Printed from https://ideas.repec.org/s/eme/medarp2.html
Content
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
February 2021, Volume 29, Issue 4
- 1005-1038 Accountability for climate change: a research synthesis through the lenses of the integrated thinking approach
by Sandro Brunelli & Camilla Falivena & Chiara Carlino & Francesco Venuti
January 2021, Volume 29, Issue 4
- 873-907 Integrated thinking, orchestration of the six capitals and value creation
by Roshan Herath & Samanthi Senaratne & Nuwan Gunarathne
August 2021, Volume 29, Issue 4
- 673-690 Understanding integrated thinking: evidence from the field, the development of a framework and avenues for future research
by Cristiano Busco & Fabrizio Granà & Giulia Achilli
June 2021, Volume 29, Issue 3
- 405-429 Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research
by Alessandro Lai & Riccardo Stacchezzini - 647-670 The effect of enterprise risk management on financial performance and firm value: the role of environmental, social and governance performance
by Chairani Chairani & Sylvia Veronica Siregar
May 2021, Volume 29, Issue 2
- 185-196 Creating value: sustainability and accounting for non-financial matters in the pre- and post-corona environment
by Sumit Lodhia & Umesh Sharma & Mary Low
January 2021, Volume 29, Issue 2
- 294-323 Ethics disclosure as strategy: a longitudinal case study
by Sriyalatha Kumarasinghe & Indujeeva Keerthilal Peiris & André M. Everett - 371-402 Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study
by Huthaifa Al-Hazaima & Mary Low & Umesh Sharma
December 2020, Volume 30, Issue 1
- 1-21 CSR expenditure, mandatory CSR reporting and financial performance of listed firms in India: an institutional theory perspective
by Kofi Mintah Oware & Thathaiah Mallikarjunappa
December 2020, Volume 29, Issue 7
- 1-30 Key performance indicators disclosure in the context of the EU directive: when does stakeholder pressure matter?
by Joanna Krasodomska & Ewelina Zarzycka
December 2020, Volume 29, Issue 6
- 1381-1400 Tax risks control and sustainable development: evidence from China
by Wanyi Chen - 1401-1424 Student experiences studying accounting in English as an additional language
by Sonnette Smith & Adelia Carstens & Lesley Stainbank - 1451-1472 Profiling interdisciplinary accounting research: an analysis of publication descriptors in three leading journals
by Lina Xu & Steven Dellaportas & Zhiqiang Yang & Sophia Ji
November 2020, Volume 29, Issue 6
- 1283-1313 Financial statement comparability and corporate investment efficiency
by Ahmed Alhadi & Ahsan Habib & Grantley Taylor & Mostafa Hasan & Khamis Al-Yahyaee - 1425-1450 The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis
by Stewart Li & Richard Fisher & Michael Falta
September 2020, Volume 29, Issue 6
- 1261-1282 The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge
by Ann Martin-Sardesai & James Guthrie AM & Lee Parker - 1314-1336 Institutional environment and environmental, social and governance accounting among banks in West Africa
by Haruna Maama
October 2020, Volume 29, Issue 6
- 1337-1353 Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process
by Andrea Tomo & Davide de Gennaro - 1354-1380 Seven principles to ensure future-ready accounting graduates – a model for future research and practice
by Rouxelle De Villiers
October 2020, Volume 29, Issue 5
- 1233-1260 Exploring the relationship between audit and technology. A bibliometric analysis
by Rita Lamboglia & Domenica Lavorato & Eusebio Scornavacca & Stefano Za
September 2020, Volume 29, Issue 5
- 1113-1145 Twenty years of XBRL: what we know and where we are going
by Francesca Bartolacci & Andrea Caputo & Andrea Fradeani & Michela Soverchia - 1179-1208 The digital transformation of corporate reporting – a systematic literature review and avenues for future research
by Rosa Lombardi & Giustina Secundo
November 2020, Volume 29, Issue 5
- 1063-1087 Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy
by Luca Ferri & Rosanna Spanò & Gianluca Ginesti & Grigorios Theodosopoulos
December 2020, Volume 29, Issue 5
