Exploring the challenges of preparing an integrated report
Purpose The purpose of this paper is to add to the limited body of interpretive research on
integrated reporting by exploring challenges to preparing an integrated report. This is done …
integrated reporting by exploring challenges to preparing an integrated report. This is done …
Qualitative accounting research: dispelling myths and developing a new research agenda
This article deals with some common misconceptions about qualitative research. Qualitative
studies are well suited to studying complex interconnections and relationships without …
studies are well suited to studying complex interconnections and relationships without …
Materiality in an integrated reporting setting: Insights using an institutional logics framework
Using institutional logics as a theoretical framework and interviews with 20 preparers from
14 large organisations listed on the Johannesburg Stock Exchange (JSE), this paper …
14 large organisations listed on the Johannesburg Stock Exchange (JSE), this paper …
It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco-tourism industry
MA McNally, W Maroun - Accounting, Auditing & Accountability …, 2018 - emerald.com
Purpose The purpose of this paper is to challenge the notion that non-financial reporting is
mainly about impression management or is only a superficial response to the hegemonic …
mainly about impression management or is only a superficial response to the hegemonic …
How do auditor rotations affect key audit matters? Archival evidence from South African audits
AD de Ricquebourg, W Maroun - The British Accounting Review, 2023 - Elsevier
The expansion of the auditor's reporting duties with the introduction of critical or key audit
matters (KAMs) has reignited interest in the determinants and consequences of the rules …
matters (KAMs) has reignited interest in the determinants and consequences of the rules …
Impact of internal control in enterprises founded by local self-government units: the case of Republic of Serbia
M Radović, J Vitomir, S Popović - Engineering Economics, 2021 - inzeko.ktu.lt
In the countries in transition, like the Republic of Serbia, system innovations are being
introduced, such as the implementation of internal controls in enterprises. The authors of the …
introduced, such as the implementation of internal controls in enterprises. The authors of the …
Auditors, specialists, and professional jurisdiction in audits of fair values
EE Griffith - Contemporary Accounting Research, 2020 - Wiley Online Library
Auditors frequently use valuation specialists to help them evaluate fair values, but
researchers and regulators know little about how auditors use these specialists. Based on …
researchers and regulators know little about how auditors use these specialists. Based on …
The worth of fair value accounting: dissonance between users and standard setters
O Georgiou - Contemporary Accounting Research, 2018 - Wiley Online Library
Investors and analysts are designated as the primary users of financial reports by standard
setters, yet we know very little about their use of accounting information and about their …
setters, yet we know very little about their use of accounting information and about their …
On the centrality of peripheral research and the dangers of tight boundary gatekeeping
Y Gendron, M Rodrigue - Critical Perspectives on Accounting, 2021 - Elsevier
Drawing on a literature-based analysis and our own experiences in doing work at the
periphery of accounting research, this essay aims to reflect on the processes by which …
periphery of accounting research, this essay aims to reflect on the processes by which …
Professional accountants' identity formation: An integrative framework
In this conceptual paper, we explore professional accountants' identity formation and the
roles played by various audiences in society, accounting associations, and accounting firms …
roles played by various audiences in society, accounting associations, and accounting firms …