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Content
January 2024, Volume 32, Issue 7
- 1-34 Integrating sustainability in management control systems: an exploratory study on Italian banks
by Paola Ferretti & Cristina Gonnella & Pierluigi Martino - 35-55 An institutionalist political-economy perspective on social and environmental accounting
by Manuel Castelo Castelo Branco & Delfina Gomes & Adelaide Martins
April 2024, Volume 32, Issue 7
- 56-85 Digital technologies and the evolution of the management accounting profession: a grounded theory literature review
by Daria Arkhipova & Marco Montemari & Chiara Mio & Stefano Marasca
February 2024, Volume 32, Issue 1
- 1-41 Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research
by Grant Samkin & Dessalegn Getie Mihret & Tesfaye Lemma
March 2023, Volume 32, Issue 2
- 294-316 Remuneration committees, CEO compensation, skills and retention
by Arifur Khan & Sutharson Kanapathippillai & Steven Dellaportas - 317-345 Sustainability, market performance and FinTech firms
by Osama F. Atayah & Khakan Najaf & Md Hakim Ali & Hazem Marashdeh - 367-395 Service performance reporting and principles-based authoritative guidance: an analysis of New Zealand higher education institutions
by Pei-Chi Kelly Hsiao & Mary Low & Tom Scott
April 2023, Volume 32, Issue 2
- 346-366 A new broom sweeps clean? Evidence from CEO tenure and global reporting initiative adoption in China
by Muhammad Jameel Hussain & Dongfang Nie & Gaoliang Tian & Adnan Ashraf
May 2023, Volume 32, Issue 2
- 396-423 New challenges for public value and accountability in the age of big data: a bibliometric analysis
by Pietro Pavone & Paolo Ricci & Massimiliano Calogero - 424-451 Family control and corporate anti corruption disclosures: the moderating effect of female directors
by Jihad Al-Okaily - 452-486 Higher education system and doctoral programmes: a renewed multi-criteria evaluation model of European Accounting Doctoral Programmes
by Rosa Vinciguerra & Francesca Cappellieri & Michele Pizzo & Rosa Lombardi - 512-542 Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee
by Zeena Mardawi & Aladdin Dwekat & Rasmi Meqbel & Pedro Carmona Ibáñez - 543-578 Family firms, client importance, and auditor reporting behavior: evidence from China
by Md Jahidur Rahman & Hongtao Zhu & Xinyi Jiang
June 2023, Volume 32, Issue 2
- 487-511 The quality of energy efficiency disclosures: an exploratory study of Australian cities
by Parvez Mia & James Hazelton & James Guthrie Am - 579-612 Mapping the state of expanded audit reporting: a bibliometric view
by Bita Mashayekhi & Ehsan Dolatzarei & Omid Faraji & Zabihollah Rezaee - 613-629 Two minds and double entries: an application of cognitive psychology to corporate reporting
by Avani Sebastian
July 2023, Volume 32, Issue 2
- 630-657 Industry specialization and tax avoidance in the Australian banking industry
by Yosra Mnif & Marwa Tahri
November 2023, Volume 32, Issue 1
- 234-265 Sustainability control systems in short-term operational and long-term strategic decision-making
by Sanjaya C. Kuruppu & Markus J. Milne & Carol A. Tilt
June 2023, Volume 32, Issue 1
- 123-150 Accounting for a mining company’s transformation in Ukraine
by Olga Iermolenko & Anders Hersinger
February 2023, Volume 32, Issue 1
- 176-206 Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective?
