Author Page for Charl de Villiers

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 238 (194,963)

Abstract:

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)

Abstract:

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

Abstract:

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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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)

Abstract:

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)

Abstract:

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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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)

Abstract:

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, ESSEC Business School, University of Queensland - Business School and University of Waikato - Management School

Downloads 87 (432,746)

Abstract:

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)

Abstract:

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)

Abstract:

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

Charl de Villiers, Pei-Chi Kelly Hsiao, Stefano Zambon and Magnaghi Elisabetta

University of Auckland Business School, affiliation not provided to SSRN, University of Ferrara and affiliation not provided to SSRN

Downloads 73 (479,109)

Abstract:

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)

Abstract:

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

Abstract:

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)

Abstract:

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)

Abstract:

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)

Abstract:

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

Abstract:

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)

Abstract:

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)

Abstract:

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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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:

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

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 48 (585,911)

Abstract:

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)

Abstract:

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)

Abstract:

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

Abstract:

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

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 32 (678,635)

Citation 1

Abstract:

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)

Abstract:

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)

Abstract:

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

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 23 (746,041)

Abstract:

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)

Abstract:

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)

Abstract:

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)

Abstract:

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

Abstract:

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)

Abstract:

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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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

Abstract:

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

Abstract:

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

Charl de Villiers, Charles H. Cho, Michael J. Turner and Riccardo Scarpa

University of Auckland Business School, ESSEC Business School, University of Queensland - Business School and University of Waikato - Management School

Abstract:

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

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

Abstract:

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

Abstract:

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

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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

Charl de Villiers

University of Auckland Business School

Professor of Accounting

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Scholarly Papers (50)

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