- 1209-1232 ICD corporate communication and its determinants: evidence from Italian listed companies’ websites
by Giuseppe Nicolò & Natalia Aversano & Giuseppe Sannino & Paolo Tartaglia Polcini
September 2020, Volume 29, Issue 4
- 805-822 Integrated thinking: measuring the unobservable
by Irma Malafronte & John Pereira - 851-872 How management control systems enable and constrain integrated thinking
by Ruth Dimes & Charl de Villiers
December 2020, Volume 29, Issue 4
- 720-739 Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan
by Rayhan Arul & Charl de Villiers & Ruth Dimes
August 2020, Volume 29, Issue 4
- 966-984 The implementation of sustainability reporting in a small and medium enterprise and the emergence of integrated thinking
by Adriana Rossi & Mercedes Luque-Vílchez
October 2020, Volume 29, Issue 4
- 775-804 Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking
by Nicholas McGuigan & Ellen Haustein & Thomas Kern & Peter Lorson - 908-942 CEO power and integrated reporting
by Isabel-Maria Garcia-Sanchez & Nicola Raimo & Filippo Vitolla - 943-965 Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice
by Alain Devalle & Melchior Gromis di Trana & Simona Fiandrino & Demetris Vrontis
May 2020, Volume 29, Issue 4
- 823-850 Developing forward-looking orientation in integrated reporting
by Martin H. Kunc & Maria Cleofe Giorgino & Federico Barnabè
July 2020, Volume 29, Issue 4
- 691-719 “Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis
by Assunta Di Vaio & Theodore Syriopoulos & Federico Alvino & Rosa Palladino - 740-774 Flows of information and meaning: a vocabulary approach to integrated thinking and reporting
by Sonia Quarchioni & Pasquale Ruggiero & Rodolfo Damiano - 985-1004 Integrated processing of sustainability accounting reports: a multi-utility company case study
by Francesco Paolone & Alberto Sardi & Enrico Sorano & Alberto Ferraris
November 2020, Volume 29, Issue 3
- 449-476 Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?
by Jonida Carungu & Roberto Di Pietra & Matteo Molinari
September 2020, Volume 29, Issue 3
- 502-523 Accounting for biodiverse wildlife corridor plantations
by Claire Horner & Neil Davidson
October 2020, Volume 29, Issue 3
- 543-567 Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context
by Dinithi Dissanayake - 568-585 Impression management strategies and water disclosures – the case of CDP A-list
by Ana Fialho & Ana Morais & Rosalina Pisco Costa
December 2020, Volume 29, Issue 3
- 430-448 The challenges of sustainability reporting and their management: the case of Estra
by Patrice De Micco & Loredana Rinaldi & Gianluca Vitale & Sebastiano Cupertino & Maria Pia Maraghini - 477-501 Investigating the sustainability habitus: insights from Aramex’s sustainability practices and reports
by Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat & Khaldoon Al-Htaybat - 524-542 Repairing legitimacy through discourses: insights from the Volkswagen’s 2015 diesel scandal
by Cristina Florio & Alice Francesca Sproviero
August 2020, Volume 29, Issue 3
- 586-616 Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis
by Francesca Manes-Rossi & Giuseppe Nicolò & Adriana Tiron Tudor & Gianluca Zanellato - 617-646 Environmental disclosure and sentiment analysis: state of the art and opportunities for public-sector organisations
by Laura Rocca & Davide Giacomini & Paola Zola
October 2020, Volume 29, Issue 2
- 197-218 Accounting for non-financial matters: technologies of humility as a means for developing critical dialogic accounting and accountability
by Judy Brown & Jesse Dillard - 324-344 PPPs and non-financial value: a critical analysis of public policy and implications for social, environmental and indigenous cultural values
by Gordon Boyce & Lachlan McDonald-Kerr - 345-370 The state of disclosures on Aboriginal engagement: an examination of Australian mining companies
by Amanpreet Kaur & Wei Qian
August 2020, Volume 29, Issue 2
- 264-293 Barriers for sustainability reporting: evidence from Indo-Pacific region
by Dinithi Dissanayake & Sanjaya Kuruppu & Wei Qian & Carol Tilt
