, Springer, vol. 50(3), pages 799-835, April.
    30. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
    31. Rutherford, Brian A., 2013. "A genre-theoretic approach to financial reporting research," The British Accounting Review, Elsevier, vol. 45(4), pages 297-310.
    32. Malcolm J. Beynon & Mark A. Clatworthy & Michael John Jones, 2004. "The prediction of profitability using accounting narratives: a variable‐precision rough set approach," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 12(4), pages 227-242, October.
    33. Omaima Hassan & Claire Marston, 2010. "Disclosure measurement in the empirical accounting literature - a review article," Accountancy Discussion Papers 1004, Accountancy Research Group, Heriot Watt University.
    34. Osman Yukselturk & Jon Tucker, 2015. "The impact of analyst sentiment on UK stock recommendations and target prices," Accounting and Business Research, Taylor & Francis Journals, vol. 45(6-7), pages 869-904, December.
    35. Brennan, Niamh M. & Daly, Caroline A. & Harrington, Claire S., 2010. "Rhetoric, argument and impression management in hostile takeover defence documents," The British Accounting Review, Elsevier, vol. 42(4), pages 253-268.
    36. Binh Thi Hai Le & Cong Van Nguyen, 2024. "Studying the impact of profitability, bankruptcy risk, and pandemic on narrative tone in annual reports in an emerging market in the East," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-16, December.
    37. Xi Fu & Xiaoxi Wu & Zhifang Zhang, 2021. "The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 173(3), pages 643-660, October.
    38. AERTS, Walter & TARCA, Ann, 2008. "The effect of institutional setting on attributional content in management commentary reports," Working Papers 2008010, University of Antwerp, Faculty of Business and Economics.
    39. Jane Davison, 2011. "Barthesian perspectives on accounting communication and visual images of professional accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 250-283, February.
    40. Elshandidy, Tamer & Kamel, Hany, 2024. "Tone of narrative disclosures and earnings management: UK evidence," Advances in accounting, Elsevier, vol. 64(C).
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    75. Jianjun Sun & Nannan Zu & Chao Zhang, 2025. "Big data and firm greenwashing: evidence from China’s national big data comprehensive pilot zone," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-10, December.
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    84. Gillian Vesty & VG Sridharan & Deryl Northcott & Steven Dellaportas, 2018. "Burnout among university accounting educators in Australia and New Zealand: determinants and implications," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 255-277, March.
    85. Arzu Ozsozgun Caliskan & Emel Esen & Ralf Barkemeyer, 2021. "Impression management tactics in the CEO statements of Turkish sustainability reports," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 30(4), pages 485-506, October.
    86. Niamh M. Brennan & Encarna Guillamon‐Saorin & Aileen Pierce, 2009. "Methodological Insights," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 789-832, June.
    87. Josef Scheuerlein & Helena Chládková, 2019. "Linguistic Differences Between Successful and Non-Successful CEOs During the Financial Crisis," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(2), pages 583-595.
    88. Jane Davison, 2008. "Rhetoric, repetition, reporting and the “dot.com” era: words, pictures, intangibles," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(6), pages 791-826, August.
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    92. Ingrid E. Fisher & Margaret R. Garnsey & Mark E. Hughes, 2016. "Natural Language Processing in Accounting, Auditing and Finance: A Synthesis of the Literature with a Roadmap for Future Research," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 23(3), pages 157-214, July.
    93. Hellmann, Andreas & Ang, Lawrence & Sood, Suresh, 2020. "Towards a conceptual framework for analysing impression management during face-to-face communication," Journal of Behavioral and Experimental Finance, Elsevier, vol. 25(C).
    94. Schleicher, Thomas & Hussainey, Khaled & Walker, Martin, 2007. "Loss firms’ annual report narratives and share price anticipation of earnings," The British Accounting Review, Elsevier, vol. 39(2), pages 153-171.
    95. Tamer Elshandidy & Mohamed Elsayed & Hossam Omara & Abhijit Sharma, 2025. "Board diversity faultlines and textual social and environmental disclosures," Review of Quantitative Finance and Accounting, Springer, vol. 64(3), pages 1129-1163, April.
    96. Javid Iqbal, 2019. "Managerial Self-Attribution Bias and Banks’ Future Performance: Evidence from Emerging Economies," JRFM, MDPI, vol. 12(2), pages 1-32, April.
    97. Masibulele Phesa & Mabutho Sibanda & Zamanguni Hariatah Gumede, 2024. "Assuring the chairperson’s statement in the integrated report An auditing framework to curb the use of impression management in corporate reporting," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(5), pages 663-683, July.
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  42. Michael John Jones & Jason Zezhong Xiao, 2003. "Internet reporting: Current trends and trends by 2010," Accounting Forum, Taylor & Francis Journals, vol. 27(2), pages 132-165, June.

