CHARL DE VILLIERS
I am a Professor of Accounting at The University of Auckland, New Zealand. My research and teaching interests include Sustainability Accounting, Integrated Reporting, and Management Accounting. I am also a professor at the University of Pretoria, South Africa; an honorary professor at the University of Cape Town; and an extraordinary professor at the University of the Western Cape.
ACADEMIC QUALIFICATIONS
1996 Doctor of Commerce (Ph.D. equivalent), University of Pretoria
1992 MBA, University of Stellenbosch
1990 Honours Bachelor of Business and Administration, University of Stellenbosch
1983 Honours Bachelor of Accountancy, University of Stellenbosch
1982 Bachelor of Accountancy, University of Stellenbosch
PROFESSIONAL QUALIFICATIONS
2023 - FCA, Fellow Chartered Accountant (FCA-ANZ member)
2022 - FCMA, Fellow Certified Management Accountant (CMA-ANZ)
2010 - CA, Chartered Accountant (CA-ANZ member)
2009 - 2011 CPA Australia member
1988 - 2004 Chartered Accountant (SA) (registration allowed to lapse in 2004)
1987 Passed all CIMA examinations, but never registered as a member
EXPERIENCE
2016 - Professor of Accounting, The University of Auckland, New Zealand (Graduate School of Management, 2016-2019; Department of Accounting and Finance, 2020-)
2015 Professor of Accounting, Department of Accounting, Auckland University of Technology, New Zealand
2012 - 2014 Professor of Accounting, Department of Accounting, The University of Waikato, New Zealand (Resigned to return to Auckland)
2008 - 2011 Senior Lecturer, Department of Accounting and Finance, The University of Auckland, New Zealand
2007 Owner/operator of a business (Sold to return to an academic career)
2005 - 2006 Senior Lecturer, School of Accountancy, Massey University at Auckland, New Zealand (Resigned to run my own business)
1997 - 2004 Professor, Department of Accounting & Finance, University of Pretoria (Resigned to move to New Zealand)
2000 - 2001 Visiting Professor, Department of Accounting, University of Texas at Austin (one academic year while on sabbatical), where I taught an executive MBA management accounting paper and an MPA management accounting paper
1993 - 1996 Senior lecturer, Department of Accounting, University of Stellenbosch
1989 - 1992 Chief Financial Officer (CFO) of Control Instruments, a manufacturer and distributor of industrial instruments and related products. My tasks included managing foreign currency hedges. Initially, only responsible for the finance function (staff of 5), but through various promotions these responsibilities were expanded to eventually include 95 staff responsible for accounting, inventory management, purchases, receiving, dispatch, production control, production scheduling, central repairs and IT.
1987 - 1988 Auditor, Theron du Toit (now part of PwC)
1985 - 1986 Compulsory community service – lecture at the Military Academy
1984 Auditor, Theron du Toit (now part of PwC)
RESEARCH
Background
I am internationally known for my sustainability accounting and integrated reporting research expertise, resulting in invited articles and plenary addresses at international conferences. Apart from my sustainability accounting and integrated reporting research (non-financial accounting), my second stream of research explores the research environment of accounting academics. My more than 400 research-based publications and presentations include over 100 refereed journal articles, and two Routledge-published edited books, Sustainability Accounting and Integrated Reporting (2018), and The Routledge Handbook of Integrated Reporting (2020). As an indication of impact, according to Google Scholar (Scopus), my research has been cited more than 13,000 (5,000) times, currently increasing by more than 2,500 (1,000) annually, for an overall h-index of 57 (38). A Stanford University study ranks me 52nd among all 5,919 accounting academics globally based on 2022 citations, and 125th based on lifetime citations, also placing me in the top 2% of scientists worldwide. In 2023, Research.com, a leading academic platform, ranks me 7th among all New Zealand Scientists in the field of Business and Management, based on overall discipline-based h-index. In 2022, I was inducted into the AAAJ/APIRA Hall of Fame (adjudicated by an A* accounting journal, it has a small and exclusive membership, i.e. to date, only 26 individuals have been inducted) for my outstanding contributions to the interdisciplinary accounting research community.
