Charl de Villiers

University of Auckland Business School

Professor of Accounting

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

SCHOLARLY PAPERS

50

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Top 15,827

in Total Papers Downloads

4,896

SSRN CITATIONS
Rank 22,245

SSRN RANKINGS

Top 22,245

in Total Papers Citations

39

CROSSREF CITATIONS

5

Scholarly Papers (50)

1.

Audit Fee Stickiness

Number of pages: 39 Posted: 27 Feb 2011 Last Revised: 13 Feb 2013
Charl de Villiers, David Hay and Zhizi (Janice) Zhang
University of Auckland Business School, University of Auckland Business School and University of Auckland
Downloads 630 (64,919)
Citation 1

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Audit market, Audit fees, Cost behavior, Stickiness

2.

Accountability and Performance Measurement: A Stakeholder Perspective

Journal of CENTRUM Cathedra: The Business and Economics Research Journal, Vol. 5, Issue 2, pp. 243-258, 2012
Number of pages: 16 Posted: 10 Sep 2012 Last Revised: 03 Feb 2014
Julie Harrison, Paul Rouse and Charl de Villiers
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School
Downloads 521 (82,445)
Citation 4

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Performance frameworks, accountability, stakeholder theory, school performance

3.

Oil Company Annual Report Disclosure Responses to the 2010 Gulf of Mexico Oil Spill

Journal of the Asia-Pacific Centre for Environmental Accountability, 18(2): 103-130, June 2012
Number of pages: 28 Posted: 08 Oct 2012
Kimberley Summerhays and Charl de Villiers
affiliation not provided to SSRN and University of Auckland Business School
Downloads 517 (83,257)

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Environmental accounting, environmental reporting, legitimacy theory, legitimisation strategies

4.

Corporate Social Responsibility: Country-Level Predispositions and the Consequences of Choosing a Level of Disclosure

Accounting and Business Research, Forthcoming
Number of pages: 2 Posted: 14 Sep 2014 Last Revised: 09 Apr 2015
Charl de Villiers and Ana Cristina Marques
University of Auckland Business School and Norwich Business School - University of East Anglia
Downloads 308 (150,163)
Citation 13

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corporate social responsibility, global reporting initiative, voluntary disclosure

5.

CSR Disclosure, Dividends and Firm Value – Relations and Mediating Effects

Number of pages: 54 Posted: 16 Nov 2020
Charl de Villiers, Diandian Ma and Ana Cristina Marques
University of Auckland Business School, University of Auckland Business School and Norwich Business School - University of East Anglia
Downloads 275 (168,987)

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Corporate Social Responsibility; CSR disclosure; Global Reporting Initiative; Valuation

6.

The Disruption of Blockchain in Auditing - a Systematic Literature Review and an Agenda for Future Research

Accounting, Auditing & Accountability Journal, forthcoming. DOI: 10.1108/AAAJ-10-2020-4992, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 33 Posted: 27 Apr 2021
Sapienza University of Rome, University of Auckland Business School, University of Naples II - Dept. of Economics and University of Campania Luigi Vanvitelli
Downloads 238 (194,963)

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blockchain, auditing, accounting, distributed ledger technology, smart contracts, cryptocurrency, ICOs, token

7.

The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical reflections and a research agenda on sustainability reporting (standard-setting)

Pacific Accounting Review, forthcoming. DOI: 10.1108/PAR-02-2022-0034, The University of Auckland Business School Research Paper
Number of pages: 24 Posted: 04 May 2022
Charl de Villiers, Matteo La Torre and Matteo Molinari
University of Auckland Business School, Università "G. d'Annunzio" di Chieti-Pescara and University of Kent
Downloads 162 (277,187)

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GRI, Sustainability Reporting Standards, ISSB, Standard-setting

8.

Integrated Reporting: Perspectives of Corporate Report Preparers and Other Stakeholders

Sustainability Accounting, Management and Policy Journal, 10(1), 126-156, The University of Auckland Business School Research Paper
Number of pages: 31 Posted: 17 Dec 2020
Desi Adhariani and Charl de Villiers
University of Indonesia and University of Auckland Business School
Downloads 140 (310,626)
Citation 2

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integrated reporting, report preparers, stakeholders

9.

