Earlycite

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 8 2026
CSR strategy and sustainability reporting: the moderating role of equity risk premium in the European context
Christian Favino; Marika Intenza; Chiara Pia Saraò; Antonietta Trecca
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-01-2025-2827
View articletitled, CSR strategy and sustainability reporting: the moderating role of equity risk premium in the European context
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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 June 2 2026
Board gender diversity and cyber risk management in FinTech and InsurTech firms
Mohamed Drira; Mouna Abdelhedi; Amira Dlala
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-03-2025-2903
View articletitled, Board gender diversity and cyber risk management in FinTech and InsurTech firms
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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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Literature Review May 12 2026
Nothing new behind the clouds? A structured literature review of empirical research on corporate risk disclosure
Cristina Florio; Pujun Liu; Francesca Rossignoli
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-03-2025-2963
View articletitled, Nothing new behind the clouds? A structured literature review of empirical research on corporate risk disclosure
Supplementary data
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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 April 29 2026
Balancing sustainability and risk: role of ESG in relationship between geopolitical risk and firm performance
Nikita Singh; Niladri Das
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-02-2025-2895
View articletitled, Balancing sustainability and risk: role of ESG in relationship between geopolitical risk and firm performance
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Research Article April 17 2026
Regulatory-induced uncertainties and corporate strategic responses: evidence from Australian climate policies
Jayanthi Kumarasiri; Christine Jubb; Nava Subramaniam; Zahirul Hoque
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-02-2025-2877
View articletitled, Regulatory-induced uncertainties and corporate strategic responses: evidence from Australian climate policies
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Research Article March 24 2026
Net zero target: implications for real earnings management
Christofer Adrian; Mukesh Garg; Janto Haman; Cameron Truong; Zhilin Xue
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-04-2025-2987
View articletitled, Net zero target: implications for real earnings management
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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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Research Article October 28 2025
Carbon emissions and tangible asset impairment, the moderating role of the environmental management team. Evidence from the European context
Mauro Romano; Antonio Netti; Giuseppe Fraccalvieri; Giuseppe Rossitti
Meditari Accountancy Research (2025) https://doi.org/10.1108/MEDAR-02-2025-2842
View articletitled, Carbon emissions and tangible asset impairment, the moderating role of the environmental management team. Evidence from the European context
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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
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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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Research Article April 18 2025
How risk management functions of internal audits enhance green process innovation toward sustainability: the role of green transformational leadership and green knowledge sharing
Hien Vo Van; Malik Abu Afifa; Duong Van Bui
Meditari Accountancy Research (2025) https://doi.org/10.1108/MEDAR-11-2024-2710
View articletitled, How risk management functions of internal audits enhance green process innovation toward sustainability: the role of green transformational leadership and green knowledge sharing
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