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Purpose– The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception. Design/methodology/approach– A descriptive meta-analysis of 293 articles...
Purpose– This paper aims to provide evidence to suggest that private social and environmental reporting (i.e. one-on-one meetings between institutional investors and investees on social and environmental issues) is beginning to merge with private financial reporting and that, as a result,...
Purpose– The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise. Design/methodology/approach– Action research is used to provide insights into the initial stages of the development of the...
Purpose– The purpose of this paper is to provide early assessments of the changes for corporate reporting processes, which an emerging initiative like integrated reporting (IR) will require. The authors also consider the potential for these changes to contribute towards resolving major problems...
Purpose– This study aims to use organisational justice theory to examine variations in the propensity of trainee auditors in South Africa to blow the whistle internally on misconduct by an engagement leader. Design/methodology/approach– Three vignettes describing high and low states of...
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