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Charl de Villiers · Study
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Author
Charl de Villiers
73 works
· latest 2024
· 5 institutions
cluster: provisional
ORCID 0000-0002-0715-8957
Works
60 shown
The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda
Pacific Accounting Review
·
2024
·
4 authors
·
Open access
64
citations
Hallmarks of Integrated Thinking
The British Accounting Review
·
2023
·
2 authors
·
Open access
51
citations
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
Sustainability Accounting Management and Policy Journal
·
2023
·
3 authors
·
Open access
155
citations
Will the formation of the International Sustainability Standards Board result in the death of integrated reporting?
Journal of Accounting & Organizational Change
·
2022
·
2 authors
·
Open access
74
citations
Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data
Accounting and Finance
·
2022
·
3 authors
·
Open access
89
citations
The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)
Pacific Accounting Review
·
2022
·
3 authors
·
Open access
163
citations
Sustainability, non-financial, integrated, and value reporting (extended external reporting): a conceptual framework and an agenda for future research
Meditari Accountancy Research
·
2022
·
4 authors
·
Open access
44
citations
Accounting and social capital: A review and reflections on future research opportunities
Accounting and Finance
·
2022
·
3 authors
·
Open access
27
citations
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda
Accounting and Finance
·
2022
·
4 authors
103
citations
The moderating effect of board gender diversity on the relation between corporate social responsibility and firm value
Journal of Management Control
·
2022
·
4 authors
·
Open access
41
citations
Are boards' risk management committees associated with firms’ environmental performance?
The British Accounting Review
·
2021
·
3 authors
·
Open access
60
citations
Qualitative research interviews using online video technology – challenges and opportunities
Meditari Accountancy Research
·
2021
·
3 authors
·
Open access
148
citations
Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers
Meditari Accountancy Research
·
2021
·
3 authors
·
Open access
41
citations
Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?
Meditari Accountancy Research
·
2021
·
2 authors
·
Open access
65
citations
How to communicate and use accounting to ensure buy-in from stakeholders: lessons for organizations from governments' COVID-19 strategies
Accounting Auditing & Accountability Journal
·
2021
·
2 authors
·
Open access
32
citations
Determinants of environmental investment: Evidence from Europe
Journal of Cleaner Production
·
2021
·
3 authors
·
Open access
80
citations
Management of risks associated with the disclosure of future-oriented information in integrated reports
Sustainability Accounting Management and Policy Journal
·
2021
·
3 authors
·
Open access
27
citations
A (new) role for business – Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology
Journal of Business Research
·
2020
·
3 authors
·
Open access
255
citations
Is a client's corporate social responsibility performance a source of audit complexity?
International Journal of Auditing
·
2020
·
3 authors
·
Open access
60
citations
How management control systems enable and constrain integrated thinking
Meditari Accountancy Research
·
2020
·
2 authors
·
Open access
52
citations
Determinants, mechanisms and consequences of corporate governance reporting: a research framework
Journal of Management & Governance
·
2020
·
2 authors
·
Open access
98
citations
The South African government's response to COVID-19
Journal of Public Budgeting Accounting & Financial Management
·
2020
·
3 authors
·
Open access
136
citations
Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation
Business & Society
·
2020
·
4 authors
·
Open access
328
citations
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement
Accounting Auditing & Accountability Journal
·
2019
·
2 authors
·
Open access
100
citations
The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise
Meditari Accountancy Research
·
2019
·
4 authors
126
citations
Understanding how managers institutionalise sustainability reporting
Accounting Auditing & Accountability Journal
·
2019
·
2 authors
·
Open access
128
citations
Qualitative accounting research: dispelling myths and developing a new research agenda
Accounting and Finance
·
2019
·
3 authors
·
Open access
111
citations
The influence of integrated reporting and internationalisation on intellectual capital disclosures
Journal of Intellectual Capital
·
2018
·
2 authors
