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Browsing Workspace (UPSpace) by UP Author "De Villiers, Charl Johannes"
Now showing items 1-8 of 8
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De Villiers, Charl Johannes; La Torre, Matteo; Botes, Vida (Wiley, 2022-12)We explore how the concept of social capital is used and theorised in accounting research by performing a structured literature review, and a critical analysis, of articles published in leading accounting journals. We ...
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Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data De Villiers, Charl Johannes; Jia, Jing; Li, Zhongtian (Wiley, 2022-12)Thomson Reuters Asset4 (Asset4) is a leading corporate social responsibility (CSR) database often used by practitioners and researchers. This review offers a precise understanding of prior studies using Asset4 and ...
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Harber, Michael; Verhoef, Grietjie; De Villiers, Charl Johannes (Emerald, 2023-03)PURPOSE : The paper aims to examine disputed interpretations of “key meanings” between the audit regulator and Big 4 firms during a highly contentious regulatory debate, showcasing their use of “strategies of resistance” ...
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De Villiers, Charl Johannes; La Torre, Matteo; Molinari, Matteo (Emerald, 2022-09)
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Kuruppu, Sanjaya Chinthana; Dissanayake, Dinithi; De Villiers, Charl Johannes (Emerald, 2022-08)PURPOSE : The purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of ...
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Li, Yunyi; De Villiers, Charl Johannes; Li, Lina Zixuan; Li, Leye (Springer, 2022-03)We examine whether female board representation moderates the effect of corporate social responsibility (CSR) performance on firm value. Using a two-stage dynamic panel generalized method of moments method, we find that the ...
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Molinari, Matteo; De Villiers, Charl Johannes (Emerald, 2021-11)PURPOSE : COVID-19 restrictions have severely impacted access to the traditional data and data sources used by qualitative researchers. The purpose of this paper is to discuss the changes brought on by the COVID-19 pandemic, ...
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Hsiao, Pei-Chi Kelly; De Villiers, Charl Johannes; Horner, Claire; Oosthuizen, Hein (Wiley, 2022-12)The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals (2014–2020). Sustainability disclosure is the most frequently ...
Now showing items 1-8 of 8