by Olayinka Moses & Dimu Ehalaiye & Matthew Sorola & Philippe Lassou - 207-233 Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective
by Leanne J. Morrison & Alia Alshamari & Glenn Finau
August 2023, Volume 32, Issue 1
- 64-94 Accounts and counter-accounts: accounting and accountability for asbestos-related liabilities
by Sarath Lal Ukwatte Jalathge & Hang Tran & Lalitha Ukwatte & Tesfaye Lemma & Grant Samkin - 151-175 Accounting infrastructure and promissory sustainable extractive industries: an actor-network theory analysis
by Hang Tran & Lan Anh Nguyen & Tesfaye Lemma
January 2023, Volume 32, Issue 1
- 95-122 Accountabilities and stakeholder expectations regarding asbestos-free building materials supply chain: an actor-network theory perspective
by Lalitha Ukwatte & Tehmina Khan & Pavithra Siriwardhane & Sarath Lal Ukwatte Jalathge
February 2023, Volume 31, Issue 7
- 88-115 Serendipity and management accounting change
by Giacomo Pigatto & Lino Cinquini & Andrea Tenucci & John Dumay
July 2023, Volume 31, Issue 7
- 185-208 The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU
by Sara Moggi & Glen Lehman & Alessandra Pagani
March 2023, Volume 31, Issue 7
- 116-132 Constructing the accurate forecast: an actor-network theory approach
by Tiina Henttu-Aho & Janne T. Järvinen & Erkki M. Lassila
June 2023, Volume 31, Issue 7
- 156-184 Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities
by Anna Białek-Jaworska & Agnieszka Krystyna Kopańska
January 2023, Volume 31, Issue 7
- 26-48 Institutional isomorphism under the test of Non-financial Reporting Directive. Evidence from Italy and Spain
by Stefanía Carolina Posadas & Silvia Ruiz-Blanco & Belen Fernandez-Feijoo & Lara Tarquinio - 49-87 Does sustainability in executive remuneration matter? The moderating effect of Italian firms’ corporate governance characteristics
by Alex Almici
February 2023, Volume 31, Issue 6
- 1846-1885 Does corporate governance improve integrated reporting quality? A meta-analytical investigation
by Voicu D. Dragomir & Mădălina Dumitru - 1919-1965 The relationship between corporate governance mechanisms and integrated reporting practices and their impact on sustainable development goals: evidence from South Africa
by Mohamed Moshreh Ali Ahmed
April 2023, Volume 31, Issue 6
- 1827-1845 Reflecting on intellectual capital measurement and management in European universities
by Giustina Secundo & Rosa Lombardi & Johannes Dumay & James Guthrie A.M.
March 2023, Volume 31, Issue 6
- 1886-1918 Wave after wave: unboxing 40 years of auditing ethics research
by Zeena Mardawi & Elies Seguí-Mas & Guillermina Tormo-Carbó - 1966-1986 Environmental reporting quality in Japan: discussing normativity, quasi-mandatory approach and norm entrepreneurship
by Afdal Madein
January 2023, Volume 31, Issue 6
- 1735-1756 Decision-making and resilience in agriculture: improving awareness of the role of accounting
by Joanne Louise Tingey-Holyoak & Sarah Ann Wheeler & Constantin Seidl - 1757-1797 Non-financial reporting in hybrid organizations – a systematic literature review
by Husanboy Ahunov - 1798-1826 The paranoid style in the sociology of financial reporting principles
by Brian A. Rutherford
January 2023, Volume 31, Issue 1
- 1-26 COVID-19 and accounting as multidimensional technical, social and moral practice: a framework for future research
by Garry D. Carnegie & Delfina Gomes & Karen McBride
December 2022, Volume 32, Issue 2
- 269-293 Professional skills required by accountants for applying international financial reporting standards: implications from Indonesia
by Agus Fredy Maradona & Parmod Chand & Sumit Lodhia
November 2022, Volume 32, Issue 1
- 42-63 A narrative approach for reporting social and environmental accounting impacts in the mining sector – giving marginalized communities a voice
by Marcello Angotti & Aracéli Cristina de S. Ferreira & Teresa Eugénio & Manuel Castelo Branco
February 2022, Volume 31, Issue 7
- 133-155 The susceptibility of management accountants to framing bias
by Zack Enslin & John Hall & Elda du Toit
November 2022, Volume 31, Issue 7
- 1-25 From talk to action: the effects of the non-financial reporting directive on ESG performance
by Maria Aluchna & Maria Roszkowska-Menkes & Bogumił Kamiński
November 2022, Volume 31, Issue 6
- 1545-1577 Environmental disclosure and its relation to waste performance
by Samuel Jebaraj Benjamin & Pallab Kumar Biswas & Nirosha Hewa Wellalage & Yimei Man - 1675-1706 Mapping the literature of internal auditing in Europe: a systematic review and agenda for future research
by Saddam A. Hazaea & Jinyu Zhu & Saleh F.A. Khatib & Ahmed A. Elamer
September 2022, Volume 31, Issue 6
- 1578-1605 The disclosure of sustainable development goals (SDGs) by the top 50 Australian companies: substantive or symbolic legitimation?
