Purpose: The competition between accounting (ASAPs) and non-accounting sustainability assurance providers (NASAPs) is examined along with the way this competition influences the institutionalisation of the evolving field of sustainability assurance.Design/methodology: An interpretivist research...

Purpose: The study explores how sustainability reporting managers (SRMs) institutionalise sustainability reporting within organisations.Design/Methodology: 35 semi-structured interviews with SRMs in Australia and New Zealand were analysed using an institutional work perspective.Findings: SRMs’...

Purpose: This study examines the methodological and method related challenges and opportunities arising from the use of video interviews in qualitative accounting research, focused on collecting contextual data and visual cues, enriching communication quality, and building and maintaining...

Firms have traditionally responded to environmental violations by increasing information disclosure and/or communication to manage stakeholder perceptions. As such, these approaches may be symbolic in nature, with no genuine intention to improve the environment. We draw from restorative justice...

The readability of 10-K reports, in terms of linguistic complexity, determines the usefulness of information disclosure for stakeholders, particularly individual investors. Since investors largely depend on the financial communication in 10-K reports, firms have an ethical and legal...

Purpose: This paper aims to investigate the determinants of women representation on Australian corporate boards under the ASX’s “if not, why not” corporate governance framework. It further aims to improve the study of Geiger and Marlin (2012) by using a theoretically sound two-limit Tobit...