July 2020, Volume 29, Issue 2
- 219-246 Financial and non-financial benefits of carbon controls
by Binh Bui & Thu Phuong Truong & Ellie J. Chapple
September 2020, Volume 29, Issue 2
- 247-263 Value creation attempts via photographs in sustainability reporting: a legitimacy theory perspective
by Irshad Ali & Sumit Lodhia & Anil K. Narayan
September 2020, Volume 29, Issue 1
- 135-160 Corporate governance and corporate social responsibility synergies: evidence from New Zealand
by Rashid Zaman & Muhammad Nadeem & Mariela Carvajal
July 2020, Volume 29, Issue 1
- 1-20 Enacting governance at the local level through management control systems: the case of a multinational energy company
by Fabrizio Granà & Giulia Achilli & Cristiano Busco & Maria Federica Izzo - 21-38 Determinants of corporate corruption disclosures: evidence based on EU listed firms
by Bikki Jaggi & Alessandra Allini & Gianluca Ginesti & Riccardo Macchioni - 39-59 Assurance service and performance. Effect of CEO characteristics
by Kofi Mintah Oware & T. Mallikarjunappa - 60-85 Gender and CSR decisions: perspectives from Australian boards
by Kathyayini Kathy Rao & Carol Tilt
October 2020, Volume 29, Issue 1
- 161-182 Leadership-in-teams, ready, willing and able: perspectives of international accounting students
by Heinrich Oosthuizen & Paul De Lange & Trevor Wilmshurst & Nicola Beatson
August 2020, Volume 29, Issue 1
- 86-109 Corporate governance disclosures by Spanish universities: how different variables can affect the level of such disclosures?
by Javier Andrades & Domingo Martinez-Martinez & Manuel Larrán Jorge - 110-134 South African accounting academics’ conceptualisations of the teaching-research nexus
by Ilse Lubbe & Angus Duff
April 2020, Volume 28, Issue 6
- 917-949 Strategising identity in the accounting profession:
by Andrea Tomo & Rosanna Spanò - 951-975 Mandatory CSR expenditure and stock return
by Asit Bhattacharyya & Md Lutfur Rahman - 977-1011 The association between organisational culture, CSR practices and organisational performance in an emerging economy
by Faruk Bhuiyan & Kevin Baird & Rahat Munir - 1013-1036 Board composition and gender sensitivity approach in Italian universities
by Romilda Mazzotta & Maria Teresa Nardo & Patrizia Pastore & Giovanna Vingelli - 1037-1058 Stories of grey zone between corruption and whistleblowing: insights from the Italian public administration
by Andrea Tomo & Ernesto De Nito & Paolo Canonico & Gianluigi Mangia & Stefano Consiglio - 1059-1087 Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries
by Lorenzo Simoni & Laura Bini & Marco Bellucci
June 2020, Volume 28, Issue 6
- 1179-1208 A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy
by Marco Maffei & Clelia Fiondella & Claudia Zagaria & Annamaria Zampella - 1209-1230 Internal audit function and real earnings management practices in an emerging market
by Belal Ali Abdulraheem Ghaleb & Hasnah Kamardin & Adel Ali Al-Qadasi
May 2020, Volume 28, Issue 6
- 1089-1117 A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)
by Yosra Mnif & Yosra Gafsi - 1119-1147 The impact of financial restatements on financial markets: a systematic review of the literature
by João L.F.R. Fragoso & Rúben M.T. Peixinho & Luís M.S. Coelho & Inna C.S. Paiva - 1149-1178 Investigating risk disclosures in Italian integrated reports
by James Guthrie & Francesca Manes Rossi & Rebecca Levy Orelli & Giuseppe Nicolò
February 2020, Volume 28, Issue 5
- 751-779 Directive 2014/95/EU
by Joanna Krasodomska & Jan Michalak & Katarzyna Świetla
August 2020, Volume 28, Issue 5
- 701-725 Rebuilding trust: sustainability and non-financial reporting and the European Union regulation
by Matteo La Torre & Svetlana Sabelfeld & Marita Blomkvist & John Dumay
April 2020, Volume 28, Issue 5
- 727-749 Exploring the term “non-financial information”: an academics’ view
by Lara Tarquinio & Stefanía Carolina Posadas
July 2020, Volume 28, Issue 5
- 889-914 Using the International Integrated Reporting Framework to comply with EU Directive 2014/95/EU: can we afford another reporting façade?
