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Content
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 - 654-674 Integrated reporting by South African companies: a case study
by Elda du Toit & Renier van Zyl & Gina Schütte - 675-704 A research template to evaluate the degree of accountability of integrated reporting: a case study
by Antonella Silvestri & Stefania Veltri & Andrea Venturelli & Saverio Petruzzelli
August 2017, Volume 25, Issue 3
- 318-335 Non-GAAP earnings: international overview and suggestions for future research
by Ana Marques - 336-350 Opportunities for auditing research: back to our interdisciplinary roots
by David Hay - 351-367 Oversight of audit quality in the UK: insights into audit committee conduct
by Noor Adwa Sulaiman - 368-390 Developing early career professional auditors at work
by Kato Plant & Karin Barac & Herman De Jager - 391-413 Corporate sustainability measurement based on entropy weight and TOPSIS
by Guler Aras & Nuray Tezcan & Ozlem Kutlu Furtuna & Evrim Hacioglu Kazak - 414-446 Corporate social responsibility: Internet social and environmental reporting by banks
by Sandra Khalil & Patrick O’sullivan
June 2017, Volume 25, Issue 2
- 186-215 Sustainability reporting
by Kwame Oduro Amoako & Beverley R. Lord & Keith Dixon - 216-240 The influence of institutional environment on corporate responsibility disclosures in Ghana
by Edem Emerald Welbeck - 241-267 Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados
by Philmore Alleyne & Wayne Charles-Soverall & Tracey Broome & Amanda Pierce - 268-290 Independent monitoring and review functions in a financial reporting context
by Albertus Louw & Warren Maroun - 291-316 Telephonic qualitative research interviews: when to consider them and how to do them
by Muhammad Bilal Farooq & Charl de Villiers
April 2017, Volume 25, Issue 1
- 2-27 The accountant: a character in literature
by G. Stevenson Smith - 28-36 A comment on the paper “The Accountant: a Character in Literature” and an agenda for research on the accountant stereotype
by Paul K. Wells - 37-64 Values and ethical judgments
by Marilyn Waldron & Richard Fisher - 65-81 Islamic banking in South Africa – form over substance?
by Faatima Kholvadia - 82-94 The perceived relevance of tax risk-management in a South African context
by Talya Gail Segal & Milton Segal & Warren Maroun - 95-113 Accounting information quality and decision-usefulness of governmental financial reporting
by Sandra Cohen & Sotirios Karatzimas - 114-135 Determinants of greenhouse gas assurance provider choice
by Wendy Green & Stuart Taylor & Jennifer Wu - 136-157 Stakeholder expectations of performance in public healthcare services
by Joseph Phiri - 158-182 Discrete choice experiments: a research agenda for experimental accounting
by Michael J. Turner & Leonard V. Coote
October 2016, Volume 24, Issue 4
- 478-504 Sustainability reporting – more global than local?