by Sumit Lodhia & Amanpreet Kaur & Sanjaya Chinthana Kuruppu - 1606-1633 Social auditing in the supply chain: business legitimisation strategy rather than a change agent
by Mia Mahmudur Rahim & Sanjaya Chinthana Kuruppu & Md Tarikul Islam
October 2022, Volume 31, Issue 6
- 1634-1653 Political connections, media coverage and firm performance: evidence from an emerging market
by Mostafa Kamal Hassan & Fathia Elleuch Lahyani & Adel Elgharbawy - 1654-1674 Material sustainability information and reporting standards. Exploring the differences between GRI and SASB
by Simone Pizzi & Salvatore Principale & Elbano de Nuccio - 1707-1734 Female superiority in accruals quality: some evidence from the Scandinavian region
by Yosra Mnif & Imen Cherif
July 2022, Volume 31, Issue 5
- 1292-1324 The corporate sustainability committee and its relation to corporate environmental performance
by Zhongtian Li & Jing Jia & Larelle (Ellie) Chapple - 1325-1351 Does mandatory CSR expenditure regulation matter to promoters? Empirical evidence from India
by Satish Kumar & Geeta Singh
August 2022, Volume 31, Issue 5
- 1352-1385 Audit rotation, information asymmetry and the role of political connections: international evidence
by Abiot Tessema & Heba Abou-El-Sood - 1410-1435 Excess cash holding and audit pricing: a further consideration of precautionary motives and other factors
by Jayalakshmy Ramachandran & Yezen H. Kannan & Samuel Jebaraj Benjamin - 1436-1452 Big-4 auditors and audit quality: a novel firm life-cycle approach
by Sonali Jain & Sobhesh Kumar Agarwalla - 1453-1482 A research framework to analyse visual persuasion of photographs in sustainability reports
by Sabrina Chong & Mahmood Momin & Anil Narayan
June 2022, Volume 31, Issue 5
- 1215-1238 Going concern modifications and the self-fulfilling prophecy: evidence from extreme market conditions
by Kimberly Gleason & Brian Nagle & Yezen H. Kannan & Stephen Rau - 1239-1265 Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?
by Shaista Wasiuzzaman & Salihu Aramide Ibrahim & Farahiyah Kawi - 1266-1291 Corporate social responsibility and future bankruptcy
by Li (Lily) Zheng Brooks & Jean B. McGuire
May 2022, Volume 31, Issue 5
- 1133-1164 Users’ perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports
by Dinuja Perera & Parmod Chand & Rajni Mala - 1165-1189 Regulatory intervention and audit quality: new evidence from audit firm suspension
by Zhuoan Feng & Lina Zixuan Li & Hau Yan Wong & Jilnaught Wong - 1190-1214 Sustainability reporting quality and the financial sector: evidence from China
by Shidi Dong & Lei Xu & Ron P. McIver
November 2022, Volume 31, Issue 5
- 1386-1409 Regulatory influence on sustainability reporting: evidence from Murray–Darling Basin Authority in Australia
by Md Moazzem Hossain & Tarek Rana & Shamsun Nahar & Md Jahidur Rahman & Aklema Choudhury Lema
September 2022, Volume 31, Issue 5
- 1483-1517 Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements
by Emiliano Ruiz-Barbadillo & Jennifer Martinez-Ferrero - 1518-1543 Does religiosity lead to sustainability reporting assurance? Evidence from European companies
by Simone Terzani & Teresa Turzo
May 2022, Volume 31, Issue 4
- 1038-1067 Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide
by Mahlaximi Adhikari Parajuli & Mehul Chhatbar & Abeer Hassan - 1109-1132 In the short-term, it is never the wrong time to certify: the mitigating impact of certification on firm valuation
by Josette Edwards Pelzer & Robert Stephen Hogan
April 2022, Volume 31, Issue 4
- 861-886 Corporates’ sustainability disclosures impact on cost of capital and idiosyncratic risk
by Amir Gholami & John Sands & Syed Shams - 887-911 Professional financial statement users’ perceived value of carbon accounting disclosures and decision context
by Paul Coram & Brad Potter & Naomi Soderstrom - 912-937 Counting nature: some implications of quantifying environmental issues in corporate reports
by Leanne J. Morrison & Trevor Wilmshurst & Sonia Shimeld - 938-969 Financially material sustainability reporting and firm performance in New Zealand