by Lucia Biondi & John Dumay & David Monciardini
June 2020, Volume 28, Issue 5
- 833-862 Assurance on CSR reports: impact on the credibility perceptions of non-financial information by bank directors
by Reiner Quick & Petra Inwinkl
April 2020, Volume 28, Issue 4
- 587-611 The influence of the ASEAN economic community on the future of the management accounting profession
by Desi Adhariani - 613-632 The use of social media as a legitimation tool for sustainability reporting
by Sumit Lodhia & Amanpreet Kaur & Gerard Stone
February 2020, Volume 28, Issue 4
- 565-585 Commercialization of audit firms and auditors’ subjective well-being
by Yilia Ponomareva & Timur Uman & Pernilla Broberg & Emmy Vinberg & Karoline Karlsson
March 2020, Volume 28, Issue 4
- 633-653 Strategic investment decision-making practices in large manufacturing companies
by Fadi Alkaraan - 655-679 The Integrated Plan in Italian public universities: new patterns in intellectual capital disclosure
by Natalia Aversano & Giuseppe Nicolò & Giuseppe Sannino & Paolo Tartaglia Polcini - 681-699 Democracy and financial transparency of local governments in Sub-Saharan Africa
by Redeemer Krah & Gerard Mertens
January 2020, Volume 28, Issue 3
- 485-514 Ownership structure and the cost of equity in the European context
by Fabio La Rosa & Francesca Bernini & Roberto Verona - 515-542 The Australian carbon tax: corporate perceptions, responses and motivations
by Jayanthi Kumarasiri & Sumit Lodhia - 543-563 The directionality of uncertainty expressions and the foreign language effect
by Yuqian Zhang & Anura De Zoysa & Corinne Cortese
February 2020, Volume 28, Issue 2
- 229-250 Ironies of narrative accounting research and the case for professional accounting judgement in accounting scholarship
by Brian A. Rutherford - 251-275 The effects of the credit selection criteria on non-performing loans
by Francesco Campanella & Francesco Gangi & Mario Mustilli & Luana Serino - 277-310 Revenue-expense versus asset-liability model
by Nicola Moscariello & Fabio La Rosa & Francesca Bernini & Pietro Fera
November 2019, Volume 28, Issue 5
- 781-802 Voluntary versus mandatory non-financial disclosure
by Federica Doni & Silvio Bianchi Martini & Antonio Corvino & Michela Mazzoni
December 2019, Volume 28, Issue 5
- 803-831 Corporate accountability and stakeholder connectivity. A case study
by Eleonora Masiero & Daria Arkhipova & Maurizio Massaro & Carlo Bagnoli - 863-887 In search of legitimacy: a semiotic analysis of business model disclosure practices
by Patrizia Di Tullio & Diego Valentinetti & Christian Nielsen & Michele Antonio Rea
November 2019, Volume 28, Issue 3
- 435-453 Integrated thinking in the reporting of public sector enterprises: a proposal of contents
by Pilar Tirado-Valencia & Magdalena Cordobés-Madueño & Mercedes Ruiz-Lozano & Marta De Vicente-Lama
September 2019, Volume 28, Issue 3
- 413-434 A framework for the evaluation of the perceived value added by internal auditing
by Lise Muriel Botha & Naomi Wilkinson
December 2019, Volume 28, Issue 3
- 455-483 An analysis of current tax revolt factors in South Africa
by Hanneke Du Preez & Jacqueline Stoman
September 2019, Volume 28, Issue 2
- 311-325 The (in)coherence in accounting for goodwill
by Stefano Garzella & Salvatore Ferri & Raffaele Fiorentino & Francesco Paolone
October 2019, Volume 28, Issue 2
- 327-364 Corporate tax planning and corporate tax disclosure
by Mahfoudh Hussein Mgammal - 365-389 Accounting for certified emission reductions (CERs) in India
by Praveen Kumar & Mohammad Firoz - 391-412 Learning preferences in accounting education: a focus on the role of visualization
by Enrico Bracci & Mouhcine Tallaki & Monia Castellini
September 2019, Volume 28, Issue 1
- 1-25 Curriculum reduction, cognitive load and understanding of core principles
by Taryn Miller - 139-167 Contingent fit between business strategies and environmental uncertainty
