Purpose: The purpose of this study is to uncover the extent of utilisation of photographs depicting corporte social responsibility (CSR) information in corporate annual reports and the possible motives for their use. Design/methodology/approach: The study used visual content analysis, based on...

Purpose: The purpose of this paper is to investigate how New Zealand listed companies communicate COVID-19 related concerns on Twitter during the pandemic through various coping expressions and strategies. Design/methodology/approach: A thematic content analysis was conducted to analyse COVID...

Purpose The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies. Design/methodology/approach A CSR Disclosure Prominence...

Purpose This study aims to investigate how New Zealand companies use Twitter to communicate and engage effectively with stakeholders during the COVID-19 pandemic. Design/methodology/approach This study proposes a conceptual framework for effective stakeholder engagement by using social media to...

Purpose: This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and...