The South African Government’s response to COVID-19

Journal of Public Budgeting, Accounting & Financial Management, forthcoming, The University of Auckland Business School Research Paper
Number of pages: 17 Posted: 17 Dec 2020
Charl de Villiers, Dannielle Cerbone and Wayne Van Zijl
University of Auckland Business School, University of the Witwatersrand and University of the Witwatersrand
Downloads 140 (310,626)
Citation 1

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10.

An Exploratory Study of the Impact of a Pre-University Course on the Academic Performance of Students in Introductory Accounting

Number of pages: 36 Posted: 25 Feb 2019
Corlia Joynt and Charl de Villiers
University of Pretoria and University of Auckland Business School
Downloads 139 (312,354)

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Pre-University Course; Preparatory Course; Accountancy Education Intervention; Self-Efficacy; Motivation to Learn; Student Motivation, Propensity Score Matching, Heckman Procedure

11.

Qualitative Research Interviews Using Online Video Technology - Challenges and Opportunities

Meditari Accountancy Research, forthcoming. https://doi.org/10.1108/MEDAR-03-2021-1252, The University of Auckland Business School Research Paper
Number of pages: 19 Posted: 27 Aug 2021
Charl de Villiers, Muhammad Bilal Farooq and Matteo Molinari
University of Auckland Business School, Auckland University of Technology and University of Kent
Downloads 133 (323,205)

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Video interviews; Research interviews; Qualitative research interviews; Zoom;Skype; WhatsApp

12.

Corporate Social Responsibility: A Review of Empirical Research Using Thomson Reuters Asset4 Data

Accounting and Finance, forthcoming. DOI: 10.1111/acfi.13004 , The University of Auckland Business School Research Paper
Number of pages: 98 Posted: 30 Aug 2022
Charl de Villiers, Jing Jia and Zhongtian Li
University of Auckland Business School, University of Tasmania and University of Newcastle (Australia)
Downloads 117 (355,163)

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Corporate social responsibility, Corporate sustainability, Corporate social responsibility databases, Literature Review, Thomson Reuters Asset4

13.

Qualitative Accounting Research in the Time of COVID-19 - Changes, Challenges and Opportunities

Pacific Accounting Review, Forthcoming, https://doi.org/10.1108/PAR-09-2020-0176
Number of pages: 11 Posted: 05 Apr 2021 Last Revised: 06 Apr 2021
Matteo Molinari and Charl de Villiers
University of Kent and University of Auckland Business School
Downloads 115 (359,535)

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COVID-19, Qualitative accounting research, Research opportunities

14.

Is Voluntary International Integrated Reporting Framework Adoption a Step on the Sustainability Road, and Does Adoption Matter to Capital Markets?

Meditari Accountancy Research, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 48 Posted: 27 Jan 2021
Pei‐Chi Kelly Hsiao, Charl de Villiers and Thomas Scott
University of Auckland, University of Auckland Business School and Auckland University of Technology
Downloads 97 (403,823)

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Integrated reporting, IIRC, International Integrated Reporting Framework, Voluntary adoption, Sustainability, Capital markets, Information environment, Cost of equity, Firm value

15.

Are Shareholders Prepared to Pay for Additional Financial, Social and Environmental Disclosure? A Choice-Based Experiment

European Accounting Review, forthcoming, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 49 Posted: 21 Jun 2021
University of Auckland Business School, ESSEC Business School, University of Queensland - Business School and University of Waikato - Management School
Downloads 87 (432,746)

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choice-based conjoint; environmental disclosure, financial disclosure, social disclosure, non-financial disclosure, willingness to pay

16.