by Mariela Carvajal & Muhammad Nadeem - 970-1014 Busy boards and accounting conservatism – an Australian perspective
by Quyen Le & Alireza Vafaei & Kamran Ahmed & Shawgat Kutubi - 1015-1037 Mobilising management control systems to support sustainability strategy in SMEs: the case of a waste disposal firm
by Caterina Cavicchi & Chiara Oppi & Emidia Vagnoni - 1068-1092 The impact of corporate governance on integrated reporting (IR) quality and sustainability performance: evidence from listed companies in South Africa
by Kwadjo Appiagyei & Hadrian Geri Djajadikerta & Saiyidi Mat Roni - 1093-1108 Determinants of merger and acquisition in the banking sector: an empirical study
by Musa Darayseh & Nizar Mohammad Alsharari
February 2022, Volume 31, Issue 4
- 817-840 Insights on management commentary in financial reports: the views of users, preparers and auditors
by Nives Botica Redmayne & Fawzi Laswad & Dimu Ehalaiye & Warwick Stent
March 2022, Volume 31, Issue 4
- 841-860 Audit quality and digitalization: some insights from theItalian context
by Ennio Lugli & Federico Bertacchini
February 2022, Volume 31, Issue 3
- 675-705 Analyst forecast quality and corporate social responsibility: the mediation effect of corporate governance
by Yuan George Shan & Joey Wenling Yang & Junru Zhang & Millicent Chang - 706-728 Corporate governance and firm risk-taking: the moderating role of board gender diversity
by Hussain Muhammad & Stefania Migliori & Sana Mohsni - 729-761 Spatial variability and temporal patterns of internal price of carbon: a transitional management perspective
by Huifa Chen & Yuan George Shan & Qingliang Tang & Junru Zhang - 762-785 Use of in-house internal audit functions in New Zealand
by Nishaal Prasad & David Hay & Li Chen - 786-816 Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia
by Zhongtian Li & Jing Jia & Larelle J. Chapple
January 2022, Volume 31, Issue 3
- 554-575 Management obfuscation through mandatory financial risk disclosure: evidence from European-listed banks
by Luca Ferri & Alessandra Allini & Marco Maffei & Rosanna Spanò - 658-674 Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment
by Suhaiza Ismail
March 2022, Volume 31, Issue 1
- 141-166 Revitalising the enterprise university post-COVID 19: a focus on business schools
by Brendan O'Connell & Meredith Tharapos & Paul De Lange & Nicola Beatson
July 2022, Volume 31, Issue 1
- 121-140 Teaching the concept of decision-usefulness, and accounting as a technical, social and moral practice: the case of COVID-19 “case number” reporting
by Shannon I.L. Sidaway & Daniela Juric & Craig Deegan
September 2022, Volume 31, Issue 1
- 187-211 Broadening the boundaries of accounting: a call for interdisciplinarity in the calculative era
by Erin Jade Twyford & Roba Abbas
February 2022, Volume 31, Issue 1
- 52-77 Accounting, valuing and investing in health care: dealing with outdated accounting models
by Gillian Vesty & Olga Kokshagina & Miia Jansson & France Cheong & Kerryn Butler-Henderson - 78-100 Readdressing accountability for occupational health and safety in a pandemic era
by Lee Parker & Venkateshwaran Narayanan
January 2022, Volume 31, Issue 1
- 101-120 Responding to crises: rewilding accounting education for the Anthropocene
by Lisa Powell & Nicholas McGuigan
May 2022, Volume 31, Issue 1
- 27-51 Crisis accountability and aged “care” during COVID-19
by Erin Jade Twyford - 167-186 Account(share)ability through social media during the COVID-19 emergency: the case of universities
by Eleonora Masiero & Giulia Leoni & Carlo Bagnoli
December 2022, Volume 30, Issue 7
- 310-333 SME corporate governance: a literature review of informal mechanisms for governance
by Karen Handley & Courtney Molloy
February 2022, Volume 30, Issue 7
- 1-25 Stakeholder interactions as sources for organisational learning: insights from the water sector
by Davide Giacomini & Diego Paredi & Alessandro Sancino - 26-48 The facets of the sustainability paradox
by Daniela Argento & Laura Broccardo & Elisa Truant
November 2022, Volume 30, Issue 7
- 280-309 Does voluntary non-financial reporting matter for the evaluation of audit risk after a crisis period? Perceptions from Italian auditors