·
Open access
51
citations
A review of accounting research in Australasia
Accounting and Finance
·
2018
·
2 authors
·
Open access
63
citations
The shaping of sustainability assurance through the competition between accounting and non-accounting providers
Accounting Auditing & Accountability Journal
·
2018
·
2 authors
·
Open access
123
citations
Integrated reporting: perspectives of corporate report preparers and other stakeholders
Sustainability Accounting Management and Policy Journal
·
2018
·
2 authors
·
Open access
125
citations
The Influence of Integrated Reporting on Business Model and Strategy Disclosures
Australian Accounting Review
·
2018
·
2 authors
·
Open access
78
citations
Thirty years of Accounting, Auditing and Accountability Journal
Accounting Auditing & Accountability Journal
·
2018
·
4 authors
61
citations
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Accounting Auditing & Accountability Journal
·
2018
·
3 authors
·
Open access
282
citations
The potential of integrated reporting to enhance sustainability reporting in the public sector
Public Money & Management
·
2018
·
3 authors
145
citations
Corporate social responsibility and earnings management of South African companies
South African Journal of Economic and Management Sciences
·
2018
·
3 authors
·
Open access
94
citations
Management control systems to support sustainability and integrated reporting
Routledge eBooks
·
2017
·
2 authors
·
chapter
19
citations
Carbon emissions management control systems: Field study evidence
Journal of Cleaner Production
·
2017
·
2 authors
·
Open access
63
citations
Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
Meditari Accountancy Research
·
2017
·
3 authors
·
Open access
245
citations
A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
Critical Perspectives on Accounting
·
2017
·
2 authors
·
Open access
307
citations
Telephonic qualitative research interviews: when to consider them and how to do them
Meditari Accountancy Research
·
2017
·
2 authors
151
citations
The market for sustainability assurance services
Pacific Accounting Review
·
2017
·
2 authors
·
Open access
121
citations
Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty
The British Accounting Review
·
2016
·
2 authors
·
Open access
218
citations
Integrated reporting: background, measurement issues, approaches and an agenda for future research
Accounting and Finance
·
2016
·
3 authors
·
Open access
402
citations
Gender (in) accounting: insights, gaps and an agenda for future research
Meditari Accountancy Research
·
2016
·
3 authors
·
Open access
78
citations
A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting
Journal of Cleaner Production
·
2016
·
3 authors
·
Open access
109
citations
The environmental disclosures of the electricity generation industry: a global perspective
Accounting and Business Research
·
2016
·
3 authors
·
Open access
110
citations
Earnings management through loss Avoidance: Does South Africa have a good story to tell?
South African Journal of Economic and Management Sciences
·
2016
·
2 authors
·
Open access
28
citations
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure
Accounting and Business Research
·
2015
·
2 authors
·
Open access
354
citations
Are CSR Disclosures Value Relevant? Cross-Country Evidence
European Accounting Review
·
2015
·
5 authors
·
Open access
490
citations
A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity
Journal of Cleaner Production
·
2015
·
3 authors
176
citations
Determinants of student performance in an accounting degree programme
South African Journal of Accounting Research
·
2015
·
2 authors
38
citations
The influence of corporate social responsibility disclosure on share prices
Pacific Accounting Review
·
2015
·
3 authors
179
citations
Sustainability reporting integrated into management control systems
Pacific Accounting Review
·
2015
·
3 authors
68
citations
Writing an article for a refereed accounting journal
Pacific Accounting Review
·
2014
·
2 authors
32
citations
Integrated Reporting: Insights, gaps and an agenda for future research
Accounting Auditing & Accountability Journal
·
2014
·
3 authors
·
Open access
863
citations
The institutionalisation of corporate social responsibility reporting
The British Accounting Review
·
2014
·
2 authors
290
citations
The institutionalisation of mining company sustainability disclosures
Journal of Cleaner Production
·
2014
·
3 authors
159
citations
Audit fee stickiness
Managerial Auditing Journal
·
2013
·
3 authors
·
Open access
59
citations
The accounting profession's influence on academe: South African evidence
Accounting Auditing & Accountability Journal
·
2013
·
2 authors
99
citations