Charl de Villiers

University of Auckland Business School

Professor of Accounting

12 Grafton Rd

Private Bag 92019

Auckland, 1010

New Zealand

  • University of Auckland Business School

SCHOLARLY PAPERS

45

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59

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13

Scholarly Papers (45)

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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 606 (58,316)
Citation 1

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Audit market, Audit fees, Cost behavior, Stickiness

2.

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 437 (87,136)

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Environmental accounting, environmental reporting, legitimacy theory, legitimisation strategies

3.

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 429 (89,040)
Citation 4

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Performance frameworks, accountability, stakeholder theory, school performance

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 293 (136,041)
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 179 (217,876)

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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
Rosa Lombardi, Charl de Villiers, Nicola Moscariello and Michele Pizzo
Sapienza University of Rome, University of Auckland Business School, University of Naples II - Dept. of Economics and University of Campania Luigi Vanvitelli
Downloads 137 (271,738)

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

7.

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 107 (324,958)
Citation 2

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integrated reporting, report preparers, stakeholders

8.

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 103 (333,247)
Citation 1

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9.

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 98 (344,395)

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COVID-19, Qualitative accounting research, Research opportunities

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 76 (401,749)

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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.

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 69 (423,583)

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

12.

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 69 (423,583)

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future-oriented disclosure; integrated reports; risk and uncertainty

13.

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 52 (485,458)

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

14.

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 47 (506,795)
Citation 8

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Environmental reporting; Environmental accounting

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
Charl de Villiers, Charles H. Cho, Michael J. Turner and Riccardo Scarpa
University of Auckland Business School, York University - Schulich School of Business, University of Queensland - Business School and University of Waikato - Management School
Downloads 43 (524,998)

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

16.

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 40 (539,468)
Citation 4

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Intellectual capital; integrated reporting; critical perspective

17.

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 40 (539,468)

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Integrated Thinking; Integrated Reporting; Management control systems

18.

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 36 (559,877)

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

19.

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 35 (565,208)

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

20.

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: 05 Jan 2022
Charl de Villiers, Sanjaya Kuruppu and Dinithi Dissanayake
University of Auckland Business School, University of South Australia and University of South Australia
Downloads 35 (565,208)

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21.

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 33 (575,958)

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22.

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 30 (593,131)

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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 29 (599,151)

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Business model disclosure; Strategy disclosure; Integrated reporting

24.

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 24 (631,856)

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Sustainability assurance; Sustainability assurance provider; Institutional work

25.

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 22 (645,841)

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Integrated Thinking, Integrated Reporting, narrative disclosures, corporate governance

26.

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 and University of Auckland Business School
Downloads 18 (674,508)

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

27.

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 17 (681,879)

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Environmental Performance; Risk Management Committee

28.

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
Jan Endrikat, Charl de Villiers, Thomas W. Guenther and Edeltraud Guenther
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 16 (689,393)
Citation 1

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

29.

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
Md. Borhan Uddin Bhuiyan, Md. Borhan Uddin Bhuiyan, Hedy Jiaying Huang and Charl de Villiers
Massey Universityaffiliation not provided to SSRN, School of Accountancy, Albany Campus and University of Auckland Business School
Downloads 15 (696,892)

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

30.

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 14 (704,744)

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

31.

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 13 (712,692)
Citation 1

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

32.

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
Federica Farneti, Federica Casonato, Monica Montecalvo and Charl de Villiers
The University of Sydney - Discipline of Accounting, University of Bologna, University of Bologna and University of Auckland Business School
Downloads 12 (720,670)

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

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 9 (744,623)
Citation 2

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34.

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

Downloads 6 (768,883)
Citation 2

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 6 (800,457)

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Methods, qualitative, research paradigm

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

Accounting & Finance, Vol. 59, Issue 3, pp. 1459-1487, 2019
Number of pages: 29 Posted: 19 Mar 2020
Charl de Villiers, John Dumay and Warren Maroun
University of Auckland Business School, Macquarie University and University of the Witwatersrand
Downloads 0
Citation 2
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Methods, Qualitative, Research paradigm

35.

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 4 (784,550)
Citation 1

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

36.

Qualitative Accounting Research: Special Issue Introduction

Accounting & Finance, Vol. 59, Issue 3, pp. 1449-1458, 2019
Number of pages: 10 Posted: 19 Mar 2020
John Dumay and Charl de Villiers
Macquarie University and University of Auckland Business School
Downloads 2 (802,366)
Citation 1
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Qualitative accounting research, Strategy, Management control, Accountability, Reporting

37.

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

38.

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

39.

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
Charl de Villiers, Charles H. Cho, Michael J. Turner and Riccardo Scarpa
University of Auckland Business School, York University - Schulich School of Business, 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

40.

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
John Dumay, Charl de Villiers, James Guthrie and Pei‐Chi Kelly Hsiao
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

41.

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

42.

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

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

43.

A Review of Accounting Research in Australasia

Accounting & Finance, Vol. 58, Issue 4, pp. 993-1026, 2018
Number of pages: 34 Posted: 14 Dec 2018
Charl de Villiers and Pei‐Chi Kelly Hsiao
University of Auckland Business School and University of Auckland
Downloads 0 (831,860)
Citation 1
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Accounting, Australia, Journal rankings, New Zealand, Research

44.

Integrated Reporting: Background, Measurement Issues, Approaches and an Agenda for Future Research

Accounting & Finance, Vol. 57, Issue 4, pp. 937-959, 2017
Number of pages: 23 Posted: 17 Dec 2017
Charl de Villiers, Elmar R. Venter and Pei‐Chi Kelly Hsiao
University of Auckland Business School, University of Pretoria and University of Auckland
Downloads 0 (831,860)
Citation 16
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Integrated reporting, IIRC, Research agenda

45.

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

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corporate social responsibility, global reporting initiative, voluntary disclosure