Journal of Accounting & Organizational Change: Volume 20 Issue 4

Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda

Benjamin Awuah, Hassan Yazdifar, Hany Elbardan

The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to…

Toward an epistemology for anarchist accounting and stakeholder relationship capability: evidence from Iran

Hasan Valiyan, Mohammadreza Abdoli

The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

Show me? Inspire me? Make me? An institutional theory exploration of social and environmental reporting practices

Jacqueline Jarosz Wukich, Erica L. Neuman, Timothy J. Fogarty

Albeit gradual and uneven, the emergence of social and environmental reporting by publicly held corporations has been a major development in the last few decades. This paper aims…

Organizations’ perspectives on whistleblowing: evidence from interviews with unregulated companies

Christian Friedrich, Reiner Quick

Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and…

Revisiting the relationship between corporate governance mechanisms and ESG disclosures in Saudi Arabia

Umar Habibu Umar, Egi Arvian Firmansyah, Muhammad Rabiu Danlami, Mamdouh Abdulaziz Saleh Al-Faryan

This paper aims to examine the effects of corporate governance mechanisms (board chairman independence, board independent director meeting attendance, audit committee size and…

Digital maturity index for accounting firms

Helmi Hentati, Neila Boulila

This study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.