    Cited by:

    1. Boesso, Giacomo & Kumar, Kamalesh, 2009. "Stakeholder prioritization and reporting: Evidence from Italy and the US," Accounting forum, Elsevier, vol. 33(2), pages 162-175.
    2. Andrikopoulos, Andreas & Merika, Anna A. & Triantafyllou, Anna & Merikas, Andreas G., 2013. "Internet disclosure and corporate performance: A case study of the international shipping industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 47(C), pages 141-152.

  43. Michael John Jones, 2003. "Accounting for biodiversity: operationalising environmental accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 16(5), pages 762-789, December.

    Cited by:

    1. Zhao, Yinghan & Qu, Xiaoyu & Lucey, Brian, 2025. "Managerial myopia and biodiversity alignment- evidence from China," International Review of Financial Analysis, Elsevier, vol. 100(C).
    2. Marie KUBANKOVA & Miroslav HAJEK & Alena VOTAVOVA, 2016. "Environmental and social value of agriculture innovation," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(3), pages 101-112.
    3. Damilola Felix Eluyela & Rakesh Pandey & Craig Deegan & Mansi Mansi, 2026. "Biodiversity Research From an Accountability Perspective: Current Gaps and Prospects for Future Research," Sustainable Development, John Wiley & Sons, Ltd., vol. 34(1), pages 131-152, February.
    4. Rayan Alqubaysi & Asaad Mubarak Hussien Musa, 2024. "Assessing Biodiversity and Threatened Species Disclosure among Top Saudi Companies," Sustainability, MDPI, vol. 16(15), pages 1-14, August.
    5. Warren Maroun & Dusan Ecim, 2024. "Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 7800-7824, December.
    6. Azizi, Leyla & Scope, Christoph & Ladusch, Anne & Sassen, Remmer, 2025. "Biodiversity disclosure in the European finance sector," Ecological Economics, Elsevier, vol. 228(C).
    7. He, Feng & Duan, Lin & Lucey, Brian & Hao, Jing, 2025. "Biodiversity risk or climate risk? Which factor affects corporate ESG rating divergence," International Review of Financial Analysis, Elsevier, vol. 104(PA).
    8. Venturelli, Andrea & Ligorio, Lorenzo & de Nuccio, Elbano, 2023. "Biodiversity accountability in water utilities: A case study," Utilities Policy, Elsevier, vol. 81(C).
    9. Silvio Bianchi Martini & Antonio Corvino & Federica Doni & Antonietta Trecca, 2026. "Exploring Biodiversity Disclosure and Financial Performance in the European Context: The Moderating Role of Board Experience," Business Strategy and the Environment, Wiley Blackwell, vol. 35(3), pages 4083-4101, March.
    10. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    11. Treepongkaruna, Sirimon & Suttipun, Muttanachai & Padungsaksawasdi, Chaiyuth, 2026. "Biodiversity reporting and Staggered Board," Finance Research Letters, Elsevier, vol. 88(C).
    12. Marie-Chantale Pelletier & Claire Horner & Mathew Vickers & Aliya Gul & Eren Turak & Christine Turner, 2023. "Recognising natural capital on the balance sheet: options for water utilities," Papers 2312.13515, arXiv.org.

  44. Zezhong Xiao & Michael John Jones & Andy Lymer, 2002. "Immediate trends in Internet reporting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 245-275.

