Earlycite

Conceptual Paper September 3 2026
Governing through numbers: a theoretical framework for understanding how accounting information influences megaproject governance
Elham Zahraeisalehi; Ron Baker; Davar Rezania
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-11-2025-3404
View articletitled, Governing through numbers: a theoretical framework for understanding how accounting information influences megaproject governance
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Research Article September 1 2026
Assuring diversity and inclusion in the banking sector: conceptual advances and empirical evidence from Italy
Paola Paoloni; Antonietta Cosentino; Silvia Ievolella
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-01-2026-3562
View articletitled, Assuring diversity and inclusion in the banking sector: conceptual advances and empirical evidence from Italy
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Research Article August 28 2026
Between signals and substitutes: strategic and governance determinants of voluntary sustainability assurance
Konstantin Völker; Reiner Quick
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-01-2026-3604
View articletitled, Between signals and substitutes: strategic and governance determinants of voluntary sustainability assurance
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Research Article August 25 2026
Walking “into” the talking on the implementation of accrual concept: the dialogic relationship between Eurostat and member states
Camilla Falivena; Alessandro Giosi; Silvia Testarmata; Beatrice Meo
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-12-2025-3542
View articletitled, Walking “into” the talking on the implementation of accrual concept: the dialogic relationship between Eurostat and member states
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Research Article August 13 2026
Global standards, local realities: institutional diversity and the adoption of sustainability auditing and assurance in Europe and Latin America
Andrea Rey; Antonella Francesca Cicchiello; Alejandro Terroba; Danilo Tuccillo
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-01-2026-3638
View articletitled, Global standards, local realities: institutional diversity and the adoption of sustainability auditing and assurance in Europe and Latin America
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Research Article August 13 2026
Statutory auditors’ readiness for mandatory sustainability reporting assurance: an institutional logics perspective
Joanna Krasodomska; Ewelina Zarzycka
Meditari Accountancy Research (2026) https://doi.org/10.1108/MEDAR-12-2025-3514
View articletitled, Statutory auditors’ readiness for mandatory sustainability reporting assurance: an institutional logics perspective
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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 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 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 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
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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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