Earlycite

Research Article July 24 2026
Developing a hierarchical-relational conceptual framework for audit committee effectiveness
Aveen Rampershad
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-08-2025-3210
View articletitled, Developing a hierarchical-relational conceptual framework for audit committee effectiveness
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Research Article July 24 2026
Accounting for climate: exploring the materiality of financial reporting in shaping mitigation pathways
Andrew G. Haldane; Alessandro Migliavacca; Vera Palea
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-08-2025-3205
View articletitled, Accounting for climate: exploring the materiality of financial reporting in shaping mitigation pathways
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Research Article July 17 2026
Geopolitical risk, cash holdings, and political connection: new evidence from India
Akash Singh Yadav; Kumari Pushplata
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-02-2025-2839
View articletitled, Geopolitical risk, cash holdings, and political connection: new evidence from India
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Research Article July 16 2026
Do you practice what you preach? Measuring coherence between sustainability promises and investment in Italian local entities
Annamaria Zampella; Fiorenza Meucci; Maria Iuorio; Francesca Manes-Rossi
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-09-2025-3241
View articletitled, Do you practice what you preach? Measuring coherence between sustainability promises and investment in Italian local entities
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Research Article July 13 2026
The governance of teaching: accountingisation, audit culture and evaluative asymmetry
Ann Martin-Sardesai; Abdul Razeed; James Guthrie AM
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-01-2026-3645
View articletitled, The governance of teaching: accountingisation, audit culture and evaluative asymmetry
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Research Article June 16 2026
Water disclosure in Indonesian companies: the significant role of ultimate owners
Aditya Pandu Wicaksono; Doddy Setiawan; Y Anni Aryani; Sri Hartoko
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-01-2025-2821
View articletitled, Water disclosure in Indonesian companies: the significant role of ultimate owners
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Research Article June 8 2026
Biodiversity disclosure: evaluating corporate responses to policy and public pressure
Ramona Zharfpeykan; Larelle J. Chapple
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-09-2025-3270
View articletitled, Biodiversity disclosure: evaluating corporate responses to policy and public pressure
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Research Article June 5 2026
Bridging the gap: the role of assurance quality in reducing sustainability decoupling
Isabel-Maria Garcia-Sanchez; Giuseppe Nicolò; Filippo Vitolla; Nicola Raimo
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-11-2025-3400
View articletitled, Bridging the gap: the role of assurance quality in reducing sustainability decoupling
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Research Article May 21 2026
From seeds to standards: how IFRS cultivates ISSB adoption in emerging economies – an SEM-ANN analysis through an institutional perspective in Morocco
Issam Benhayoun
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-10-2024-2694
View articletitled, From seeds to standards: how IFRS cultivates ISSB adoption in emerging economies – an SEM-ANN analysis through an institutional perspective in Morocco
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Research Article May 21 2026
When one size doesn’t fit all: how national standards and scope choices fragment CSRD assurance
Madhavan Vishnu Nampoothiri; Mohit Kumar
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-11-2025-3409
View articletitled, When one size doesn’t fit all: how national standards and scope choices fragment CSRD assurance
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Research Article May 20 2026
How do LGBTQ-friendly policies shape stock liquidity?
Man Dang; Premkanth Puwanenthiren; Edward Jones; Rachel Forshaw
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-03-2025-2958
View articletitled, How do LGBTQ-friendly policies shape stock liquidity?
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Corrigendum May 15 2026
Corrigendum: Board co-option and audit fees
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-05-2026-3974
View articletitled, Corrigendum: Board co-option and audit fees
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Research Article May 6 2026
The influence of organisational, social and individual capabilities on the adoption of artificial intelligence in European public auditing
Natalia Alonso-Morales; Alejandro Saez-Martín; Antonio López-Hernandez; Dolores Genaro-Moya
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-09-2025-3247
View articletitled, The influence of organisational, social and individual capabilities on the adoption of artificial intelligence in European public auditing
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Research Article May 5 2026
Engagement with UN SDGs in accounting scholarship: an accounting framework for the shift into overdrive towards 2030 agenda
Sophia Ji
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-03-2024-2429
View articletitled, Engagement with UN SDGs in accounting scholarship: an accounting framework for the shift into overdrive towards 2030 agenda
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Research Article March 3 2026
The use of accrual accounting information in Indonesian public sector: managers’ intention and action
Achmad Fauzi; Janet Lee
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-10-2025-3329
View articletitled, The use of accrual accounting information in Indonesian public sector: managers’ intention and action
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Research Article December 11 2025
Do sustainability standards improve the information environment? Evidence from the influence of SASB standards on disagreement among ESG rating agencies
Steven F. Cahan; Li Chen; Yixin Wei
Meditari Accountancy Research (2025) https://doi.org/10.1108/MEDAR-08-2024-2600
View articletitled, Do sustainability standards improve the information environment? Evidence from the influence of SASB standards on disagreement among ESG rating agencies
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Conceptual Paper October 7 2025
Aiding sustainability reports prepared under S1 and S2 and the ISSB work plans by incorporating research on biodiversity, extinction and ecology
Adeyemi Adebayo; Barry Ackers
Meditari Accountancy Research (2025) https://doi.org/10.1108/MEDAR-09-2024-2631
View articletitled, Aiding sustainability reports prepared under S1 and S2 and the ISSB work plans by incorporating research on biodiversity, extinction and ecology
Supplementary data
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Research Article September 26 2025
The moderated mediation impact of corporate sustainability operations on firm outcomes: empirical evidence from G7 countries
Nha Minh Nguyen; Malik Abu Afifa; Hien Vo Van; Dao Truc Thi Vo; Duong Van Bui
Meditari Accountancy Research (2025) https://doi.org/10.1108/MEDAR-09-2024-2644
View articletitled, The moderated mediation impact of corporate sustainability operations on firm outcomes: empirical evidence from G7 countries
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Research Article May 13 2025
Multiple global CSR pronouncements and CSR harmonisation in Europe
Takumi Nomura; Muhammad Houqe; Warwick Stent
Meditari Accountancy Research (2025) https://doi.org/10.1108/MEDAR-12-2024-2752
View articletitled, Multiple global CSR pronouncements and CSR harmonisation in Europe
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