    Cited by:

    1. Dr. Mohd Noor Azli bin Ali Khan & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," Journal of Global Business and Economics, Global Research Agency, vol. 3(1), pages 157-173, July.
    2. Christopher D. Allport & John A. Pendley, 2010. "The impact of website design on the perceived credibility of internet financial reporting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 17(3‐4), pages 127-141, July.
    3. Mohd Noor Azli, 2013. "A Study of Various Aspects of Internet Financial Reporting: A Case of Malaysian Auditors," Information Management and Business Review, AMH International, vol. 5(6), pages 278-291.
    4. Raf Orens & Walter Aerts & Denis Cormier, 2010. "Web‐Based Non‐Financial Disclosure and Cost of Finance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1057-1093, November.
    5. Caner Dincer & Banu Dincer, 2010. "An investigation of Turkish small and medium‐sized enterprises online CSR communication," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 197-207, June.
    6. Dolinšek Tatjana, 2020. "Application of statistical methods in Internet financial information analysis," Croatian Review of Economic, Business and Social Statistics, Sciendo, vol. 6(1), pages 43-55, May.
    7. David Campbell, 2003. "Intra‐ and intersectoral effects in environmental disclosures: evidence for legitimacy theory?," Business Strategy and the Environment, Wiley Blackwell, vol. 12(6), pages 357-371, November.
    8. Mostafa Kamal Hassan, 2015. "Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 508-545, September.
    9. Williams, Susan P. & Scifleet, Paul A. & Hardy, Catherine A., 2006. "Online business reporting: An information management perspective," International Journal of Information Management, Elsevier, vol. 26(2), pages 91-101.
    10. Yousef Ali Alwardat, 2020. "Internet Financial Reporting Disclosure in the Saudi Listed Manufacturing Companies," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(3), pages 1-13, September.
    11. Beattie, Vivien & Pratt, Ken, 2003. "Issues concerning web-based business reporting: an analysis of the views of interested parties," The British Accounting Review, Elsevier, vol. 35(2), pages 155-187.
    12. Dr. Mohd Noor Azli bin Ali Khan Author_Email: & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-462, Conference Master Resources.
    13. Ping Guan & Liangrong Song & Haimin Cao, 2016. "Study on Internet Investor Relations Management Evaluation of Listed Companies in China," Accounting and Finance Research, Sciedu Press, vol. 5(1), pages 121-121, February.
    14. Larissa von Alberti‐Alhtaybat & Khaled Hutaibat & Khaldoon Al‐Htaybat, 2012. "Mapping corporate disclosure theories," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(1), pages 73-94, June.
    15. Mohd Noor Azli, 2013. "Perceptions of Auditors in Malaysia on the Important Items of Internet Financial Reporting," Journal of Education and Vocational Research, AMH International, vol. 4(5), pages 146-158.

  45. Vivien Beattie & Michael John Jones, 2002. "The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 177-199, June.

    Cited by:

    1. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    2. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    3. Mather, Paul & Ranasinghe, Dinithi & Unda, Luisa A., 2021. "Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
    4. Pennington, Robin & Tuttle, Brad, 2009. "Managing impressions using distorted graphs of income and earnings per share: The role of memory," International Journal of Accounting Information Systems, Elsevier, vol. 10(1), pages 25-45.
    5. García Osma, Beatriz & Guillamón-Saorín, Encarna, 2011. "Corporate governance and impression management in annual results press releases," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 187-208.
    6. Elodie Behnam, 2013. "La Lisibilite De La Communication Financiere En France : Le Cas De La Lettre Aux Actionnaires," Post-Print hal-01002368, HAL.
    7. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    8. Sellhorn, Thorsten & Hombach, Katharina & Stier, Christian, 2014. "Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 289432, May.
    9. Parsons, Linda M. & Tinkelman, Daniel, 2013. "Testing the feasibility of small multiples of sparklines to display semimonthly income statement data," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 58-76.

  46. Vivien Beattie & Michael John Jones, 2002. "Measurement distortion of graphs in corporate reports: an experimental study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 15(4), pages 546-564, October.

