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Research Articles (Accounting): Recent submissions
Now showing items 61-80 of 210
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(Emerald, 2019-12)PURPOSE : The purpose of this paper is to examine how sustainability assurance providers’ (SAPs) promotion of sustainability assurance influences the scope of engagements, its implications for professional and managerial ...
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(Wiley, 2019-09)This article deals with some common misconceptions about qualitative research. Qualitative studies are well suited to studying complex interconnections and relationships without reducing the complexity to simple numbers ...
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(Emerald, 2019)PURPOSE : The purpose of this study is to examine how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the international IR framework, namely, ...
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(Wiley, 2019-03)This paper responds to a specific gap identified in the prior literature by examining whether dividend paying status and dividend size are associated with accruals quality, using three accruals‐based earnings quality proxies ...
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(Emerald, 2019-06)PURPOSE : The purpose of this paper is to explore how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations. DESIGN/METHODOLOGY/APPROACH : In total, 35 semi-structured ...
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(Wiley, 2018-12)This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and ...
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(Wiley, 2019-09)This special issue dedicated to qualitative accounting research shows the commitment of Accounting & Finance to support and publish qualitative research. This introductory piece explains the rationale behind this commitment ...
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The influence of integrated reporting and internationalisation on intellectual capital disclosures (Emerald, 2019)PURPOSE : The purpose of this paper is to examine whether preparing an integrated report and/or whether cross-listing is associated with more intellectual capital (IC) disclosure. DESIGN/METHODOLOGY/APPROACH : The paper ...
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(AOSIS, 2018-02)Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately ...
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(Routledge, 2018)This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The ...
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(Emerald, 2019)PURPOSE : The purpose of this paper is to examine the competition between accounting sustainability assurance providers (ASAPs) and non-accounting sustainability assurance providers (NASAPs), and how this competition ...
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(University of Pretoria, Department of Economics, 2018-08-28)BACKGROUND : Corporate social responsibility (CSR) disclosure is widespread among the largest companies in South Africa due to the listing requirements of the Johannesburg Stock Exchange (JSE). These companies have also ...
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(Emerald, 2019)PURPOSE : This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. DESIGN/METHODOLOGY/APPROACH : A survey is used ...
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(Wiley, 2018)Business model and strategy disclosures could provide investors with relevant information. This study provides a platform for future research on business models and strategy disclosure and is the first to analyse the change ...
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(Emerald, 2018)PURPOSE : The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have ...
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(Emerald, 2018)PURPOSE : The purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s ...
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(Routledge, 1991)Some confusion still exists with Accountants as to the correct accounting treatment for pre-incorporation contracts. An attempt is made in this article to present a framework of the legal positions and accounting treatments ...
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(Juta, 1989)The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...
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(Routledge, 2018)This study explores undergraduate accounting students’ perceptions of web conferencing-based tutorials, in a developing country, South Africa. In addition, this study explores the effect of these tutorials on academic ...
Now showing items 61-80 of 210