Management of Risks Associated with the Disclosure of Future-Oriented Information in Integrated Reports

Sustainability Accounting, Management and Policy Journal, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 25 Posted: 17 Dec 2020
A. M. I. Lakshan, Mary Low and Charl de Villiers
University of Kelaniya, University of Waikato and University of Auckland Business School
Downloads 81 (451,471)

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future-oriented disclosure; integrated reports; risk and uncertainty

17.

A (New) Role for Business – Promoting the United Nations’ Sustainable Development Goals Through the Internet-of-Things and Blockchain Technology

de Villiers, C., Kuruppu, S., & Dissanayake, D. (2021). A (new) role for business–Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology. Journal of Business Research, Vol. 131, pp. 598-609., The University of Auckland Business School Research Paper
Number of pages: 28 Posted: 17 Dec 2020 Last Revised: 01 Dec 2022
Charl de Villiers, Sanjaya Kuruppu and Dinithi Dissanayake
University of Auckland Business School, University of South Australia and University of South Australia
Downloads 75 (471,883)

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18.

Sustainability, Non-Financial, Integrated, and Value Reporting (Extended External Reporting): A conceptual framework and an agenda for future research

Meditari Accountancy Research, forthcoming. DOI: 10.1108/MEDAR-04-2022-1640, The University of Auckland Business School Research Paper
Number of pages: 28 Posted: 04 May 2022
University of Auckland Business School, affiliation not provided to SSRN, University of Ferrara and affiliation not provided to SSRN
Downloads 73 (479,109)

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Extended external reporting, Sustainability reporting, Non-financial reporting, Integrated reporting, Governance, Value Creation, Accountability, Legitimacy

19.

How Management Control Systems Enable and Constrain Integrated Thinking

Meditari Accountancy Research, forthcoming, The University of Auckland Business School Research Paper
Number of pages: 26 Posted: 17 Dec 2020
Ruth Dimes and Charl de Villiers
University of Auckland Business School and University of Auckland Business School
Downloads 72 (482,700)

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Integrated Thinking; Integrated Reporting; Management control systems

20.

Understanding How Managers Institutionalise Sustainability Reporting: Evidence From Australia and New Zealand

Accounting, Auditing & Accountability Journal, 32(5), 1240-1269, The University of Auckland Business School Research Paper
Number of pages: 36 Posted: 17 Dec 2020
Muhammad Bilal Farooq and Charl de Villiers
Auckland University of Technology and University of Auckland Business School
Downloads 71 (486,371)
Citation 1

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Sustainability reporting; Materiality assessment; Social and environmental reporting; Institutional work

21.

Are Boards’ Risk Management Committees associated with Firms’ Environmental Performance?

British Accounting Review, forthcoming. https://doi.org/10.1016/j.bar.2021.101066, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 43 Posted: 04 Nov 2021
Charl de Villiers, Jing Jia and Zhongtian Li
University of Auckland Business School, University of Tasmania and University of Newcastle (Australia)
Downloads 70 (489,976)

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Environmental Performance; Risk Management Committee

22.

How Sustainability Assurance Engagement Scopes Are Determined, and Its Impact on Capture and Credibility Enhancement

Accounting, Auditing & Accountability Journal, forthcoming
Number of pages: 32 Posted: 17 Dec 2020
Muhammad Bilal Farooq and Charl de Villiers
Auckland University of Technology and University of Auckland Business School
Downloads 62 (521,710)

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Sustainability assurance; Sustainability assurance provider; Institutional work

23.

The Influence of Integrated Reporting on Business Model and Strategy Disclosures

Australian Accounting Review, 29(4), 708-725, The University of Auckland Business School Research Paper
Number of pages: 32 Posted: 17 Dec 2020
Aneetha Sukhari and Charl de Villiers
University of South Africa and University of Auckland Business School
Downloads 61 (525,815)

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Business model disclosure; Strategy disclosure; Integrated reporting

24.

A Critical Reflection on the Future of Financial, Intellectual Capital, Sustainability and Integrated Reporting

Critical Perspectives on Accounting, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 26 Posted: 17 Dec 2020
Charl de Villiers and Umesh Prasad Sharma
University of Auckland Business School and University of Waikato
Downloads 59 (534,301)
Citation 4

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Intellectual capital; integrated reporting; critical perspective

25.