by Sashika Abeydeera & Helen Tregidga & Kate Kearins - 505-526 Strategic investment decision-making – scanning and screening investment opportunities
by Fadi Alkaraan - 527-544 A Whole Brain® learning approach to an undergraduate auditing initiative – an exploratory study
by Marina Kirstein & Rolien Kunz - 545-573 Hofstede’s cultural dimensions in accounting research: a review
by Hichem Khlif - 574-587 Allocative and technical efficiency of New Zealand Banks
by Paul Rouse & David Tripe - 588-610 Are the best African banks really the best? A Malmquist data envelopment analysis
by Tesfatsion Sahlu Desta
August 2016, Volume 24, Issue 3
- 294-317 Teaching and learning
by Grant Samkin & Lesley Stainbank - 318-340 The use of social media platforms in a first year accounting course
by Lesley Stainbank & Kerry-Lee Gurr - 341-367 Implementing basic e-learning tools into an undergraduate taxation curriculum
by T. van Oordt & Ingrid Mulder - 368-389 Developing soft skills (also known as pervasive skills)
by Herman Albertus Viviers & Jacobus Paulus Fouché & Gerda Marié Reitsma - 390-413 Factors influencing students’ learning approaches in auditing
by Karin Barac & Marina Kirstein & Rolien Kunz & Bernice Beukes - 414-437 The effect of body-movement teaching, learning motivation and performance
by Satoshi Sugahara & Hisayo Sugao & Steven Dellaportas & Takahiro Masaoka - 438-457 Accounting doctorates produced in South Africa 2008-2014
by Phillip de Jager & Beatrice Liezel Frick - 458-474 Using case studies to transfer soft skills (also known as pervasive skills)
by Monique Keevy
June 2016, Volume 24, Issue 2
- 158-168 Gender (in) accounting: insights, gaps and an agenda for future research
by Benedetta Siboni & Daniela Sangiorgi & Federica Farneti & Charl de Villiers - 169-181 A gender agenda
by Jane Broadbent - 182-210 Board diversity and CSR reporting: an Australian study
by Kathyayini Rao & Carol Tilt - 211-225 Women representation on boards: a South African perspective
by Gizelle Willows & Megan van der Linde - 226-245 Chinese women in the accounting profession
by Yingqi Zhao & Beverley R. Lord - 246-268 Positive action plans in Italian universities: does gender really matter?
by Giovanna Galizzi & Benedetta Siboni - 269-292 Pink accounting in Italy: cultural perspectives over discrimination and/or lack of interest
by Maria Gabriella Baldarelli & Mara Del Baldo & Stefania Vignini
April 2016, Volume 24, Issue 1
- 2-35 Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis
by Asheer Ram & Warren Maroun & Robert Garnett - 36-55 Accounting, identity, autopoiesis + sustainability
by Tehmina Khan & Rob Gray - 56-72 Acquisitions and the value versus growth phenomenon
by Wessel M. Badenhorst - 73-90 Social responsibility disclosure in the international gambling industry: a research note
by Tiffany Cheng Han Leung & Rob Gray - 91-110 Social reports in Italian universities: disclosures and preparers’ perspective
by Carlotta Del Sordo & Federica Farneti & James Guthrie & Silvia Pazzi & Benedetta Siboni - 111-133 The nature of voluntary greenhouse gas disclosure – an explanation of the changing rationale
by Zahra Borghei & Philomena Leung & James Guthrie - 134-156 The legitimacy of IFRS
by Christa Wingard & Jan Bosman & Bright Amisi
October 2015, Volume 23, Issue 3
- 250-275 Power, dependence and frustration
by Gerard Stone - 276-295 Association between having a CA(SA) as CEO and accruals quality
by Elizabeth Mey & Marna de Klerk - 296-321 The effect of national culture on the association between profitability and corporate social and environmental disclosure
by Hichem khlif & Khaled Hussainey & Imen Achek - 322-330 Culture, profitability, non-financial reporting and a meta-analysis
by Warren Maroun - 331-347 Fair value measurements of exchange-traded funds
by Wessel Marthinus Badenhorst - 348-368 Gender differences in locus of control and student performance in the South African context of accounting studies
by Chris Callaghan & Elmarie Papageorgiou
August 2015, Volume 23, Issue 2
- 142-157 Accounting historiography: looking back to the future
by Lee Parker - 158-174 The frontiers of auditing research
by David Hay - 175-196 Looking through the fraud triangle: a review and call for new directions
by Clinton Free - 197-221 Integrated reporting in South Africa in 2012
by Jill Atkins & Warren Maroun - 222-246 Student-centred approach to teaching large classes: friend or foe?
