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1-8 of 8
Keywords: Sustainability
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–23.
Published: 07 July 2026
... sustainability of blended delivery in accounting education. The main purpose of this study, therefore, is to identify challenges and opportunities associated with blended delivery and to assess the sustainability potential of blended delivery in accounting education. Design/methodology/approach This study...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 535–557.
Published: 29 June 2026
...Jan Marvin Apel; Patrick Velte Purpose This systematic review examines how within-gender heterogeneity in board gender diversity, variation in female directors' observable and underlying attributes, relates to corporate sustainability outcomes, captured as ESG performance and ESG reporting...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–28.
Published: 23 June 2026
.... By integrating entrenchment and stakeholder agency theory, it extends the corporate governance and sustainability literature and identifies board appointment dynamics as an important determinant of nature-related risk. Hafiz Al Asad Bin Hoque can be contacted at: h.hoque@swansea.ac.uk 02 01 2026...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–27.
Published: 28 October 2025
... increases corporate accountability, maintains trust and enhances regulatory compliance. Investors and regulators can better judge how much a firm values sustainability and what its environmental consequences are. A robust internal and external governance structure can be viewed as synergistic pillars...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–41.
Published: 24 September 2025
... and balanced perspective on the topic. Findings The findings highlight the significant shift in IAs` roles from focusing on traditional compliance activities to strategic partners in sustainability governance and assurance. The analyses show that their involvement in ESG assurance varies across ESG domains...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024)
Published: 29 November 2024
...Anju Goswami Purpose This study presents a systematic literature review on green banking (GB) and sustainability from 2012 to 2024, filtering 45 out of 561 research publications. Design/methodology/approach Using NVivo and Biblioshiny, the study employed a combination of bibliometric analysis...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 71–98.
Published: 01 November 2024
...Asif M. Huq; Mahsa Mohammadrezaei Purpose The purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other stakeholders assess or determine the materiality in sustainability reporting...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2015) 34 (1): 1–16.
Published: 14 March 2015
...: Received 4 March 2015 Accepted 5 March 2015 Available online 14 March 2015 Keywords: Corporate social responsibility Sustainability Environmental Disclosure Assurance ABSTRACT We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin...
