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Content
July 2024, Volume 32, Issue 7
- 147-170 Safeguarding our roots: natural resources accounting and reporting in the public sector
by Caroline Aggestam Pontoppidan & Marco Bisogno & Josette Caruana & Giovanna Dabbicco - 171-196 The role of auditing in corporate governance practice in emerging economies: insights from South African state-owned enterprises (SOEs)
by Adeyemi Adebayo & Barry Ackers
June 2024, Volume 32, Issue 7
- 88-119 Effects of the 2014 European reform on audit activity, the audit outcome and the audit market: the auditors’ view
by David Castillo-Merino & Josep Garcia-Blandon & Gonzalo Rodríguez-Pérez - 120-146 Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary
by Piotr Staszkiewicz & Jarosław Horobiowski & Anna Szelągowska & Agnieszka Maryla Strzelecka
May 2024, Volume 32, Issue 7
- 65-87 Risk attitudes of tax practitioners and firm influence
by Ruth Lynch & Orla McCullagh
October 2024, Volume 32, Issue 7
- 266-295 Environmental greenwashing in Japan: the roles of corporate governance and assurance
by Frendy & Tomoki Oshika & Masayuki Koike
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
August 2024, Volume 32, Issue 7
- 197-235 The effects of integrated reporting quality: a meta-analytic review
by Giulia Zennaro & Giulio Corazza & Filippo Zanin - 236-265 Sustainability reporting and assurance practices contribution to SDG disclosure: evidence from communication on progress (CoP)
by Giovanni Zampone & Michele Guidi
April 2024, Volume 32, Issue 7
- 35-64 Digital technologies and the evolution of the management accounting profession: a grounded theory literature review
by Daria Arkhipova & Marco Montemari & Chiara Mio & Stefano Marasca
September 2024, Volume 32, Issue 6
- 2261-2297 Company reputation and dividend payout
by Muhammad Nurul Houqe & Michael Michael & Muhammad Jahangir Ali & Dewan Rahman - 2396-2420 Knowledge equity as social justice in academic publishing and why it matters for accounting research
by Jane Andrew & Max Baker & Christine Cooper & Yves Gendron
October 2024, Volume 32, Issue 6
- 2348-2395 Discerning the state of the art in Italy of voluntary disclosure on biodiversity and endemic species
by Silvia Solimene & Daniela Coluccia & Stefano Fontana & Carmela Gulluscio & Alessandro Bernardo & Garry D. Carnegie
July 2024, Volume 32, Issue 6
- 2053-2082 Unveiling the antecedents and the outcome of materiality disclosure: insights from sustainability reporting of Malaysian public listed companies
by Sie-Bing Ngu & Azlan Amran - 2116-2148 What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure
by Nourhene Ben Youssef & Paulina Arroyo Pardo - 2149-2174 Implementing the multiple capitals model in integrated reporting: insight from a case study
by Alberto Incollingo & Serena Santis & Michela Bianchi - 2175-2197 Social and environmental reporting in China: an examination of local political and economic influences
by Wei Qian & Carol Tilt & Ping Zhu - 2198-2220 Tax avoidance, overinvestment, financial reporting quality. Evidence from Italian private firms
by Riccardo Macchioni & Clelia Fiondella & Martina Prisco - 2221-2260 Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis
by Mai Nguyen & Alia Alshamari & Debbie Wills - 2298-2320 Effect of corporate governance and enforcement on fair value accounting in Brazil
by Fernando Galdi & André De Moura & Felipe Damasceno & Alexandre Andrade - 2321-2347 Nexus among cloud-based accounting, employee job performance, employee digital skills and operational performance: a mediating–moderating model
by Dao Truc Thi Vo & Malik Abu Afifa & Duong Van Bui & Hien Vo Van & Nha Nguyen
June 2024, Volume 32, Issue 6
- 2034-2052 Sustainability accounting reporting: issues for the automobile industry
by Juan Carlos García-Piña Rosete & Rafael Hernandez Barros - 2083-2115 The details matter: SEC regulatory guidance and informativeness in non-GAAP disclosure decisions
by Hrishikesh Desai & Michael Davern
August 2024, Volume 32, Issue 6
- 2001-2033 Bioaccounting measurement of environmental assets: beyond environmental accounting
