Meditari Accountancy Research: Volume 30 Issue 1

CSR expenditure, mandatory CSR reporting and financial performance of listed firms in India: an institutional theory perspective

Kofi Mintah Oware, Thathaiah Mallikarjunappa

The purpose of this study is to examine the moderating effect of mandatory corporate social responsibility (CSR) reporting on CSR expenditure and financial performance of listed…

Accounting for sustainable finance: does fair value measurement fit for long-term equity investments?

Vera Palea

The purpose of this paper is to discuss whether fair value accounting fits for long-term equity investments, which are considered key to retool economies according to…

The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants

Megawati Oktorina, Sylvia Veronica Siregar, Desi Adhariani, Aria Farah Mita

This study aims to provide empirical evidence on the determinants of voluntary integrated reporting (<IR>) disclosure quality.

External auditor and KAMs reporting in alternative capital market of Thailand

Muttanachai Suttipun

This study aims to investigate the extent, level and pattern of key audit matters (KAMs) reporting by companies listed in the market for alternative investment (MAI) in Thailand…

The influence of institutional qualities on CSR engagement: a comparison of developed and developing economies

Abdullah Al-Mamun, Michael Seamer

This study aims to investigate the effects of institutional qualities on corporate social responsibility (CSR) engagement from a global perspective.

Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector

Imen Khelil, Hichem Khlif

The objective of this paper is to provide insights into internal auditors’ perceptions and experiences regarding their role as assurance providers in the Tunisian public sector…

Broadening the horizons of intellectual capital disclosure to the sports industry: evidence from top UEFA clubs

Filippo Vitolla, Nicola Raimo, Michele Rubino, Antonello Garzoni

The football industry presents a unique setting for intellectual capital analysis. This study aims to investigate the online intellectual capital disclosure level of top football…

Female directors and CSR disclosure in Bangladesh: the role of family affiliation

Pallab Kumar Biswas, Helen Roberts, Rosalind Heather Whiting

This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi…

Micro Data analytics: a test for analytical procedures

Pierluigi Santosuosso

Despite the potential of Big Data analytics, the analysis of Micro Data represents the main way of forecasting the expected values of recorded amounts and/or ratios for small…

Gender diversity on board of directors: comprehensive analysis of female directorate networks and the linkage between busyness and performance

Maryam Safari

Drawing from social capital theory, this study aims to investigate the manifested critical barriers in deriving and implementing gender diversity policies, paying particular…