by Sara Trucco & Maria Chiara Demartini & Kevin McMeeking & Valentina Beretta
July 2022, Volume 30, Issue 7
- 147-184 The role of integrated reporting in communicating adherence to stakeholder capitalism principles during the COVID-19 pandemic
by Joanna Dyczkowska & Joanna Krasodomska & Fiona Robertson - 185-212 The need for speed: an intuitive approach to understanding the relationship between audit quality and management earnings forecasts
by David Lau & Koji Ota & Norman Wong - 213-236 To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa
by Anna Herculina Anculien Schoeman & Christopher C. Evans & Hanneke Du Preez
March 2022, Volume 30, Issue 7
- 49-86 The social return on investment model: a systematic literature review
by Luigi Corvo & Lavinia Pastore & Marco Mastrodascio & Denita Cepiku - 87-120 The impact of the EU nonfinancial information directive on environmental disclosure: evidence from Italian environmentally sensitive industries
by Marco Papa & Mario Carrassi & Anna Lucia Muserra & Monika Wieczorek-Kosmala - 121-146 Blockchain in accounting practice and research: systematic literature review
by Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti
May 2022, Volume 30, Issue 7
October 2022, Volume 30, Issue 7
- 256-279 Water governance disclosure: the role of integrated reporting in the food, beverage and tobacco industry
by Martin Botha & Merwe Oberholzer & Susanna Levina Middelberg
April 2022, Volume 30, Issue 4
- 1191-1209 The effect of innovation on environmental, social and governance (ESG) practices
by Grazia Dicuonzo & Francesca Donofrio & Simona Ranaldo & Vittorio Dell'Atti
March 2022, Volume 30, Issue 4
- 989-1006 Intangible assets management and digital transformation: evidence from intellectual property rights-intensive industries
by Raffaele Trequattrini & Alessandra Lardo & Benedetta Cuozzo & Simone Manfredi
January 2022, Volume 30, Issue 4
- 1027-1049 Influence of Industry 4.0 technologies on corporate operation and performance management from human aspects
by Nóra Obermayer & Tibor Csizmadia & Dávid Máté Hargitai
May 2022, Volume 30, Issue 3
- 453-471 Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research
by Charl de Villiers & Pei-Chi Kelly Hsiao & Stefano Zambon & Elisabetta Magnaghi
December 2021, Volume 31, Issue 3
- 501-523 Tax literacy: what does it mean?
by Bernadene De Clercq - 524-553 Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms: the role of environmental certification, lucratively and corporate governance
by Albertina Paula Monteiro & Cláudia Pereira & Francisco Manuel Barbosa - 576-601 Through the rhetoric art: CEO incentives in sustainability sensitive industries
by Yosra Mnif & Jihene Kchaou - 602-634 Private firm performance: do women directors matter?
by Mahnoor Sattar & Pallab Kumar Biswas & Helen Roberts - 635-657 Disclaimer language in US banks’ audit committee reports: determinants and consequences
by Christine Naaman & Karen Naaman & Najib Sahyoun
October 2021, Volume 31, Issue 2
- 258-293 Translating sustainability strategies into performance: does sustainability performance management matter?
by Ruzita Jusoh & Yazkhiruni Yahya & Suria Zainuddin & Kaveh Asiaei - 294-319 Accountability disclosure of SOEs: comparing hybrid and private European news agencies
by Ana Yetano & Daniela Sorrentino - 344-365 Stakeholder engagement in sustainability reporting by Fortune Global 500 companies: a call for embeddedness
by Putu Agus Ardiana - 366-380 The strategic governance of the digital accounting environment: insights from virtual museums
by Paolo Esposito & Alessandro Braga & Alessandro Sancino & Paolo Ricci - 381-399 The moderating effect of culture on the relationship between accountability and professional scepticism
by Medhat Endrawes & Shane Leong & Kenan M. Matawie
November 2021, Volume 31, Issue 2
- 320-343 Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”
by Dushyanthi Hewawithana & James Hazelton & Greg Walkerden & Edward Tello - 417-440 Financial inclusion, corporate social responsibility and firm performance – analysis of interactive relationship
