Lakshan, A.M.I.; Low, Mary; De Villiers, Charl Johannes(Emerald, 2022-05)
PURPOSE : The international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques ...
PURPOSE : This paper aims to develop a conceptual framework for extended external reporting (EER) influences (EERI), including sustainability, non-financial, integrated and value reporting. Using the Environmental Legitimacy, ...
Hsiao, Pei-Chi Kelly; De Villiers, Charl Johannes; Scott, Tom(Emerald, 2022-05)
PURPOSE : This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence.
DESIGN/METHODOLOGY/APPROACH : ...
PURPOSE : This study aims to provide a thick description of a four-day bridging course in introductory accounting presented before the start of a student’s first year. The course aims to address the lack of prior accounting ...
De Villiers, Charl Johannes; Farooq, Muhammad Bilal; Molinari, Matteo(Emerald, 2022-11)
PURPOSE : This study aims to examine the methodological and method-related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focussed on collecting contextual data ...
De Villiers, Charl Johannes; Jia, Jing; Li, Zhongtian(Elsevier, 2022-01)
We examine the relationship between board of director committees tasked with risk management and environmental performance, based on a sample of 1466 firm-year observations from 2007 to 2015. We find that the presence of ...
Bui, Binh; De Villiers, Charl Johannes(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 ...
Smith, Christelle; Venter, Elmar Retief; Stiglingh, M. (Madeleine)(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., ...
De Villiers, Charl Johannes; Cho, Charles H.; Turner, Michael J.; Scarpa, Riccardo(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 ...
Lakshan, A.M.I.; Low, Mary; De Villiers, Charl Johannes(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 ...
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 ...
De Villiers, Charl Johannes; Molinari, Matteo(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, ...
De Villiers, Charl Johannes; Kuruppu, Sanjaya; Dissanayake, Dinithi(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 ...
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 ...
Arul, Rayhan; De Villiers, Charl Johannes; Dimes, Ruth(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 ...
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, ...
Garcia, Joy; De Villiers, Charl Johannes; Li, Lina (Zixuan)(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' ...
Smith, Christelle; Venter, Elmar Retief(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 ...
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 ...
Endrikat, Jan; De Villiers, Charl Johannes; Guenther, Thomas W.; Guenther, Edeltraud M.(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 ...