I received The University of Auckland Business School Research Excellence Award 2019 and have received several best paper awards, including the 2011 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference best corporate social responsibility paper award; the best financial accounting paper award, and the best overall paper award, at the 2011 South African Accounting Association Conference; and Highly Commended Paper awards for an article published in Sustainability Accounting, Management and Policy Journal in 2014 and two published in Pacific Accounting Review in 2015 and 2017. Two of my papers in Accounting & Finance are among, respectively, the most downloaded and the most cited papers published in the journal. I am editor-in-chief of Meditari Accountancy Research (A rated – ABDC; ranked 26/207 among “Economics, Econometrics and Finance (miscellaneous)” journals according to Scopus’ CiteScore; ranked 10th in Accounting & Taxation according to Google Scholar metrics), deputy editor of Accounting & Finance (A rated – ABDC), guest associate editor of The British Accounting Review, and I serve on several editorial boards, including Accounting, Auditing & Accountability Journal (A* rated – ABDC); as well as Journal of Accounting and Public Policy (A rated - ABDC). I received a Publons award for being in the top 1% of reviewers in the Economics and Business category in both 2018 and 2019. In the most recent New Zealand government research assessment (PBRF), I was one of only 14 Accounting and Finance academics to receive an A ranking, the highest category. I was an AFAANZ board member (2015-2020), co-chairing the conference technical committee (2016, 2017, 2018), served as New Zealand President of AFAANZ (2018–2020), and was awarded fellow membership status in 2022.
I have been able to attract outside research grants, both individually and as a member of teams, e.g., a 2015 grant from the EU. I foster research in various ways, including co-authoring with early-career colleagues and with Ph.D. students. I also create opportunities for early-career colleagues to referee, publish, and present through my roles as an editor and conference organiser. I initiated the Sustainability Accounting Research Network (SARN) Conference in 2011, aiming to draw the sustainability research community closer together across methodological divides, and organised the Network’s first two conferences. I continue to serve as chair of the SARN steering committee, providing guidance and ensuring the continuation of this annual event, which had by 2018 been hosted by each of the eight New Zealand universities (2011-Auckland; 2012-Waikato; 2013-Canterbury; 2014-AUT; 2015-Massey; 2016-Lincoln; 2017-VUW; 2018-Otago; 2019-Waikato; 2020-AUT; 2021-Auckland; 2022-Otago; 2023-Canterbury). I also initiated the Meditari Accountancy Research Conference, an annual event, hosted biennially in Southern Africa since 2014, to build accounting research knowledge and capacity among African academics; and hosted elsewhere in the world every other year to assist in expanding African academics’ horizons and research networks.
The conferences I organised have been supported by sponsors such as CA-ANZ, CPA Australia, CIMA, Emerald Publishing, AFAANZ, and several universities.
I have several papers at various stages of development, including papers with revise and resubmit decisions, papers under review, conference ready papers, and several further research projects that have not reached the conference paper stage.
Refereed journal articles
Summary of last five years’ refereed publications
2020
2021
2022
2023 Total 2020-2023 Avg. 2020-2023
2024
Accepted
Forthcoming
A* rated journal articles 1 0 4 3 8 2.0 1 0