    Cited by:

    1. Zhang, Xiumin & Zhang, Jinsen & Zhu, Yifan & Shen, Jie, 2023. "Presentation of social responsibility reports and the stock price crash risk," Finance Research Letters, Elsevier, vol. 57(C).
    2. Diao, Anqi & Chen, Shou & Huang, Yuxuan, 2026. "Misreporting and risk of loan default: evidence from an online lending platform affiliated with a Rural Commercial Bank in China," Finance Research Letters, Elsevier, vol. 88(C).
    3. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    4. van Boxel, Koen & Decke, Philipp & Nolte, Sven & Schneider, Judith C., 2025. "Images and investment: Experimental evidence on the effects of visual stimuli on financial decisions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 46(C).
    5. James Zhang, Yibo & Murthy, Uday, 2024. "How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors," International Journal of Accounting Information Systems, Elsevier, vol. 54(C).
    6. Lorenz Fenk & Alwine Mohnen, 2025. "The Power and Pitfalls of Photographs in Corporate Sustainability Reporting: Experimental Insights on Trust and Environmental Responsibility Perceptions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7235-7253, November.
    7. Cardoso, Ricardo Lopes & de Oliveira Leite, Rodrigo & Balloni, Armando & Fonseca, Thiago Richter, 2024. "When enough is enough: The impact of combined graphical impression management on financial judgement," Journal of Behavioral and Experimental Finance, Elsevier, vol. 43(C).
    8. Quick, Reiner & Sayar, Sanjar, 2024. "The effect of tone, signature, and visual elements in compliance management systems disclosures on financial analysts’ decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    9. Sellhorn, Thorsten & Hombach, Katharina & Stier, Christian, 2014. "Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 289432, May.

  47. Mark Clatworthy & Michael John Jones, 2001. "The effect of thematic structure on the variability of annual report readability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(3), pages 311-326, August.

    Cited by:

    1. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    2. Chen, Jean Jinghan & Liu, Jianmei & Xie, Li & Cheng, Xinsheng, 2024. "Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China," The British Accounting Review, Elsevier, vol. 56(5).
    3. Mohammad Nasih & Iman Harymawan & Siti Zaleha Abdul Rasid & Fajar Kristanto Gautama Putra, 2024. "Tax avoidance and sustainability reporting: Alignment or greenwashing strategy?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 6335-6351, November.
    4. K. I. Dandago & Abubakar Modibbo, 2022. "Accounting Narratives And Impression Management In Corporate Reporting: A Review," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 56-76, December.
    5. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    6. Khemani, Purnima & Kumar, Dilip, 2025. "Do opposites attract? Understanding the influence of infographics and message credibility on investor perceptions and decision-making," Journal of Business Research, Elsevier, vol. 200(C).
    7. Vismaya Gangadharan & Lakshmi Padmakumari, 2024. "Fogging the firm performance: an empirical examination of the annual report readability in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 211-226, June.
    8. Serhii Lehenchuk, 2025. "The Narrative Component of Sustainability Reporting as a Strategic Tool of the Impression Management," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 14-25, December.
    9. Giuseppe Maria Bifulco & Carlo Caserio & Francesca di Donato & Sara Trucco, 2025. "Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5601-5623, July.
    10. Angela Nativio, 2025. "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    11. Abu-Abbas, Bassam M. & Hassan, Mostafa K., 2024. "Readability and banks’ risk-taking behavior: Evidence from GCC," Research in International Business and Finance, Elsevier, vol. 70(PA).
    12. Konstantin Ignatov & Markus Rudolf, 2023. "Sentimental Sustainability: Does What Companies Say Tell More Than What Companies Do?," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 32(4), pages 221-252, November.
    13. Sabri Boubaker & Dimitrios Gounopoulos & Hatem Rjiba, 2019. "Annual report readability and stock liquidity," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 28(2), pages 159-186, May.
    14. Yunseok Hong & Keuntae Cho, 2024. "Differences in CEO Communication Strategies between High- and Low-Performing Firms in the Global Auto Parts Industry," Sustainability, MDPI, vol. 16(8), pages 1-19, April.
    15. Ani Wilujeng Suryani & Fiki Fernando, 2024. "“Don’t Be a Bragger!”: Social Media Impression and Firm’s Financial Performance," Corporate Reputation Review, Palgrave Macmillan, vol. 27(3), pages 157-171, August.
    16. Miguel Pombinho & Ana Fialho & Jorge Novas, 2023. "Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review," Sustainability, MDPI, vol. 16(1), pages 1-21, December.
    17. S. M. R. K. Samarakoon & R. K. Mishra & Rudra P. Pradhan & Manju Jayakumar & Tapan P. Bagchi, 2025. "Annual report readability, ESG disclosure, and risk perspectives of Indian firms: the mediating role of corporate governance and earnings management," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 678-705, September.
    18. Benedetta Valeria Cannizzaro & Rodolfo Damiano & Marcantonio Ruisi, 2026. "Talking out loud on sustainable development goals (SDGs): what is the role of sustainability performance and national culture within CEO-speak?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 30(1), pages 305-335, March.