by Angelica Farfan-Lievano & Olga Ines Ceballos & Eutimio Mejia Soto
August 2024, Volume 32, Issue 5
- 1529-1555 How accounting can shape a better world: framework, analysis and research agenda
by Garry D. Carnegie & Delfina Gomes & Lee D. Parker & Karen McBride & Eva Tsahuridu
June 2024, Volume 32, Issue 5
- 1556-1581 Moral underpinnings of accounting for nature in the global North
by Leanne J. Morrison & Trevor Wilmshurst & Peter Hay - 1662-1681 Recovering the dormant values of accounting to navigate the challenges of the 2030 agenda and beyond
by Francesca Castaldo & Pasqualina Porretta & Stefania Zanda - 1931-1976 The interface between traditional organisational practices and a World Bank-led performance management reform
by Mahmud Al Masum & Lee Parker
March 2024, Volume 32, Issue 5
- 1809-1836 Rethinking accounting education for a sustainable future: charting a course for sustainable development goals 2030
by Radiah Othman & Rashid Ameer - 1977-1997 Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work
by Bronwyn Eager & Craig Deegan & Terese Fiedler
July 2024, Volume 32, Issue 5
- 1758-1786 Bridging the gap: sustainable development goals as catalysts for change in accounting education and society
by Erin Jade Twyford & Sedzani Musundwa & Farzana Aman Tanima & Sendirella George - 1837-1866 Visualising accountability: nurturing care and trust
by Lídia Oliveira & Ana Caria & Diogo Nunes - 1894-1930 A proposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals
by Helena I.B. Saraiva & Maria do Céu Alves & Vítor M.S. Gabriel & Sanjaya Chinthana Kuruppu
January 2024, Volume 32, Issue 5
- 1641-1661 An institutionalist political-economy perspective on social and environmental accounting
by Manuel Castelo Castelo Branco & Delfina Gomes & Adelaide Martins - 1787-1808 Looking within: cultivating compassion for shaping sustainable mindsets in accounting education
by Lisa Powell & Nicholas McGuigan
February 2024, Volume 32, Issue 5
- 1710-1733 Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals
by Sanja Pupovac & Mona Nikidehaghani
May 2024, Volume 32, Issue 5
- 1582-1607 The Middle Path in Buddhism and its lessons for accounting
by Kinley Wangchuk & Leanne J. Morrison & Glenn Finau & Sonam Thakchoe - 1608-1640 Accounting for a better world: towards a conceptual framework to enable corporate reporting to contribute to the sustainability of the good life
by Lennart Nørreklit & Hanne Nørreklit & Lino Cinquini & Falconer Mitchell - 1734-1757 Accounting as a social and moral practice: bridging cultures, balancing Indigenous factors, and fostering social accountability
by Anil K. Narayan & Marianne Oru - 1867-1893 Accounting for biodiversity and extinction: virtue rhetoric to change the world for the better
by Sri Pujiningsih & Helianti Utami
April 2024, Volume 32, Issue 5
- 1682-1709 Sharing our account of journeying throughJindaola: an Aboriginal way towards decolonising educators
by Farzana Aman Tanima & Lee Moerman & Erin Jade Twyford & Sanja Pupovac & Mona Nikidehaghani
March 2024, Volume 32, Issue 4
- 1375-1397 The impact of audit committee attributes on integrated reporting quality: evidence from European companies listed on the STOXX Europe 600 index
by Saida Belhouchet & Jamel Chouaibi - 1398-1422 Do nonfinancial reporting practices matter in SDG disclosure? An exploratory study
by Olayinka Adedayo Erin & Paul Olojede - 1423-1444 Measuring and reporting environmental impacts of dairy farming
by Inani Husna Zamri & Beverley R. Lord & Natasja Steenkamp
May 2024, Volume 32, Issue 4
- 1445-1492 Analysis of the structure and evolution of sustainability accounting research: a 41-year review
by Godfred Matthew Yaw Owusu & Charles Ofori-Owusu
February 2024, Volume 32, Issue 4
- 1291-1323 Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports
by Neelam Setia & Subhash Abhayawansa & Mahesh Joshi & Nandana Wasantha Pathiranage - 1324-1348 Corporate social responsibility and bank value: evidence from bank capital
by Grace Low & Qi Li
April 2024, Volume 32, Issue 4
- 1349-1374 Share pledging by controlling shareholders and accounting conservatism: evidence from India
by Suhas M. Avabruth & Siva Nathan & Palanisamy Saravanan