A rated journal articles 1 7 8 1 17 4.3 0 1
B & C rated journal articles 1 3 1 1 6 1.5 1 0
Total 3 10 13 5 31 7.8 2 1
Refereed journal articles in chronological order
116. De Villiers, C., Ma, D. & Marques, A. 2024. Corporate Social Responsibility Disclosure, dividend payments, and firm value - Relations and mediating effects, Accounting & Finance, forthcoming. http://doi.org/10.1111/acfi.13140 [A-ABDC]
115. Dimes, R. & De Villiers, C. 2024. Hallmarks of Integrated Thinking, The British Accounting Review, 56(1), 101281. https://doi.org/10.1016/j.bar.2023.101281 [A*-ABDC]
114. De Villiers, C., Dimes, R. & Molinari, M. 2024. 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, 15(1), 96-118. http://doi.org/10.1108/SAMPJ-02-2023-0097 [B-ABDC]
IMPACT: A popularisation article based on this paper was released online on 21 February 2024 at: https://www.auckland.ac.nz/en/news/2024/02/21/ai-s-impact-on-environmental-reporting.html
113. Bezuidenhout, S., De Villiers, C. & Dimes, R. 2023. How Management Control Systems can enable, constrain, and embed Integrated Reporting, Accounting & Finance, 63(4), 4251-4273. https://doi.org/10.1111/acfi.13092 [A-ABDC]
112. Dimes, R., De Villiers, C. & Chen, L. 2023. How Integrated Thinking can be detected in management disclosures in Annual Reports: Insights from a large-scale text-analysis approach, Journal of Management Accounting Research, 35(3), 75–99. https://doi.org/10.2308/JMAR-2022-082 [A*-ABDC]
111. De Villiers, C. & Dimes, R. 2023. Will the formation of the International Sustainability Standards Board result in the death of Integrated Reporting?, Journal of Accounting & Organizational Change, 19(2), 279-295. DOI: 10.1108/JAOC-05-2022-0084 [B-ABDC]
110. Harber, M., Verhoef, G. & De Villiers, C. 2023. Disputed interpretations and active strategies of resistance during an audit regulatory debate, Accounting, Auditing & Accountability Journal, 36(2), 620-648. DOI: 10.1108/AAAJ-12-2020-5049 [A*-ABDC]
109. De Villiers, C., Cho, C., Turner, M. & Scarpa, R. 2023. Are Shareholders Willing to Pay for Additional Financial, Social and Environmental Disclosure? A Choice-Based Experiment, European Accounting Review, 32(1), 1-28. https://doi.org/10.1080/09638180.2021.1944890 [A*-ABDC]
108. De Villiers, C., Jia, J. & Li, Z. 2022. Corporate Social Responsibility: A Review of Empirical Research Using Thomson Reuters Asset4 Data, Accounting & Finance, 62(4), 4523-4568. DOI: 10.1111/acfi.13004 [A-ABDC]
107. De Villiers, C., La Torre, M. & Botes, V. 2022. Accounting and social capital - A review and reflections on future research opportunities, Accounting & Finance, 62(4), 4485-4521. DOI: 10.1111/acfi.12948 [A-ABDC]
106. Hsiao, P.-C. K., De Villiers, C., Horner, C. & Oosthuizen, H. 2022. A review and synthesis of contemporary sustainability accounting research and the development of a research agenda, Accounting & Finance, 62(4), 4453-4483. DOI: 10.1111/acfi.12936 [A-ABDC]
105. De Villiers, C., Farooq, M.B. & Molinari, M. 2022. Qualitative Research Interviews Using Online Video Technology - Challenges and Opportunities, Meditari Accountancy Research, 30(6), 1764-1782. https://doi.org/10.1108/MEDAR-03-2021-1252 [A-ABDC]
104. De Villiers, C., La Torre, M. & Molinari, M. 2022. The Global Reporting Initiative’s (GRI) Past, Present and Future: Critical reflections and a research agenda on sustainability reporting (standard-setting), Pacific Accounting Review, 34(5), 728-747. DOI: 10.1108/PAR-02-2022-0034 [B-ABDC]
IMPACT: Carol Adams, Chair of the Global Sustainability Standards Board (GSSB), the independent body that sets the GRI Standards, asked permission to use this paper in GRI policy discussions [email – 6 April 2023].