by Asit Bhattacharyya & Mahbub Khan - 441-469 Global trends in board diversity research: a bibliometric view
by Saleh F.A. Khatib & Dewi Fariha Abdullah & Ahmed Elamer & Ibrahim Suleiman Yahaya & Andrews Owusu
December 2021, Volume 31, Issue 2
- 400-416 Performance auditing and neoliberal governmentality: future research directions
by Tarek Rana & Dessalegn Getie Mihret & Tesfaye T. Lemma - 470-497 Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditors
by Alexandra Soares Fontes & Lúcia Lima Rodrigues & Carla Marques & Ana Paula Silva
September 2021, Volume 31, Issue 2
- 213-238 Disentangling the effect of perceived performance management system accuracy on intrinsic and extrinsic motivation
by Domenico Berdicchia & Enrico Bracci & Giovanni Masino - 239-257 Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study
by Sandra Khalil & Rabih Nehme
October 2021, Volume 30, Issue 6
- 1629-1657 Sustainability reporting in justice systems: a comparative research in two European countries
by Floriana Fusco & Renato Civitillo & Paolo Ricci & Sylwia Morawska & Katarzyna Pustułka & Przemysław Banasik - 1740-1763 Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior
by Mehdi Sarikhani & Fahime Ebrahimi - 1764-1782 Qualitative research interviews using online video technology – challenges and opportunities
by Charl de Villiers & Muhammad Bilal Farooq & Matteo Molinari - 1783-1808 “Taming the black elephant”: assessing and managing the impacts of COVID-19 on public universities in Australia
by Garry D. Carnegie & Ann Martin-Sardesai & Lisa Marini & James Guthrie AM
July 2021, Volume 30, Issue 6
- 1419-1448 The impact of the EU Directive on non-financial information: Novel features of the Italian case
by Rosa Lombardi & Antonietta Cosentino & Alessandro Sura & Michele Galeotti - 1449-1469 An insight into the associations between environmental activity management, environmental management systems and performance
by Kevin Baird & Sophia Xia Su & Amy Tung - 1493-1513 Fair value accounting from the users’ perspective: an experiment on how financial analysts rely on fair value estimates in their decisions
by Alessandra Allini & Rosanna Spanò & Ning Du & Joshua Ronen - 1543-1570 Integrated reporting disclosure alignment levels in annual reports by listed firms in Vietnam and influencing factors
by Huu Cuong Nguyen & Phan Minh Hoa Nguyen & Bich Hiep Tran & Thi Thien Nga Nguyen & Le Thanh Thuy Hoang & Thi Thu Hien Do - 1594-1628 International evidence of changing assurance practices for carbon emissions disclosures
by Rina Datt & Pranil Prasad & Connie Vitale & Krishan Prasad
September 2021, Volume 30, Issue 6
- 1393-1418 Does sustainability reporting promote university ranking? Australian and New Zealand evidence
by Yuan George Shan & Junru Zhang & Manzurul Alam & Phil Hancock - 1705-1739 Corporate governance and corporate social responsibility: mapping the most critical drivers in the board academic literature
by Aladdin Dwekat & Elies Seguí-Mas & Mohammad A. A. Zaid & Guillermina Tormo-Carbó
August 2021, Volume 30, Issue 6
- 1470-1492 CSR assurance practice and financial distress likelihood: evidence from India
by Kofi Mintah Oware & Kingsley Appiah - 1514-1542 From little seeds to a big tree: a far-reaching assessment of the integrated reporting stream
by Ana Isabel Lopes & Daniela Penela - 1571-1593 Audit committee oversight of external audit: an examination of structural power and behavioural tactics
by Noor Adwa Sulaiman & Fatimah Mat Yasin - 1658-1679 Shareholder use of CSR reports: an accountability perspective
by Veronica Smith & James Lau & John Dumay - 1680-1704 Linking sustainability and non-financial reporting directive 2014/95/EU through isomorphism lens
by Cristina Alexandrina Stefanescu
July 2021, Volume 30, Issue 5
- 1241-1264 Political connection, family ownership and corporate risk disclosure: empirical evidence from Jordan
by Malek Hamed Alshirah & Ahmad Farhan Alshira’h & Abdalwali Lutfi
August 2021, Volume 30, Issue 5
