Meditari Accountancy Research: Volume 30 Issue 2

The impact of time budget and time deadline pressures on audit behaviour: UK evidence

Rabih Nehme, Amir Michael, Jim Haslam

A survey is here systematically conducted to analyse auditors’ perceptions of dysfunctional auditing behaviour (DAB). As a result of many accounting scandals and litigations faced…

In auditor we trust: 44 years of research on the auditor-client relationship and future research directions

Arizona Mustikarini, Desi Adhariani

This study aims to review the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions.

Reforming state budgeting in the vortex of policy conditionality, political instability and technical support flux

Sandra Cohen, Sotirios Karatzimas

Greece had to undertake several reforms under intense policy conditionality pressures – stemming from the three financial support programs agreed between the Greek Government and…

Controllability of performance measures and managerial performance: the mediating role of fairness

Sophia Xia Su, Kevin Baird, Nuraddeen Nuhu

This study aims to examine the mediating role of the fairness of the performance evaluation system on the association between the controllability of financial and non-financial…

Internal audit functions, financial reporting quality and moderating effect of senior management support

Abdulkadir Madawaki, Aidi Ahmi, Halimah @ Nasibah Ahmad

The purpose of this paper is to demonstrate the relationship between internal audit functions (IAF) and financial reporting quality (FRQ) and whether such a relationship is…

Implications of recent reforms to auditor reporting requirements in Australia

Md Mustafizur Rahaman, Parmod Chand

This paper aims to address a topical and controversial issue, namely, the degree of conformity with the new auditor reporting requirements in Australia and the extent of…

Forensic accounting as a profession in Australia? A sociological perspective

Hashem Alshurafat

This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study…

An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

Irsyadillah Irsyadillah, Mohamed Salem M Bayou

This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to…