103. 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, 35(7), 1714-1742. DOI: 10.1108/AAAJ-10-2020-4972 [A*-ABDC]
102. Lombardi, R., De Villiers, C. Moscariello, N. & Pizzo, M. 2022. The disruption of Blockchain in Auditing - A Systematic Literature Review and an Agenda for Future Research, Accounting, Auditing & Accountability Journal, 35(7), 1534-1565. DOI: 10.1108/AAAJ-10-2020-4992 [A*-ABDC]
101. De Villiers, C., Hsiao, P.-C. K., Zambon, S. & Magnaghi, E. 2022. Sustainability, Non-Financial, Integrated, and Value Reporting (Extended External Reporting): A conceptual framework and an agenda for future research, Meditari Accountancy Research, 30(3), 453-471. DOI: 10.1108/MEDAR-04-2022-1640 [A-ABDC]
100. Lakshan, A.M.I., Low, M. & De Villiers, C. 2022. Challenges of, and Techniques for, Materiality Determination of Non-Financial Information used by Integrated Report Preparers, Meditari Accountancy Research, 30(3), 626-660. https://doi.org/10.1108/MEDAR-11-2020-1107 [A-ABDC]
99. Hsiao, P.-C.K., De Villiers, C. & Scott, T. 2022. Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road, and does adoption matter to capital markets?, Meditari Accountancy Research, 30(3), 786-818. DOI: 10.1108/MEDAR-08-2020-0978 [A-ABDC]
98. Li, Y., De Villiers, C., Li, L. & Li, L. 2022. The Moderating Effect of Board Gender Diversity on the Relation Between Corporate Social Responsibility and Firm Value, Journal of Management Control, 33, 109-143. DOI 10.1007/s00187-022-00334-x [A-ABDC]
97. De Villiers, C., Jia, J. & Li, Z. 2022. Are Boards' Risk Management Committees associated with Firms' Environmental Performance?, The British Accounting Review, 54(1). https://doi.org/10.1016/j.bar.2021.101066 [A*-ABDC]
96. De Villiers, C. & Molinari, M. 2022. How to communicate and use accounting to ensure buy-in from stakeholders - Lessons for organizations from governments’ Covid-19 strategies, Accounting, Auditing & Accountability Journal, 35(1), 20-34. DOI: 10.1108/AAAJ-08-2020-4791 [A*-ABDC]
95. Endrikat, J., De Villiers, C., Guenther, T. & Guenther, E. 2021. Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation, Business & Society, 60(8), 2099–2135. https://doi.org/10.1177/0007650320930638 [A-ABDC]
94. Molinari, M. & De Villiers, C. 2021. Qualitative Accounting Research in the Time of Covid-19 - changes, challenges and opportunities, Pacific Accounting Review, 33(5), 568-577. DOI: 10.1108/PAR-09-2020-0176 [B-ABDC]
93. Bui, B. & De Villiers, C. 2021. Recovery from Covid-19 towards a low-carbon economy - a role for accounting technologies in designing, implementing, and assessing stimulus packages, Accounting & Finance, 61(3), 4789-4831. https://doi.org/10.1111/acfi.12746 [A-ABDC]
IMPACT: We have engaged with Government regarding our framework in this paper and have acknowledgement from The Honorable Eugenie Sage, the Chairperson of the Parliamentary Environmental Committee, that they are taking our recommendations in this paper into account in their deliberations regarding the Climate Change Response (Auction Price) Amendment Bill (email 28 February 2021 under ‘Research’).
92. Arul, R., De Villiers, C. & Dimes, R. 2021. Insights from narrative disclosures regarding Integrated Thinking in Integrated Reports in South Africa and Japan, Meditari Accountancy Research, 29(4), 720-739. https://doi.org/10.1108/MEDAR-06-2020-0934 [A-ABDC]
91. Dimes, R. & De Villiers, C. 2021. How Management Control Systems Enable and Constrain Integrated Thinking, Meditari Accountancy Research, 29(4), 851-872. https://www.emerald.com/insight/content/doi/10.1108/MEDAR-05-2020-0880/full/html [A-ABDC]
90. Bhuiyan, M.B.U., Huang, H.J. & De Villiers, C. 2021. Determinants of Environmental Investment: Evidence from Europe, Journal of Cleaner Production, Vol. 292. https://doi.org/10.1016/j.jclepro.2021.125990 [A-ABDC]