  48. Beattie, Vivien & Jones, Michael John, 2001. "A six-country comparison of the use of graphs in annual reports," The International Journal of Accounting, Elsevier, vol. 36(2), pages 195-222, May.

    Cited by:

    1. Shaio Yan Huang & Tung-Hsien Wu & An-An Chiu & David C. Yen, 2015. "Measurements of mislead threshold of company graph distortion," Information Systems Frontiers, Springer, vol. 17(5), pages 1111-1132, October.
    2. Simone Aresu, 2015. "Graphical Reporting in Italian Annual Reports during the Financial Crisis: Impression Management or Incremental Information?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 77-106.
    3. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    4. Flora Muiño & Marco Trombetta, 2009. "Does graph disclosure bias reduce the cost of equity capital?," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 83-102.
    5. Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
    6. Dineli Mather & Paul Mather & Alan Ramsay, 2005. "An investigation into the measurement of graph distortion in financial reports," Accounting and Business Research, Taylor & Francis Journals, vol. 35(2), pages 147-160.
    7. Hearn, Bruce, 2013. "The institutional determinants of IPO firm prospectus length in a developing context: A research note," Research in International Business and Finance, Elsevier, vol. 27(1), pages 52-65.
    8. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    9. Flora Mui¤o V zquez & ?Marco Trombetta, 2007. "Does graph disclosure bias reduce the cost of equity capital?," "Marco Fanno" Working Papers 0039, Dipartimento di Scienze Economiche "Marco Fanno".
    10. David Campbell & Ken McPhail & Richard Slack, 2009. "Face work in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 907-932, July.
    11. Musa Ghazwani & Mark Whittington & Akrum Helfaya, 2023. "Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms," Sustainability, MDPI, vol. 15(6), pages 1-33, March.
    12. Abdul Rashid, Azwan & See, Kok Fong & Yu, Ming-Miin, 2024. "Measuring airline efficiency using a dynamic network data envelopment analysis in the presence of innovation capital," Technological Forecasting and Social Change, Elsevier, vol. 206(C).
    13. Sellhorn, Thorsten & Hombach, Katharina & Stier, Christian, 2014. "Strategische Finanzberichterstattung durch Pro forma-Kennzahlen und Finanzgrafiken: Herausforderung für die Abschlussanalyse," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 289432, May.
    14. Hooks, Jill & van Staden, Chris J., 2011. "Evaluating environmental disclosures: The relationship between quality and extent measures," The British Accounting Review, Elsevier, vol. 43(3), pages 200-213.
    15. Walter P. Mkumbuzi, 2016. "Influence of Intellectual Capital Investment, Risk, Industry Membership and Corporate Governance Mechanisms on the Voluntary Disclosure of Intellectual Capital by UK Listed Companies," Asian Social Science, Canadian Center of Science and Education, vol. 12(1), pages 42-74, January.
    16. Oakes, Helen & Oakes, Steve, 2012. "Accounting and marketing communications in arts engagement: A discourse analysis," Accounting forum, Elsevier, vol. 36(3), pages 209-222.

  49. Vivien A. Beattie & Michael J. Jones, 2000. "Changing Graph Use in Corporate Annual Reports: A Time†Series Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 17(2), pages 213-226, June.