by Marina Kirstein & Rolien Kunz
April 2015, Volume 23, Issue 1
- 2-27 Twenty-one years of publishingMeditari Accountancy Research: a coming of age
by Lyn Murphy & William Maguire - 28-61 The emergence of integrated private reporting
by Jill Frances Atkins & Aris Solomon & Simon Norton & Nathan Lael Joseph - 62-91 Developing a sustainability report in a small to medium enterprise: process and consequences
by Lorenzo Massa & Federica Farneti & Beatrice Scappini - 92-117 Early assessments of the gap between integrated reporting and current corporate reporting
by Warwick Stent & Tuyana Dowler - 118-140 Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa
by Faeeza Soni & Warren Maroun & Nirupa Padia
November 2014, Volume 22, Issue 2
- 130-148 Students’ perceptions of education for sustainable development in the accounting and business curriculum at a business school in New Zealand
by Umesh Sharma & Martin Kelly - 149-164 Voluntary and timely disclosure and the cost of debt: South African evidence
by Achraf Guidara & Hichem Khlif & Anis Jarboui - 165-185 Are two teachers better than one?
by M.L. van Oordt & T. van Oordt & P. du Toit - 186-210 Accountants’ perceptions of corporate governance in public limited liability companies in an emerging economy
by Philmore Alleyne & Diana Weekes-Marshall & Tracey Broome - 211-223 Factors contributing toward student performance in a distance education accounting degree
by K. Papageorgiou & Abdel K. Halabi - 224-244 Blended learning in accounting: a New Zealand case
by Sidney Weil & Tracy-Anne De Silva & Maurice Ward
July 2014, Volume 22, Issue 1
- 2-19 The accounting academic
by Grant Samkin & Annika Schneider - 20-37 Australian accounting academics: challenges and possibilities
by James Guthrie & Elaine Evans & Roger Burritt - 38-53 SUPER-VISION? Personal experiences of an accounting academic
by Stewart Lawrence - 54-76 The Australian accounting academic in the 1950s
by Martin E. Persson & Christopher J. Napier - 77-106 Using university websites to profile accounting academics and their research output
by Grant Samkin & Annika Schneider - 107-127 Educating professionals
by Ilse Lubbe
November 2013, Volume 21, Issue 2
- 92-116 A revenue management perspective of management accounting practice in small businesses
by Frederick Ng & Julie A. Harrison & Chris Akroyd - 117-143 Strategic investment decision-making processes: the influence of contextual factors
by Fadi Alkaraan & Deryl Northcott - 144-160 Does accounting construct the identity of firms as purely self-interested or as socially responsible?
by Stewart Raymond Lawrence & Vida Botes & Eva Collins & Juliet Roper - 161-177 Ethics training for accountants: does it add up?
by Adriaan Taylor - 178-190 The effect of expensing share-based payments on basic earnings per share of South African listed companies
by Denice Pretorius & Charl de Villiers
July 2013, Volume 21, Issue 1
- 4-31 Is environmental management accounting a discipline? A bibliometric literature review
by Stefan Schaltegger & Delphine Gibassier & Dimitar Zvezdov - 32-51 Non‐audit services and knowledge spillovers
by Angela Walker & David Hay - 52-67 The influence of internal organisational factors on corporate‐community partnership agendas
by Miriam Glennie & Sumit Lodhia - 68-84 Structural breaks in the parameter estimates of the determinants of capital structure
by Chimwemwe Chipeta & Hendrik P. Wolmarans & Frans N.S. Vermaak & Stacey Proudfoot
October 2012, Volume 20, Issue 2
- 92-112 A profile of accounting research in South African accounting journals
by Daniël Coetsee & Nerine Stegmann - 113-133 Impact of market and organizational determinants on voluntary disclosure in Egyptian companies
by Tariq H. Ismail & Nesma M. El‐Shaib - 134-166 Changes in sustainability reporting by an African defence contractor: a longitudinal analysis
by Grant Samkin
June 2012, Volume 20, Issue 1
- 4-20 The readability of Managerial Accounting and Financial Management textbooks
by Karen Bargate - 21-38 The value relevance of corporate responsibility reporting: South African evidence
by Marna de Klerk & Charl de Villiers - 39-51 Tax design to reduce passenger vehicle CO2emissions
by Rudie Nel & Gerhard Nienaber - 52-67 Dynamics in capital structure determinants in South Africa
by Anil Ramjee & Tendai Gwatidzo - 68-87 A holistic investigation into a tutor programme in first‐year Financial Accounting
by L.P. Steenkamp & R.S. Baard & B.L. Frick