89. 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, 131, 598-609. https://doi.org/10.1016/j.jbusres.2020.11.066 [A-ABDC]
88. Lakshan, A.M.I., Low, M. & De Villiers, C. 2021. Management of risks associated with the disclosure of future-oriented information in integrated reports, Sustainability Accounting, Management and Policy Journal, 12(2), 241-266. https://doi.org/10.1108/SAMPJ-03-2019-0114 [B-ABDC]
87. Garcia, J., De Villiers, C. & Li, L. 2021. Is a client’s Corporate Social Responsibility Performance a source of Audit Complexity?, International Journal of Auditing, 25(1), 75-102. http://dx.doi.org/10.1111/ijau.12207 [A-ABDC]
86. De Villiers, C. & Dimes, R. 2021. Determinants, Mechanisms and Consequences of Corporate Governance Reporting: A Research Framework, Journal of Management and Governance, 25(1), 7–26. https://doi.org/10.1007/s10997-020-09530-0 (Springer sharing link: https://rdcu.be/b6Lje) [C-ABDC]
85. De Villiers, C., Cerbone, D. & Van Zijl, W. 2020. The South African Government’s response to COVID-19, Journal of Public Budgeting, Accounting & Financial Management, Vol. 32 No. 5, pp. 797-811. https://doi.org/10.1108/JPBAFM-07-2020-0120 [B-ABDC]
84. De Villiers, C. & Sharma, U. 2020. A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting, Critical Perspectives on Accounting, Vol.70. https://doi.org/10.1016/j.cpa.2017.05.003 [A rated - ABDC]
83. Farooq, M.B. & De Villiers, C. 2020. How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement, Accounting, Auditing & Accountability Journal, 33(2), 417-445. https://doi.org/10.1108/AAAJ-11-2018-3727 [A* rated – ABDC]
82. Sukhari, A. & De Villiers, C. 2019. The Influence of Integrated Reporting on Business Model and Strategy Disclosures, Australian Accounting Review, 29(4), 708-725. https://doi.org/10.1111/auar.12264 [B - ABDC]
81. Farooq, M.B. & De Villiers, C. 2019. Understanding how managers institutionalise sustainability reporting: Evidence from Australia and New Zealand, Accounting, Auditing & Accountability Journal, 32(5), 1240-1269. https://doi.org/10.1108/AAAJ-06-2017-2958 [A* rated – ABDC]
80. Farooq, M.B. & De Villiers, C. 2019. The Shaping of Sustainability Assurance through the Competition between Accounting and Non-Accounting Providers, Accounting, Auditing & Accountability Journal, 32(1), 307-336. https://doi.org/10.1108/AAAJ-10-2016-2756 [A* rated – ABDC]
79. De Villiers, C., Dumay, J. & Maroun, W. 2019. Qualitative accounting research: dispelling myths and developing a new research agenda, Accounting & Finance, 59(3), 1459-1487. https://doi.org/10.1111/acfi.12491 [A rated – ABDC]
78. Farneti, F., Casonato, F., Montecalvo, M. & De Villiers, C. 2019. 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. https://doi.org/10.1108/MEDAR-01-2019-0436 [A – ABDC]
77. Terblanche, W. & De Villiers, C. 2019. The Influence of Integrated Reporting and Internationalisation on Intellectual Capital Disclosures, Journal of Intellectual Capital, 20(1), 40-59. https://doi.org/10.1108/JIC-03-2018-0059 [B - ABDC; Clarivate Impact Factor = 3.634]
76. Adhariani, D. & De Villiers, C. 2019. Integrated Reporting: Perspectives of Corporate Report Preparers and Other Stakeholders, Sustainability Accounting, Management and Policy Journal, 10(1), 126-156. https://doi.org/10.1108/SAMPJ-02-2018-0043 [B – ABDC]
75. Rampershad, A. & De Villiers, C. 2019. The Association between Dividends and Accruals Quality, Australian Accounting Review, 29(1), 20-35. DOI: 10.1111/auar.12215 [B – ABDC]
74. Rinaldi, L., Unerman, J. & De Villiers, C. 2018. Evaluating the Integrated Reporting journey: insights, gaps and agendas for future research, Accounting, Auditing & Accountability Journal, 31(5), 1294-1318. [A* rated – ABDC]
73. Dumay, J., De Villiers, C., Guthrie, J. & Hsiao, P.-C.K. 2018. Thirty years of Accounting, Auditing & Accountability Journal: A critical study of the journal’s most cited articles, Accounting, Auditing & Accountability Journal, 31(5), 1510-1541. [A* rated – ABDC]