- 1309-1333 Whistleblowing intentions among external auditors: an application of the moderated multicomponent model of the theory of planned behaviour
by Tuan Mastiniwati Tuan Mansor & Akmalia M. Ariff & Hafiza Aishah Hashim & Abdul Hafaz Ngah - 1367-1392 Climate change disclosure ratings: the ideological play
by Binh Bui & Mohamed Chelli & Muhammad Nurul Houqe
June 2021, Volume 30, Issue 5
- 1265-1290 International financial reporting standards for small and medium-sized entities: a new institutional sociology perspective
by Nisansala Wijekoon & Grant Samkin & Umesh Sharma - 1291-1308 Social contagion and the institutionalisation of GRI-based sustainability reporting practices
by Ameeta Jain & Muhammad Azizul Islam & Monica Keneley & Monika Kansal - 1334-1366 Does deal size moderate the effects of board faultlines? Evidence from acquisitions
by Daniel Tidbury & Steven F. Cahan & Li Chen
June 2021, Volume 30, Issue 4
- 941-963 Fostering performance management in healthcare: insights into the role of big data
by Rosanna Spanò & Gianluca Ginesti
December 2021, Volume 30, Issue 4
- 964-988 Intellectual capital disclosure on Twitter – empirical evidence from the world’s largest companies
by Łukasz Bryl & Justyna Fijałkowska & Dominika Hadro
August 2021, Volume 30, Issue 4
- 893-913 Employee domain and non-financial performance: the moderating effect of digital reputation
by Rosamartina Schena & Angeloantonio Russo & Jonatan Pinkse - 1007-1026 The role of digital transformation in enabling continuous accounting and the effects on intellectual capital: the case of Oracle
by Maria Federica Izzo & Marco Fasan & Riccardo Tiscini - 1093-1117 Disaster management and emerging technologies: a performance-based perspective
by Carlo Vermiglio & Guido Noto & Manuel Pedro Rodríguez Bolívar & Vincenzo Zarone
November 2021, Volume 30, Issue 4
- 914-940 Leveraging business intelligence systems to enhance management control and business process performance in the public sector
by Mohamed Z. Elbashir & Steve G. Sutton & Vicky Arnold & Philip A. Collier - 1050-1076 The mediating role of relational capital for the academic performance effect of IC: the influence of digital technologies
by Claudia Arena & Simona Catuogno & Anna Crisci & Valeria Naciti - 1118-1140 Sustainability performance and social media: an explorative analysis
by Sarah Russo & Federico Schimperna & Rosa Lombardi & Pasquale Ruggiero - 1141-1168 A measurement framework for assessing the digital transformation of cultural institutions: the Italian case
by Deborah Agostino & Chiara Costantini - 1210-1240 The digitalization-reputation link: a multiple case-study on Italian banking groups
by Francesca Bernini & Paola Ferretti & Antonella Angelini
September 2021, Volume 30, Issue 4
- 1077-1092 Which Italian SMEs fall in love with digitalisation? An exploration into the determinants
by Nicola Raimo & Ivano De Turi & Michele Rubino & Filippo Vitolla - 1169-1190 Fundraising activities and digitalization: defining risk indicators for evaluating equity crowdfunding campaigns
by Valentina Ndou & Paola Scorrano & Gioconda Mele & Pasquale Stefanizzi
November 2021, Volume 30, Issue 3
- 495-523 Regulating non-financial reporting: evidence from European firms’ environmental, social and governance disclosures and earnings risk
by Muhammad Arif & Christohper Gan & Muhammad Nadeem
July 2021, Volume 30, Issue 3
- 562-596 Board characteristics and the choice between sustainability and integrated reporting: a European analysis
by Laura Girella & Stefano Zambon & Paola Rossi - 661-675 Managing material value creation matters in integrated reporting
by Natasja Steenkamp & Roslyn Roberts - 676-709 Enablers and barriers to the involvement of accountants in integrated reporting
by Mitali Panchal Arora & Sumit Lodhia & Gerard Stone - 710-738 Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting
by Subhash Abhayawansa & Carol Adams
August 2021, Volume 30, Issue 3
- 626-660 Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
by A.M.I. Lakshan & Mary Low & Charl de Villiers - 762-785 What do stakeholders in the construction industry look for in non-financial disclosure and what do they get?