    Cited by:

    1. Jana Neuland & Alexander Fox & Michael Grüning, 2025. "Picture Content in Annual Reports Matters: Framing as a Strategy for Impressing Potential Investors," Australian Accounting Review, CPA Australia, vol. 35(1), pages 5-26, March.
    2. Zhang, Xiumin & Zhang, Jinsen & Zhu, Yifan & Shen, Jie, 2023. "Presentation of social responsibility reports and the stock price crash risk," Finance Research Letters, Elsevier, vol. 57(C).
    3. Hellmann, Andreas & Scagnelli, Simone D. & Ang, Lawrence & Sood, Suresh, 2024. "Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 44(C).
    4. Christensen, Theodore E. & Fronk, Karson E. & Lee, Joshua A. & Nelson, Karen K., 2024. "Data visualization in 10-K filings," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    5. Albrecht, Disen Huang & Anantharaman, Divya & Zhao, Keyi, 2025. "Is a picture worth a thousand words? Image usage in ESG reports," Accounting, Organizations and Society, Elsevier, vol. 115(C).
    6. James Zhang, Yibo & Murthy, Uday, 2024. "How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors," International Journal of Accounting Information Systems, Elsevier, vol. 54(C).
    7. Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet, 2024. "Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion," The British Accounting Review, Elsevier, vol. 56(4).
    8. Nihal Paşalı Taşoğlu & Deniz Akbulut & Aynur Acer, 2024. "The Role of Sustainability Statements in Investor Relations: An Analysis of the Annual Reports of Airline Companies," Sustainability, MDPI, vol. 16(7), pages 1-24, March.
    9. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
    10. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    11. Angela Nativio, 2025. "Impact She Wrote: Genres of Narrative Accounting in the Cultural Sector," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
    12. Machado, André & Lima, Fabiano Guasti, 2021. "Sell-side analyst reports and decision-maker reactions: Role of heuristics," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).
    13. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    14. Gehan A. Mousa & Elsayed A. H. Elamir & Khaled Hussainey, 2022. "Using machine learning methods to predict financial performance: Does disclosure tone matter?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(1), pages 93-112, March.
    15. Karin Eberhard, 2023. "The effects of visualization on judgment and decision-making: a systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 167-214, February.
    16. Linlin Duan & Jintao Zhang & Li Meng, 2024. "Administrative penalties and corporate CSR disclosure strategies," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(4), pages 2360-2372, June.

  50. Brinn, Tony & Jones, Michael John & Pendlebury, Maurice, 2000. "Measuring research quality: peer review 1, citation indices 0," Omega, Elsevier, vol. 28(2), pages 237-239, April.

    Cited by:

    1. Lee, Boon L. & Worthington, Andrew C., 2016. "A network DEA quantity and quality-orientated production model: An application to Australian university research services," Omega, Elsevier, vol. 60(C), pages 26-33.
    2. Iszan Hana Kaharudin & Mohammad Syuhaimi Ab-Rahman & Roslan Abd-Shukor & Azamin Zaharim & Mohd Jailani Mohd Nor & Ahmad Kamal Ariffin Mohd Ihsan & Shahrom Md Zain & Afiq Hipni & Kamisah Osman & Ruszym, 2022. "How Does Supervision Technique Affect Research? Towards Sustainable Performance: Publications and Students from Pure and Social Sciences," Sustainability, MDPI, vol. 14(9), pages 1-18, May.
    3. Vastag, Gyula & Montabon, Frank, 2002. "Journal characteristics, rankings and social acculturation in operations management," Omega, Elsevier, vol. 30(2), pages 109-126, April.
    4. Holsapple, Clyde W. & Lee-Post, Anita, 2010. "Behavior-based analysis of knowledge dissemination channels in operations management," Omega, Elsevier, vol. 38(3-4), pages 167-178, June.
    5. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
    6. Stephen Clibborn & Sally Hanna‐Osborne, 2023. "The employer perspective on wage law non‐compliance: State of the field and a framework for new understanding," Industrial Relations: A Journal of Economy and Society, Wiley Blackwell, vol. 62(4), pages 411-438, October.

  51. Jones, Michael John, 1999. "Critically evaluating an applications vs theory framework for research quality," Omega, Elsevier, vol. 27(3), pages 397-401, June.

    Cited by:

    1. Iszan Hana Kaharudin & Mohammad Syuhaimi Ab-Rahman & Roslan Abd-Shukor & Azamin Zaharim & Mohd Jailani Mohd Nor & Ahmad Kamal Ariffin Mohd Ihsan & Shahrom Md Zain & Afiq Hipni & Kamisah Osman & Ruszym, 2022. "How Does Supervision Technique Affect Research? Towards Sustainable Performance: Publications and Students from Pure and Social Sciences," Sustainability, MDPI, vol. 14(9), pages 1-18, May.
    2. Holsapple, Clyde W. & Lee-Post, Anita, 2010. "Behavior-based analysis of knowledge dissemination channels in operations management," Omega, Elsevier, vol. 38(3-4), pages 167-178, June.
    3. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
    4. Biehl, Markus & Kim, Henry & Wade, Michael, 2006. "Relationships among the academic business disciplines: a multi-method citation analysis," Omega, Elsevier, vol. 34(4), pages 359-371, August.
    5. Ormerod, R. J., 2000. "Is content analysis either practical or desirable for research evaluation?," Omega, Elsevier, vol. 28(2), pages 241-245, April.