72. De Villiers, C. & Hsiao, P.-C.K. 2018. A review of accounting research in Australasia, Accounting & Finance, 58(4), 993-1026. https://doi.org/10.1111/acfi.12424 [A rated – ABDC]
71. Montecalvo, M., Farneti, F. & De Villiers, C. 2018. The potential of integrated reporting to enhance sustainability reporting in the public sector, Public Money & Management, 38(5), 365-374. https://doi.org/10.1080/09540962.2018.1477675 [B rated - ABDC]
70. Horn, R., De Klerk, M. & De Villiers, C. 2018. The association between Corporate Social Responsibility reporting and firm value for South African firms, South African Journal of Economic and Management Sciences, 21(1), a2236. https://doi.org/10.4102/sajems.v21i1.2236 [C – ABDC]
69. Jordaan, L.A., De Klerk, M. & De Villiers, C. 2018. Corporate social responsibility and earnings management of South African companies, South African Journal of Economic and Management Sciences, 21(1), a 1849. https://doi.org/10.4102/sajems.v21i1.1849 [C – ABDC]
68. Bui, B. & De Villiers, C. 2017. Business Strategies and Management Accounting in Response to Climate Change Risk Exposure and Regulatory Uncertainty, British Accounting Review, 49(1), 4-24. http://dx.doi.org/10.1016/j.bar.2016.10.006 [A* rated - ABDC]
67. De Villiers, C., Venter, E. & Hsiao, P.-C.K. 2017. Integrated reporting: Background, measurement issues, approaches and an agenda for future research, Accounting & Finance, 57(4), 937-959. DOI: 10.1111/acfi.12246 [A rated - ABDC]
66. Bui, B. & De Villiers, C. 2017. Carbon emissions management control systems: Field study evidence, Journal of Cleaner Production, 166, 1283-1294. DOI: 10.1016/j.jclepro.2017.08.150 [A rated – ABDC; The highest ranked Sustainable Development journal – Google Scholar metrics; SSCI journal impact factor of 5.715, which is higher than any accounting journal, Quartile 1 journal in each of its three Web of Science categories]
65. De Villiers, C., Hsiao, P.-C.K. & Maroun, W. 2017. Developing a Conceptual Model of influences around Integrated Reporting, New Insights, and Directions for Future Research, Meditari Accountancy Research, 25(4), 450-460. https://doi.org/10.1108/medar-07-2017-0183 [A – ABDC]
64. Farooq, M.B. & De Villiers, C. 2017. Telephonic Qualitative Research Interviews, when to consider them and how to do them, Meditari Accountancy Research, 25(2), 291-316. https://doi.org/10.1108/medar-10-2016-0083 [A – ABDC]
63. De Villiers, C. & Hsiao, P.-C.K. 2017. A review of accounting research in internationalising journals in the South African region, South African Journal of Economic and Management Sciences, 20(1), a 1729. https://doi.org//10.4102/sajems/v20.i1.1729 [C – ABDC]
62. Farooq, M.B. & De Villiers, C. 2017. The market for sustainability assurance services: A comprehensive literature review and future avenues for research, Pacific Accounting Review, 29(1), 79-106. https://doi.org/10.1108/par-10-2016-0093 [B – ABDC]
61. De Villiers, C. & Ma, D. 2017. The association between Corporate Social Responsibility and Dividend pay-outs, International Journal of Critical Accounting, 9(5/6), 460-480. https://doi.org/10.1504/ijca.2017.090584 [C – ABDC]
60. Cahan, S., De Villiers, C., Jeter, D., Naiker, V. & Van Staden, C. 2016. Are CSR Disclosures Value Relevant? Cross-Country Evidence. European Accounting Review, 25(3), 579-611. http://dx.doi.org/10.1080/09638180.2015.1064009 [A* rated – ABDC]
59. De Villiers, C., Rouse, P. & Kerr, J. 2016. 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, 136A, 78-85. doi:10.1016/j.jclepro.2016.01.107 [A rated – ABDC; The highest ranked Sustainable Development journal; SSCI journal impact factor of 5.715]
