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The Bitcoin has experienced wide popularity in academic and commercial spheres during the years following 2012. Research has been conducted in respect of information technology, finance and reporting paradigms, but there has been little research into the taxation of the Bitcoin. The purpose of...
This paper aims to explore the emphasis placed on certain integrated reporting themes by financial services companies and stakeholders’ perception of the importance of these themes to ascertain if a perception gap exists. The study also considers if the perception gap is affected by user...
Accounting academics in the South African system understand their primary responsibility to be the teaching of prospective Chartered Accountants (CAs) rather than the advancement of knowledge through research. The purpose of this study is to determine what factors motivate accounting academics...
This study examines the factors that explain Ghanaian business students’ intentions to pursue a Certified Professional Accounting (CPA) qualification.Design/methodology/approachThe study uses survey method of research and mainly used questionnaires as data collection instrument to elicit...
This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the content elements of this framework. This study also aims...
The purpose of this study is to develop a sustainability reporter classification matrix (hereafter referred to as the “matrix”) to explain why some reporters publish better-quality sustainability reports than others and why some reporters experience improvements in the quality of their...
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