How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?

Kuruppu, S., Dissanayake, D. & De Villiers, C. 2022. How can NGO accountability practices be improved with technologies such as blockchain and triple-entry accounting?, Accounting, Auditing & Accountability Journal, forthcoming. DOI: 10.1108/AAAJ-10-2020-4972
Number of pages: 47 Posted: 28 Mar 2022
Sanjaya Kuruppu, Dinithi Dissanayake and Charl de Villiers
University of South Australia, University of South Australia and University of Auckland Business School
Downloads 58 (538,647)

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Technology, NGO, accountability, blockchain, international aid, triple-entry accounting

26.

Challenges of, and Techniques for, Materiality Determination of Non-Financial Information used by Integrated Report Preparers

MEDITARI Accountancy Research, forthcoming. DOI: 10.1108/MEDAR-11-2020-1107, The University of Auckland Business School Research Paper
Number of pages: 37 Posted: 17 Aug 2021
A. M. I. Lakshan, Mary Low and Charl de Villiers
University of Kelaniya, University of Waikato and University of Auckland Business School
Downloads 58 (538,647)

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Integrated Reporting, materiality determination, non-financial information disclosures, institutional isomorphism

27.

How to Communicate and Use Accounting To Ensure Buy-In from Stakeholders - Lessons for Organizations from Governments’ Covid-19 Strategies

Accounting, Auditing & Accountability Journal, forthcoming , The University of Auckland Business School Research Paper
Number of pages: 15 Posted: 25 Mar 2021
Charl de Villiers and Matteo Molinari
University of Auckland Business School and University of Kent
Downloads 58 (538,647)

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Covid-19, Communication strategies, Crisis accounting, Legitimacy theory

28.

Determinants, Mechanisms and Consequences of Corporate Governance Reporting: A Research Framework

Journal of Management and Governance, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 32 Posted: 17 Dec 2020
Charl de Villiers and Ruth Dimes
University of Auckland Business School and University of Auckland Business School
Downloads 53 (561,485)

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29.

The Decision by Management to Disclose Environmental Information: A Research Note Based on Interviews

Meditari Accountancy Research, Vol. 7, pp. 33-48
Number of pages: 16 Posted: 16 Mar 2015
Charl de Villiers
University of Auckland Business School
Downloads 53 (561,485)
Citation 8

Abstract:

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Environmental reporting; Environmental accounting

30.

The Influence of Integrated Reporting and Stakeholder Information Needs on the Disclosure of Social Information in a State-Owned Enterprise

Meditari Accountancy Research, 27(4), 556-579, The University of Auckland Business School Research Paper
Number of pages: 28 Posted: 17 Dec 2020
The University of Sydney - Discipline of Accounting, University of Bologna, University of Bologna and University of Auckland Business School
Downloads 48 (585,911)

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Integrated reporting; social disclosures; public sector; state-owned enterprise; case study

31.

Recovery From COVID-19 Towards a Low-Carbon Economy – A Role for Accounting Technologies in Designing, Implementing, and Assessing Stimulus Packages

Accounting & Finance, forthcoming, The University of Auckland Business School Research Paper
Number of pages: 36 Posted: 17 Dec 2020
Binh Bui and Charl de Villiers
Macquarie University and University of Auckland Business School
Downloads 44 (606,768)

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green recovery, accounting technologies, institutional logics, Covid-19, stimulus package

32.

Is a Client’s Corporate Social Responsibility Performance a Source of Audit Complexity?

International Journal of Auditing, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 63 Posted: 17 Dec 2020
Joy Garcia, Charl de Villiers and Lina Li
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School
Downloads 43 (612,286)

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33.

The Shaping of Sustainability Assurance through the Competition between Accounting and Non-Accounting Providers

Accounting, Auditing & Accountability Journal, 32(1), 307-336, The University of Auckland Business School Research Paper
Number of pages: 37 Posted: 17 Dec 2020
Muhammad Bilal Farooq and Charl de Villiers
Auckland University of Technology and University of Auckland Business School
Downloads 34 (665,495)
Citation 2

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34.

Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation

Business & Society, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 45 Posted: 17 Dec 2020
Dresden University of Technology, University of Auckland Business School, Dresden University of Technology and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 32 (678,635)
Citation 1

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Corporate social responsibility, board of directors, corporate governance, meta-analysis, meta-analytic path modeling, meta-regression

35.

Insights From Narrative Disclosures Regarding Integrated Thinking in Integrated Reports in South Africa and Japan

Meditari Accountancy Research, Forthcoming, The University of Auckland Business School Research Paper
Number of pages: 32 Posted: 17 Dec 2020
Rayhan Arul, Charl de Villiers and Ruth Dimes
University of Auckland Business School, University of Auckland Business School and University of Auckland Business School
Downloads 31 (685,528)

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Integrated Thinking, Integrated Reporting, narrative disclosures, corporate governance

36.

Will the formation of the International Sustainability Standards Board result in the death of Integrated Reporting?

Journal of Accounting & Organizational Change, forthcoming. DOI: 10.1108/JAOC-05-2022-0084, The University of Auckland Business School Research Paper Forthcoming
Number of pages: 29 Posted: 30 Nov 2022
Charl de Villiers and Ruth Dimes
University of Auckland Business School and University of Auckland Business School
Downloads 23 (746,041)

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Integrated Reporting, Sustainability Reporting Integrated Thinking, Organisational Change, Balanced Scorecard, Stakeholder Capitalism, ISSB

37.

Determinants of Environmental Investment: Evidence from Europe

Journal of Cleaner Production, forthcoming, The University of Auckland Business School Research Paper
Number of pages: 27 Posted: 27 Jan 2021
Massey Universityaffiliation not provided to SSRN, School of Accountancy, Albany Campus and University of Auckland Business School
Downloads 23 (746,041)

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Environmental investment, board independence, female directors, environmental sub-committee

38.

The Association Between Dividends and Accruals Quality

Australian Accounting Review, 29(1), 20-35, The University of Auckland Business School Research Paper
Number of pages: 38 Posted: 17 Dec 2020
Aveen Rampershad and Charl de Villiers
University of South Africa (UNISA) and University of Auckland Business School
Downloads 23 (746,041)

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Dividend, dividend size, accruals quality, earnings management, earnings quality

39.

Accounting and social capital - A review and reflections on future research opportunities

Accounting & Finance, forthcoming. DOI: 10.1111/acfi.12948, The University of Auckland Business School Research Paper
Number of pages: 42 Posted: 04 Apr 2022
Charl de Villiers, Matteo La Torre and Vida Botes
University of Auckland Business School, Università "G. d'Annunzio" di Chieti-Pescara and University of Waikato
Downloads 20 (770,927)

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Social capital, Human networks, Social relationships

40.

Qualitative Accounting Research: Dispelling Myths and Developing a New Research Agenda

Accounting & Finance, 59(3), 1459-1487, The University of Auckland Business School Research Paper
Number of pages: 26 Posted: 17 Dec 2020
Charl de Villiers, John Dumay and Warren Maroun
University of Auckland Business School, Macquarie University and University of the Witwatersrand
Downloads 20 (770,927)

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Methods, qualitative, research paradigm

41.

The Influence of Integrated Reporting and Internationalisation on Intellectual Capital Disclosures

Journal of Intellectual Capital, 20(1), 40-59, The University of Auckland Business School Research Paper
Number of pages: 24 Posted: 17 Dec 2020
Wendy Terblanche and Charl de Villiers
University of Fort Hare and University of Auckland Business School
Downloads 17 (796,804)
Citation 1

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Intellectual capital disclosure, Integrated reporting, Internationalisation, Intellectual capital, Voluntary disclosure

42.

