Purpose The aims of this study are to review the literature examining the arguments for and against the telephonic qualitative research interviews, to develop criteria for assessing when the use of the telephone is suitable in qualitative research and if suitable to offer detailed strategies for...

cover -- EDITORIAL ADVISORY BOARD -- Developing a conceptual model of influences around integrated reporting, new insights and directions for future research -- Barriers to implementing the International Integrated Reporting Framework -- Exploring the challenges of preparing an integrated report...

Purpose This paper aims to examine how management control systems (MCS) can enable and constrain the successful adoption of integrated thinking in an organisation. Design/methodology/approach The study adopts a case study approach, involving in-depth interviews and documentary evidence. Findings...

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 institutional settings. Design/methodology/approach The study uses content...

Purpose – Corporate responsibility reporting (CRR) deals with companies’ ethical, economic, environmental, and social impacts. The purpose of this paper is to contribute to the debate on whether CRR is associated with the information set that shareholders use to value a company's equity and...

Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB. Design/methodology/approach – The sample...

Purpose – The purpose of this paper is to investigate whether an association exists between a firm's black economic empowerment (BEE) score and its share returns. Design/methodology/approach – The study uses linear regression that controls for the factors explaining share returns identified...

Purpose – South Africa, like many countries in the rest of the world, is currently facing a shortage of chartered accountants (CAs). The purpose of this paper is to examine the factors influencing the career choice of accounting students in South Africa. Design/methodology/approach – A...

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 and visual cues, enriching communication quality and building and...

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: Analysis of a matched global sample of listed firms that voluntarily adopt the...