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Accounting: Recent submissions
Now showing items 41-60 of 241
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(Wiley, 2021-09)Accounting technologies can be used to help stimulus packages achieve the twin goals of economic stimulus and climate mitigation. Utilising an institutional logic perspective, we show that despite the massive financial ...
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(World Scientific Publishing, 2021-12)We investigate whether the comparability of financial statements changes after a switch from International Financial Reporting Standards (IFRS) in substance (i.e., content of IFRS) to IFRS in both substance and form (i.e., ...
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(Routledge, 2023)This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked ...
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(Emerald, 2021-01)PURPOSE : Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk ...
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(Emerald, 2022-08)PURPOSE : This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas and construct an agenda ...
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(Emerald, 2022-01)PURPOSE : The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders. DESIGN/METHODOLOGY/APPROACH : Drawing on legitimacy theory, ...
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(Elsevier, 2021-07)We outline the business opportunity for the provision of measurement technology, linked to the internet, i.e. the internet-of-things (IoT), which feeds information into blockchains, providing reliable and trusted data and ...
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(Elsevier, 2021-04)This study investigates the corporate governance determinants of environmental investment in European firms. Using a sample of firms listed on the Bloomberg European Index 500 from 2001 to 2015, this study finds that firms ...
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(Emerald, 2021-08)PURPOSE : This study aims to provide insights into the poorly understood concept of integrated thinking by comparing and contrasting disclosures related to integrated thinking provided in integrated reports in two different ...
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(Emerald, 2021-11)PURPOSE : This paper aims to explore the individual and social learning experiences of first-year accounting students studying in English as an additional language. The challenges of these students relating to listening, ...
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(Wiley, 2021-03)This study examines whether corporate social responsibility (CSR) performance impacts financial audit fees of U.S. listed firms from 2000 to 2016. We use the CSR performance ratings from the KLD database to measure firms' ...
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(Emerald, 2020-05)PURPOSE : This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because International Financial Reporting Standards (IFRS) contain limited ...
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(Higher Education South Africa, 2020-03)While great strides have been made to improve accessibility to higher education in South Africa, successful completion of bachelor's degrees within the prescribed time remains a challenge. Research suggests that a lack ...
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(Sage, 2021-11)Boards of directors affect corporate strategy and decision-making through monitoring of management and resource provision. Recently, an increasing number of studies have examined the relationships between board characteristics ...
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(Springer, 2020-04)Team teaching is a teaching model in which teachers work collaboratively in the preparation, teaching and evaluation of a course. Literature suggests that team teaching potentially provides rich and varied lessons, increased ...
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(Emerald, 2020-09)PURPOSE : This paper provides a critical analysis of the South African government's response to the COVID-19 crisis and its effect on state finances and budgets. DESIGN/METHODOLOGY/APPROACH : The paper critically analyses ...
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Determinants, mechanisms and consequences of corporate governance reporting : a research framework (Springer, 2021-03)Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific ...
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(Higher Education South Africa, 2020-09)The main research objective of this study was to determine whether Chartered Accountancy (CA) trainees consider business ethics education they received to be useful, and to investigate if it was given the necessary attention ...
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(JEIEFB’s Publishers, 2020)Non-profit organisations (NPOs) are faced with difficulties in maintaining financial stability and sustainability due to lack of funding and poor resource management. This has resulted in failure and abandonment of various ...
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(University of Pretoria, Department of Economics, 2019-01)BACKGROUND: Prior literature established that different fair value levels disclosed in terms of the International Financial Reporting Standards (IFRS) 7 are value relevant. SETTING: This study investigates the market ...
Now showing items 41-60 of 241