  52. Michael John Jones, 1997. "The Agricultural Depression, Collegiate Finances, and Provision for Education at Oxford, 1871–1913," Economic History Review, Economic History Society, vol. 50(1), pages 57-81, February.

    Cited by:

    1. D Spencer, 1999. "Oxford Collegiate Landownership, Commoditisation, and the State: A Case of ‘Real’ Regulation," Environment and Planning A, , vol. 31(9), pages 1679-1694, September.

  53. Jones, M. J. & Brinn, T. & Pendlebury, M., 1996. "Judging the quality of research in business schools: A comment from accounting," Omega, Elsevier, vol. 24(5), pages 597-602, October.

    Cited by:

    1. Jones, M. J. & Brinn, T. & Pendlebury, M., 1996. "Journal evaluation methodologies: A balanced response," Omega, Elsevier, vol. 24(5), pages 607-612, October.
    2. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    3. Hussain, Simon, 2010. "Accounting journals and the ABS quality ratings," The British Accounting Review, Elsevier, vol. 42(1), pages 1-16.
    4. Doyle, John R., 1999. "Evaluating OR/MS research," Omega, Elsevier, vol. 27(3), pages 403-405, June.
    5. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    6. J Mingers, 2008. "Exploring the dynamics of journal citations: Modelling with s-curves," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 59(8), pages 1013-1025, August.
    7. Ormerod, R. J., 1997. "An observation on publication habits based on the analysis of MS/OR journals," Omega, Elsevier, vol. 25(5), pages 599-603, October.
    8. Mitchell, George, 1996. "Judging research quality and journals: A call for debate," Omega, Elsevier, vol. 24(5), pages 613-613, October.
    9. Doyle, J. R. & Arthurs, A. J. & Mcaulay, L. & Osborne, P. G., 1996. "Citation as effortful voting: A reply to ones, Brinn and Pendlebury," Omega, Elsevier, vol. 24(5), pages 603-606, October.
    10. Brinn, Tony & Jones, Michael John & Pendlebury, Maurice, 2000. "Measuring research quality: peer review 1, citation indices 0," Omega, Elsevier, vol. 28(2), pages 237-239, April.
    11. Jayne Bisman & Weini Liao, 2009. "Making the mainstream," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 180-197, September.
    12. Jutta Geldermann & Christian Koziol & Thomas Volling, 2025. "The VHB-Rating 2024—more than Just Another Rating," Schmalenbach Journal of Business Research, Springer, vol. 77(4), pages 793-815, December.
    13. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
    14. Donohue, Joan M. & Fox, Jeremy B., 2000. "A multi-method evaluation of journals in the decision and management sciences by US academics," Omega, Elsevier, vol. 28(1), pages 17-36, February.
    15. Ormerod, R. J., 2000. "Is content analysis either practical or desirable for research evaluation?," Omega, Elsevier, vol. 28(2), pages 241-245, April.
    16. Jones, Michael John, 1999. "Critically evaluating an applications vs theory framework for research quality," Omega, Elsevier, vol. 27(3), pages 397-401, June.

  54. Michael John Jones, 1996. "Readability of annual reports: Western versus Asian evidence ‐ a comment to contexualize," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 9(2), pages 86-91, May.

    Cited by:

    1. Kevin Koh & Heather Li & Yen H. Tong, 2023. "Corporate social responsibility (CSR) performance and stakeholder engagement: Evidence from the quantity and quality of CSR disclosures," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 504-517, March.
    2. Moreno, Alonso, 2024. "Impression management in bilingual corporate reporting: An analysis of textual characteristics in Spanish and English," Research in International Business and Finance, Elsevier, vol. 70(PA).

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