by Dominika Hadro & Justyna Fijałkowska & Karolina Daszyńska-Żygadło & Ilze Zumente & Svetlana Mjakuškina
December 2021, Volume 30, Issue 3
- 597-625 The ungreening of integrated reporting: a reflection on regulatory capture
by Caroline M. Bridges & Julie A. Harrison & David C. Hay - 739-761 Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory
by Renata Paola Dameri & Pier Maria Ferrando
October 2021, Volume 30, Issue 3
- 524-561 The influence of overseas study and work experience on corporate environmental disclosures: evidence from Vietnam
by Hang Ngoc My Le & Brendan Thomas O’Connell & Maryam Safari - 819-851 Integrated reporting and analyst behaviour in diverse institutional settings
by Francesca Rossignoli & Riccardo Stacchezzini & Alessandro Lai - 852-892 Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting
by Michael Grassmann & Stephan Fuhrmann & Thomas W. Guenther
September 2021, Volume 30, Issue 3
- 472-494 Mandatory corporate social responsibility in India: reporting reality, issues and way forward
by Pawan Taneja & Ameeta Jain & Mahesh Joshi & Monika Kansal
June 2021, Volume 30, Issue 3
- 786-818 Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
by Pei-Chi Kelly Hsiao & Charl de Villiers & Tom Scott
April 2021, Volume 30, Issue 2
- 267-292 In auditor we trust: 44 years of research on the auditor-client relationship and future research directions
by Arizona Mustikarini & Desi Adhariani - 313-341 Controllability of performance measures and managerial performance: the mediating role of fairness
by Sophia Xia Su & Kevin Baird & Nuraddeen Nuhu
May 2021, Volume 30, Issue 2
- 293-312 Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux
by Sandra Cohen & Sotirios Karatzimas - 342-372 Internal audit functions, financial reporting quality and moderating effect of senior management support
by Abdulkadir Madawaki & Aidi Ahmi & Halimah @ Nasibah Ahmad
June 2021, Volume 30, Issue 2
- 245-266 The impact of time budget and time deadline pressures on audit behaviour: UK evidence
by Rabih Nehme & Amir Michael & Jim Haslam - 373-394 Implications of recent reforms to auditor reporting requirements in Australia
by Md Mustafizur Rahaman & Parmod Chand - 395-423 Forensic accounting as a profession in Australia? A sociological perspective
by Hashem Alshurafat - 424-449 An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia
by Irsyadillah Irsyadillah & Mohamed Salem M Bayou
February 2021, Volume 30, Issue 1
- 121-141 Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector
by Imen Khelil & Hichem Khlif - 142-162 Broadening the horizons of intellectual capital disclosure to the sports industry: evidence from top UEFA clubs
by Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni - 163-192 Female directors and CSR disclosure in Bangladesh: the role of family affiliation
by Pallab Kumar Biswas & Helen Roberts & Rosalind Heather Whiting - 193-212 Micro Data analytics: a test for analytical procedures
by Pierluigi Santosuosso
April 2021, Volume 30, Issue 1
January 2021, Volume 30, Issue 1
- 22-38 Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?
by Vera Palea - 39-73 The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants
by Megawati Oktorina & Sylvia Veronica Siregar & Desi Adhariani & Aria Farah Mita - 74-93 External auditor and KAMs reporting in alternative capital market of Thailand
by Muttanachai Suttipun - 94-120 The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies
by Abdullah Al-Mamun & Michael Seamer
August 2021, Volume 29, Issue 7
- 75-93 Dialogic accounting through popular reporting and digital platforms
by Giuseppe Grossi & Paolo Pietro Biancone & Silvana Secinaro & Valerio Brescia
June 2021, Volume 29, Issue 7
- 31-53 Auditors’ perceptions of integrated reporting assurance: insights from Italy
by Barbara Borgato & Pier Luigi Marchini
November 2021, Volume 29, Issue 7
- 94-134 Exploring past, present and future trends in public sector auditing research: a literature review
by Giorgia Mattei & Giuseppe Grossi & James Guthrie A.M. - 135-162 Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries
by Charles H. Cho & Joanna Krasodomska & Paulette Ratliff-Miller & Justyna Godawska
July 2021, Volume 29, Issue 7
- 54-74 Five shades of women: evidence from Italian listed firms
by Franco Ernesto Rubino & Paolo Tenuta & Domenico Rocco Cambrea
January 2021, Volume 29, Issue 6
- 1473-1491 Loan loss provision models in Brazilian banks
by Fernando Galdi & André De Moura & Robson França
February 2021, Volume 29, Issue 5
- 1088-1112 Big data and data analytics in auditing: in search of legitimacy
by Federica De Santis & Giuseppe D’Onza
January 2021, Volume 29, Issue 5
- 1146-1178 Embedding smart technologies in accounting to meet global irrigation challenges
by Joanne Louise Tingey-Holyoak & John Dean Pisaniello & Peter Buss
August 2021, Volume 29, Issue 5
- 1041-1062 Four research pathways for understanding the role of smart technologies in accounting
by Daniela Mancini & Rosa Lombardi & Madjid Tavana