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Content
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
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