Disputed Interpretations and Active Strategies of Resistance during An Audit Regulatory Debate

The University of Auckland Business School Research Paper, Forthcoming, Accounting, Auditing & Accountability Journal, forthcoming. DOI: 10.1108/AAAJ-12-2020-5049, Forthcoming
Number of pages: 33 Posted: 01 Jul 2022
Michael Harber, Grietjie Verhoef and Charl de Villiers
The University of Notre Dame Australia, University of Johannesburg and University of Auckland Business School
Downloads 15 (814,985)

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Public interest, Audit regulation, Audit quality, Auditor rotation

43.

The Moderating Effect of Board Gender Diversity on the Relation between Corporate Social Responsibility and Firm Value

Journal of Management Control, 33(1), 109-143. https://doi.org/10.1007/s00187-022-00334-x. , The University of Auckland Business School Research Paper Series, UNSW Business School Research Paper Forthcoming
Posted: 29 Sep 2022
Yunyi Li, Charl de Villiers, Lina Zixuan Li and Leye Li
University of Auckland Business School, University of Auckland Business School, University of Auckland Business School and UNSW Australia Business School, School of Accounting

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CSR, CSR concerns, CSR strengths, Board gender diversity, Firm value

44.

Corporate Social Responsibility and Earnings Management of South African Companies

South African Journal of Economic and Management Sciences, 21(1). doi:10.4102/sajems.v21i1.1849, The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
Lauren A. Jordaan, Marna De Klerk and Charl de Villiers
University of South Africa, affiliation not provided to SSRN and University of Auckland Business School

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corporate social responsibility; earnings management; socially responsible investment; Johannesburg Stock Exchange

45.

The Potential of Integrated Reporting to Enhance Sustainability Reporting in the Public Sector

Public Money & Management, 38(5), 365-374. doi:10.1080/09540962.2018.1477675, The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
Monica Montecalvo, Federica Farneti and Charl de Villiers
University of Bologna, The University of Sydney - Discipline of Accounting and University of Auckland Business School

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Integrated reporting (IR), public sector sustainability reporting, social and environmental reporting, state-owned enterprises

46.

Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment

European Accounting Review, 1-28. doi:10.1080/09638180.2021.1944890, The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
University of Auckland Business School, ESSEC Business School, University of Queensland - Business School and University of Waikato - Management School

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Choice-based conjoint experiment, Willingness to pay, Financial, environmental and social disclosure, non-financial disclosure

47.

Thirty Years of Accounting, Auditing and Accountability Journal: A Critical Study of the Journal's Most Cited Articles

Accounting Auditing & Accountability Journal, 31(5), 1510-1541. doi:10.1108/aaaj-04-2017-2915, The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
Macquarie University, University of Auckland Business School, Macquarie University - Department of Accounting and Finance and University of Auckland

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Citations, Structured literature review, AAAJ, Classic AAAJ papers

48.

The Association between Corporate Social Responsibility Reporting and Firm Value for South African Firms

South African Journal of Economic and Management Sciences, 21(1). doi:10.4102/sajems.v21i1.2236, The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
Riana Horn, Marna De Klerk and Charl de Villiers
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Auckland Business School

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corporate social responsibility; Tobin’s Q; firm value

49.

Evaluating the Integrated Reporting Journey: Insights, Gaps and Agendas for Future Research

Accounting, Auditing & Accountability Journal, Vol. 31 No. 5, pp. 1294-1318. https://doi.org/10.1108/AAAJ-04-2018-3446, The University of Auckland Business School Research Paper Series
Posted: 26 Jan 2022
Leonardo Rinaldi, Jeffrey Unerman and Charl de Villiers
University of London - Royal Holloway College, Lancaster University Management School, Dept of Accounting & Finance and University of Auckland Business School

Abstract:

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IIRC, Case studies, Integrated reporting, Development of integrated reporting, Idea journey

50.

CSR Disclosures: Predispositions and Consequences

Posted: 04 Jan 2013
Charl de Villiers and Ana Cristina Marques
University of Auckland Business School and Norwich Business School - University of East Anglia

Abstract:

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corporate social responsibility, global reporting initiative, voluntary disclosure