June 2024, Volume 32, Issue 4
- 1493-1526 Managerial ability, political risk and political spending disclosure
by Huilan Zhang & Jing Wang
January 2024, Volume 32, Issue 4
- 1106-1134 Corporate reputation, cost of capital and the moderating role of economic development: international evidence
by Muhammad Nurul Houqe & Habib Zaman Khan & Olayinka Moses & Arun Elias - 1135-1158 The brain gain of corporate boards and green commitment: evidence from China
by Muhammad Jameel Hussain & Dongfang Nie & Adnan Ashraf - 1159-1197 Mandatory CSR regulations and social disclosure: the mediating role of the CSR committee
by Dhanushika Samarawickrama & Pallab Kumar Biswas & Helen Roberts - 1198-1228 Comprehensive board composition and corporate social responsibility disclosure: a case of Jordan before and after the Arab Spring crisis
by Esam Emad Ghassab & Carol Tilt & Kathyayini Kathy Rao - 1229-1257 Do female chief financial officers and female directors cooperate? Evidence from investment efficiency
by Ismaanzira Ismail & Effiezal Aswadi Abdul Wahab - 1258-1290 Effect of female representation in audit committees on non-audit fees: evidence from China
by Md Jahidur Rahman & Hongtao Zhu & Yiling Zhang & Md Moazzem Hossain
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
December 2023, Volume 32, Issue 4
- 1065-1083 Dialogic carbon accounting: toward agonistic discourses and democratic governance in China
by Shuwen Li & Zarina Zakaria & Khairul Saidah Abas Azmi - 1084-1105 The mediating role of corporate social responsibility in good corporate governance and firm value relationship: evidence from European financial institutions
by Hanen Ben Fatma & Jamel Chouaibi
November 2023, Volume 32, Issue 3
- 923-944 Sustainability management accounting – enabling macro-level sustainability transformation towards the United Nations Sustainable Development Goals
by Katherine L. Christ & Samanthi Dijkstra-Silva & Roger L. Burritt & Stefan Schaltegger - 1006-1030 Determinants of supply chain finance adoption among SMEs: evidence from a developing economy
by Edward Nartey
August 2023, Volume 32, Issue 3
- 803-831 Analysing SDG disclosure and its impact on integrated thinking and reporting
by Fabio Rizzato & Alberto Tonelli & Simona Fiandrino & Alain Devalle - 832-856 Towards concise reporting through integrated reporting: a bibliometric review
by Abdallah A.S. Fayad & Arifatul Husna Binti Mohd Ariff & Sue Chern Ooi & Aidi Ahmi & Saleh F.A. Khatib
July 2023, Volume 32, Issue 3
- 661-692 A closer look at integrated reporting quality: a systematic review and agenda of future research
by Ika Permatasari & Bambang Tjahjadi - 721-755 Exploring stakeholder perceptions of tax reform failures and their proposed solutions: a developing country perspective
by Arshad Hasan & Naeem Sheikh & Muhammad Bilal Farooq - 756-773 Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion
by Ewa Wanda Maruszewska & Małgorzata Niesiobędzka & Sabina Kołodziej - 774-802 Board structure, firm performance variability and national culture
by Peng Huang & Yue Lu
December 2023, Volume 32, Issue 3
- 945-975 Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities
by Justyna Fijałkowska & Dominika Hadro & Enrico Supino & Karol M. Klimczak - 976-1005 A review and analysis of impression management with photographs in sustainability reporting
by Majid Kanbaty & Andreas Hellmann & Lawrence Ang & Liyu He - 1031-1063 The disclosure of climate-related risks and opportunities in financial statements: the UK’s FTSE 100
by Zahra Borghei & Martina Linnenluecke & Binh Bui
September 2023, Volume 32, Issue 3
- 693-720 Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings
by Gurmeet Singh Bhabra & Ashrafee Tanvir Hossain - 857-887 Driving financial results is not the only priority! An exploration of the future role of chief financial officer: a grounded theory approach
by Manoj Chatpibal & Wornchanok Chaiyasoonthorn & Singha Chaveesuk - 888-922 Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands
by Ikenna Elias Asogwa & Maria Estela Varua & Rina Datt & Peter Humphreys
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