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Research Articles (Accounting): Recent submissions
Now showing items 1-20 of 210
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Can nudging with descriptive norms help internal auditors stop runaway information systems projects? (Springer, 2024)Although internal auditors are expected to play an important role in corporate governance, they are not always effective in bringing their message to management’s attention when they observe that a risky course of action ...
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(Emerald, 2023-07)PURPOSE – This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also reportmandatory non-GAAP earnings (“headline earnings”). DESI ...
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(AOSIS, 2023-08)BACKGROUND: Entrepreneurial activity in an efficiency-driven economy is fundamental to economic growth, yet its sustainability and opportunities are concerning. Both entrepreneurial bricolage and design thinking could ...
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(Southern African Institute of Government Auditors, 2023-11)PURPOSE : The importance of corporate governance has grown dramatically over the last 20 years, owing to corporate fraud and management misconduct. Corporate governance reforms indicate that Regulators regard governance ...
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(Emerald, 2024-05)PURPOSE : This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between ...
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(Emerald, 2024)PURPOSE : The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. ...
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(International Network for Higher Education in Africa, University of Kwazulu-Natal, 2023-10)This study involved a systematic review of academic research conducted between 1968 and 2022 on the factors that predict academic performance in introductory accounting. Several significant predictors including prior ...
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(MDPI, 2023-11-13)This study investigates the impact of engaging accounting students in a team-teaching role on their knowledge and competency development in a higher education setting. The research quantifies the knowledge gains from ...
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(Elsevier, 2023-12)This study explores students’ knowledge, communication, and teamwork skills development when using team-based explanations, in either written or video mode, during an assessment for learning in a competency-based accounting ...
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(Elsevier, 2024-01)Integrated Thinking, the management approach associated with Integrated Reporting, has been hailed as a way of improving organisational decision-making and internal communication, leading to sustainable value creation. Yet ...
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(University of Pretoria, 2023-09-01)COVID-19’s impact was so great that it impacted the entire world. The world we knew changed completely. People needed to isolate themselves in their homes for the first part of the lockdown. Only those who were within a ...
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(Emerald, 2024-01)PURPOSE : The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. ...
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(Wiley, 2023-12)This study examines how management control systems (MCSs) may enable, constrain and embed the integrated reporting process within organisations. We analyse in-depth, semi-structured interview evidence using Tessier and ...
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(Wiley, 2024-03)We examine the relations between corporate social re-sponsibility (CSR) disclosures, dividend payments and firm value. We use an international sample and measure CSR disclosures based on Global Reporting ...
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(Emerald, 2023-03)PURPOSE : This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting. DESIGN/METHODOLOGY/APPROACH ...
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(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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(Routledge, 2022)This study reports on the incorporation of mobile instant messaging (MIM) in assessments, as a collaborative learning tool, to enable students to socially construct knowledge and develop their collaborative problem solving ...
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(Routledge, 2022)Digital creativity, the use of digital tools and technologies to explore creative ideas and new ways of displaying your ideas, research or work, is emerging as an important competency for graduates across many disciplines. ...
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(Wiley, 2022-10)This study investigates the role of audit styles at different levels on financial statement comparability in South Africa, a setting where firms report under International Financial Reporting Standards (IFRS), the institutional ...
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Corporate social responsibility : a review of empirical research using Thomson Reuters Asset4 data (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 ...
Now showing items 1-20 of 210