by Dianwicaksih Arieftiara & Sidharta Utama & Ratna Wardhani & Ning Rahayu - 168-205 A multi-theoretical approach on drivers of integrated reporting – uniting firm-level and country-level associations
by Stephan Fuhrmann
November 2019, Volume 28, Issue 1
- 117-138 A mixed content analysis model of ethics in the accounting profession
by Mohammad Namazi & Hossein Rajabdorri - 206-228 Cross-border acquisition and financial leverage: the empirical evidence from acquisition in Asia
by Fadhil Rahmat Novialdi & Ratna Wardhani
August 2019, Volume 28, Issue 1
- 26-50 Influence of internal audit reporting line and implementing internal audit recommendations on financial reporting quality
by Abdulaziz Alzeban - 51-71 Intellectual capital disclosure and academic rankings in European universities
by Isabel Brusca & Sandra Cohen & Francesca Manes-Rossi & Giuseppe Nicolò - 72-88 Social report innovation: evidence from a major Italian bank 2007-2012
by Ann Martin-Sardesai & James Guthrie - 89-116 Perception of preparers of sustainability reports in the Middle East
by Muatasim Ismaeel & Zarina Zakaria
September 2019, Volume 27, Issue 6
- 921-938 Mixed methods in accounting: a field based analysis
by Christiaan Lamprecht & Timothy C. Guetterman
July 2019, Volume 27, Issue 6
- 805-822 Influence of ethical ideology and emotional intelligence on the ethical judgement of future accountants in Malaysia
by Suhaiza Ismail & Zuhudha Rasheed - 883-892 Putting some “sense” into our research
by Naomi Soderstrom - 893-920 Investors’ perception on the usefulness of management report disclosures
by Mostafa Kayed Mohamed & Alessandra Allini & Luca Ferri & Annamaria Zampella
June 2019, Volume 27, Issue 6
- 823-839 A conceptual framework of tax knowledge
by Marina Bornman & Pusheletso Ramutumbu - 840-861 Interaction between internal and external auditors – insights from a developing country
by Grace Mubako & Susan Charowedza Muzorewa - 862-882 Using a stakeholder developed case study to develop soft skills
by Grant Samkin & Monique Keevy
October 2019, Volume 27, Issue 5
- 725-740 Blockchain and its implications for accounting and auditing
by Enrique Bonsón & Michaela Bednárová
September 2019, Volume 27, Issue 5
- 695-724 Visualization of tax avoidance and tax rate convergence
by Chika Saka & Tomoki Oshika & Masayuki Jimichi - 761-788 COBIT 5 compliance: best practices cognitive computing risk assessment and control checklist
by Jana van Wyk & Riaan Rudman
June 2019, Volume 27, Issue 5
- 741-760 CSR communication through Facebook in the Latin American integrated market (MILA)
by Yuli Marcela Suárez-Rico & Mª Antonia García-Benau & Mauricio Gómez-Villegas
August 2019, Volume 27, Issue 5
- 677-694 The disruptive and transformative potential of new technologies for accounting, accountants and accountability
by Mauricio Marrone & James Hazelton - 789-804 Art, accounting and technology: unravelling the paradoxical “in-between”
by Nicholas McGuigan & Alessandro Ghio
June 2019, Volume 27, Issue 4
- 556-579 The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise
by Federica Farneti & Federica Casonato & Monica Montecalvo & Charl de Villiers - 613-632 The contingency of performance measurement systems in Moroccan public institutions and enterprises
by Mohammed Ibrahimi & Siham Naym
August 2019, Volume 27, Issue 4
- 505-533 Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises
by Daniela Argento & Giuseppe Grossi & Kamilla Persson & Theres Vingren - 534-555 Examining the amount of mandatory non-financial information disclosed by Spanish state-owned enterprises and its potential influential variables
by Javier Andrades Peña & Manuel Larrán Jorge
July 2019, Volume 27, Issue 4
- 580-612 Social reports of an Italian provincial government: a longitudinal analysis
by Federica Farneti & James Guthrie & Marcello Canetto - 633-651 Environmental reporting by the Malaysian local governments
by Che Ku Hisam Che Ku Kassim & Suraya Ahmad & Noor Emilina Mohd Nasir & Wan Mohd Nazif Wan Mohd Nori & Nur Nariza Mod Arifin - 652-674 Incorporating the environmental dimension into the balanced scorecard
