• Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers 

  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 ...
• Sustainability, non-financial, integrated, and value reporting (extended external reporting) : a conceptual framework and an agenda for future research 

  De Villiers, Charl Johannes; Hsiao, Pei-Chi Kelly; Zambon, Stefano; Magnaghi, Elisabetta (Emerald, 2022-05)

  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, ...
• Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets? 

  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 : ...
• How to assess the effectiveness of accounting education interventions : evidence from the assessment of a bridging course before introductory accounting 

  Joynt, Corlia Maria (Emerald, 2022-12)

  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 ...
• Qualitative research interviews using online video technology – challenges and opportunities 

  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 ...
• Are boards' risk management committees associated with firms’ environmental performance? 

  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 ...
• Recovery from Covid-19 towards a low-carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages 

  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 ...
• Substance and form adoption of International Financial Reporting Standards and financial statement comparability : evidence from South Africa 

  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., ...
• Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment 

  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 ...
• Management of risks associated with the disclosure of future-oriented information in integrated reports 

  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 ...
• The disruption of blockchain in auditing – a systematic literature review and an agenda for future research 

  Lombardi, Rosa; De Villiers, Charl Johannes; Moscariello, Nicola; Pizzo, Michele (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 ...
• How to communicate and use accounting to ensure buy-in from stakeholders : lessons for organizations from governments' COVID-19 strategies 

  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, ...
• A (new) role for business-promoting the United Nations' sustainable development goals through the internet-of-things and blockchain technology 

  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 ...
• Determinants of environmental investment : evidence from Europe 

  Bhuiyan, Md. Borhan Uddin; Huang, Hedy Jiaying; De Villiers, Charl Johannes (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 ...
• Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan 

  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 ...
• Student experiences studying accounting in English as an additional language 

  Smith, Sonnette; Carstens, Adelia; Stainbank, Lesley (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, ...
• Is a client's corporate social responsibility performance a source of audit complexity? 

  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' ...
• Financial statement comparability in the extractive industry 

  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 ...
• Concept mapping as a strategy to scaffold concept literacy in accounting for extended programmes 

  Immelman, Susan; Carstens, Adelia; Smith, S.; Masenge, Andries (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 ...
• Board characteristics and corporate social responsibility : a meta-analytic investigation 

  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 ...

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