by Salim Khalid & Claire Beattie & John Sands & Veronica Hampson
May 2019, Volume 27, Issue 3
- 346-365 Operating within the boundaries of legislation, accountability and personal agendas
by Sotirios Karatzimas & Carles Griful Miquela
April 2019, Volume 27, Issue 3
- 366-398 The views of privacy auditors regarding standards and methodologies
by Alan Toy & David Lau & David Hay & Gehan Gunasekara - 416-447 Metaphysics, methodology and theory in classical accounting thought
by Brian A. Rutherford - 448-471 Transformation of the accounting profession
by Elmarie Sadler & Jacobus Stephanus Wessels
June 2019, Volume 27, Issue 3
- 399-415 Analysis of disclosure determinants: a local-relation approach
by Nicola Castellano & Roberto Del Gobbo & Katia Corsi - 472-494 Key audit matters: insight from audit experts
by Milton Segal
April 2019, Volume 27, Issue 2
- 170-195 Outsourced supply chains as a complex adaptive system
by Jim Rooney & Yiyuan Cao - 196-227 Institutional and economic determinants of corporate social responsibility disclosure by banks
by Jonas da Silva Oliveira & Graça Maria do Carmo Azevedo & Maria José Pires Carvalho Silva - 228-257 Are provisions and contingent liabilities priced by the market?
by Ana Isabel Lopes & Laura Reis - 258-286 Social responsibility disclosure determinants by philanthropic higher education institutions
by Rosane Maria Seibert & Clea Beatriz Macagnan - 287-324 Voluntary disclosure of environmental performance after regulatory change
by Kim Shima & Scott Fung - 325-344 A narrative on integrating research and theory into undergraduate accounting curriculum
by Ron Baker & Sara Wick
January 2019, Volume 27, Issue 1
- 44-71 Transparency and the rhetorical use of citations to Robert Yin in case study research
by Maurizio Massaro & John Dumay & Carlo Bagnoli - 72-90 Audit committee, internal audit function and earnings management: evidence from Jordan
by Ebraheem Saleem Salem Alzoubi - 91-124 Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements
by Ana Isabel Lopes & Mariana Lopes - 125-146 Misuse of non-mandatory earnings reporting by companies
by Michael Howard & Warren Maroun & Robert Garnett
October 2018, Volume 27, Issue 1
- 2-16 From innovation performance to business performance
by Christian Nielsen
December 2018, Volume 27, Issue 1
- 17-43 What do we know about meta-analyses in accounting, auditing, and corporate governance?
by Patrick Velte - 147-168 Bitcoin as a new asset class
by Asheer Jaywant Ram
June 2018, Volume 26, Issue 4
- 598-621 Harmonising non-financial reporting regulation in Europe
by Matteo La Torre & Svetlana Sabelfeld & Marita Blomkvist & Lara Tarquinio & John Dumay
July 2018, Volume 26, Issue 4
- 550-575 Measuring for climate actions: a disclosure study of ten megacities
by Parvez Mia & James Hazelton & James Guthrie - 576-597 Bringing active learning into the accounting classroom
by Satoshi Sugahara & Steven Dellaportas
October 2018, Volume 26, Issue 4
- 622-639 The auditor’s opinion modifications around domestic and global financial crises
by Banu Sultanoglu & Can Simga Mugan & Umut Sekerdag & Adil Oran - 640-656 Corporate social responsibility inEconomia Aziendalescholars’ theories
by Stefano Coronella & Fabio Caputo & Rossella Leopizzi & Andrea Venturelli - 657-674 The role of the internal audit function in integrated reporting: a developing economy perspective
by Lindie Engelbrecht & Yaeesh Yasseen & Irfaan Omarjee - 675-698 Empirical examination of organizational culture on accounting information system and corporate performance
by Amoako Kwarteng & Felix Aveh
August 2018, Volume 26, Issue 3
- 361-380 The relationship between intellectual capital and big data: a review
by Federica De Santis & Claudia Presti - 381-399 The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution
by Matteo La Torre & Vida L. Botes & John Dumay & Michele Antonio Rea & Elza Odendaal - 420-442 Transforming the stakeholders’ Big Data for intellectual capital management
by Lorna Uden & Pasquale Del Vecchio - 499-530 Understanding intellectual capital disclosure in online media Big Data
by Valentina Ndou & Giustina Secundo & John Dumay & Elvin Gjevori - 531-546 The new era of business intelligence
by Milla Ratia & Jussi Myllärniemi & Nina Helander
July 2018, Volume 26, Issue 3
- 400-419 Developing a knowledge management strategy for data analytics and intellectual capital
by Harold D. Harlow - 443-462 Digital relational capital of a company
by Mariia Molodchik & Sofiia Paklina & Petr Parshakov - 463-482 Breaching intellectual capital: critical reflections on Big Data security
by Matteo La Torre & John Dumay & Michele Antonio Rea - 483-498 Museums creating value and developing intellectual capital by technology
by Mauro Romanelli
June 2018, Volume 26, Issue 2
- 214-240 Taxation of the Bitcoin: initial insights through a correspondence analysis
by Asheer Jaywant Ram - 263-283 The South African chartered accountant academic
by Phillip de Jager & Ilse Lubbe & Elmarie Papageorgiou - 284-304 What explains student’s intentions to pursue a certified professional accountancy qualification?
by Godfred Matthew Yaw Owusu & Victoria Asantewaa Obeng & Charles Gyamfi Ofori & Teddy Ossei Kwakye & Rita Amoah Bekoe - 305-333 Assessing current company reports according to the IIRC integrated reporting framework
by Merve Kılıç & Cemil Kuzey - 334-352 Sustainability reporter classification matrix: explaining variations in disclosure quality
by Muhammad Bilal Farooq & Ammad Ahmed & Muhammad Nadeem
May 2018, Volume 26, Issue 2
- 241-262 Expectation gap between preparers and stakeholders in integrated reporting
by Nolin Riley Naynar & Asheer Jaywant Ram & Warren Maroun
April 2018, Volume 26, Issue 1
- 2-12 Is the medium the message?
by Sumit Lodhia - 13-43 Narrating the narrative turn in narrative accounting research:
by Brian A. Rutherford - 44-69 Progressive public administration and new public management in public sector accountancy
by Bruce Vivian & Warren Maroun - 70-87 Designing a conceptual methodology for structuration research
by Georgios Makrygiannakis & Lisa Jack - 88-121 Determinants of carbon management accounting adoption in Ghanaian firms
by Edward Nartey - 122-144 Incentives and monitoring: impact on the financial and non-financial orientation of capital budgeting
by Michael J. Turner & Leonard V. Coote - 145-169 Implications of corporate accountability on civil society
by David Alexander & Adriana Tiron-Tudor & Ioana Dragu - 170-192 Timely reporting and family ownership: the Portuguese case
by Isabel Costa Lourenço & Manuel Castelo Branco & José Dias Curto - 193-210 Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns
by Robert Houmes & Charlie Chulee Jun & Kim Capriotti & Daphne Wang
October 2017, Volume 25, Issue 4
- 450-460 Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
by Charl de Villiers & Pei-Chi Kelly Hsiao & Warren Maroun - 461-480 Barriers to implementing the International Integrated Reporting Framework
by John Dumay & Cristiana Bernardi & James Guthrie & Matteo La Torre - 481-504 Exploring the challenges of preparing an integrated report
by Mary-Anne McNally & Dannielle Cerbone & Warren Maroun - 505-532 The implementation of integrating reporting in SMEs
by Mara Del Baldo - 533-552 What does materiality mean to integrated reporting preparers? An empirical exploration
by Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini - 553-573 Integrated reporting and integrated thinking in Italian public sector organisations
by James Guthrie & Francesca Manes-Rossi & Rebecca Levy Orelli - 574-604 Integrated thinking as a cultural control?
by John Dumay & Tim Dai - 605-628 Integrated reporting as a strategy for firm growth: multiple case study in Colombia
by Hugo A. Macias & Angelica Farfan-Lievano - 629-653 The readability of integrated reports
by Elda du Toit