58. Alrazi, B., De Villiers, C. & Van Staden, C. 2016. The environmental disclosures of the electricity generation industry: a global perspective. Accounting and Business Research, 46(6), 665-701. http://dx.doi.org/10.1080/00014788.2015.1135781 [A rated - ABDC]
57. De Villiers, C. & Marques, A. 2016. Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. Accounting and Business Research, 46(2), 167-195. http://dx.doi.org/10.1080/00014788.2015.1039476 [A rated - ABDC]
56. Siboni, B., Sangiorgi, D., Farneti, F. & De Villiers, C. 2016. Gender (in) Accounting: Insights, Gaps and an Agenda for Future Research, Meditari Accountancy Research, 24(2), 158-168. [A – ABDC]
55. Pududu, M. & De Villiers, C. 2016. Earnings management through loss avoidance: Does South Africa have a good story to tell? South African Journal of Economic and Management Sciences, 19(1), 18-34. [C – ABDC]
54. Jansen, J. & De Villiers, C. 2016. Determinants of student performance in an accounting degree programme. South African Journal of Accounting Research, 30(1), 1-28. http://dx.doi.org/10.1080/10291954.2015.1019223 [C - ABDC]
53. Alrazi, B., De Villiers, C. & Van Staden, C. 2015. A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity. Journal of Cleaner Production, 102, 44-57. http://dx.doi.org/10.1016/j.jclepro.2015.05.022 [A rated – ABDC; The top Sustainable Development journal; SSCI journal impact factor of 5.715]
52. De Klerk, M., De Villiers, C. & Van Staden, C. 2015. The influence of corporate social responsibility disclosure on share prices: Evidence from the United Kingdom. Pacific Accounting Review, 27(2), 208-228. http://dx.doi.org/10.1108/PAR-05-2013-0047 [B – ABDC]
51. Kerr, J., Rouse, P. & De Villiers, C. 2015. Sustainability reporting integrated into management control systems. Pacific Accounting Review, 27(2), 189-207. [B – ABDC]
50. Eloff, A. & De Villiers, C. 2015. The Value Relevance of IFRS 3 versus IAS 22. South African Journal of Accounting Research, 29(2), 162-176. http://dx.doi.org/10.1080/10291954.2015.1006485 [C - ABDC]
49. De Villiers, C., Rinaldi, L. & Unerman, J. 2014. Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042-1067. [A* rated – ABDC]
48. De Villiers, C. & Alexander, D. 2014. The institutionalisation of corporate social responsibility reporting, British Accounting Review, 46, 198-212. http://dx.doi.org/10.1016/j.bar.2014.03.001 [A* rated – ABDC]
47. De Villiers, C., Low, M. & Samkin, G. 2014. The institutionalisation of mining company sustainability disclosures. Journal of Cleaner Production, 84, 51-58. http://dx.doi.org/10.1016/j.jclepro.2014.01.089 [A rated - ABDC, SSCI journal impact factor (5 year impact factor) 4.959 (5.315), the top Sustainable Development journal]
46. De Villiers, C., Hay, D. & Zhang, Z. 2014. Audit Fee Stickiness. Managerial Auditing Journal, 29(1), 2-26. http://dx.doi.org/10.1108/MAJ-08-2013-0915 [A – ABDC]
45. Pinto, S., De Villiers, C. & Samkin G. 2014. Corporate social responsibility disclosures during the global financial crisis: New Zealand evidence. NZ Journal of Applied Business Research, 12(2), 33-49. [C]
44. De Villiers, C. & Dumay, J. 2014. Writing an article for a refereed accounting journal. Pacific Accounting Review, 26(3), 324-350. http://dx.doi.org/10.1108/PAR-08-2012-0033 [B – ABDC]
43. De Villiers, C., Chen, S., Jin, C. & Zhu, Y. 2014. Carbon sequestered in the trees on a university campus: a case study. Sustainability Accounting, Management and Policy Journal, 5(2), 149-171. http://dx.doi.org/10.1108/SAMPJ-11-2013-0048 [B – ABDC]
42. Venter, E. & De Villiers, C. 2013. The accounting profession's influence on academe: South African evidence. Accounting, Auditing & Accountability Journal, 26(8), 1246-1278. http://dx.doi.org/10.1108/AAAJ-06-2012-01027 [A* rated - ABDC]
41. De Villiers, C. & Dumay, J. 2013. Construction of research articles in the leading interdisciplinary accounting journals. Accounting, Auditing & Accountability Journal, 26(6), 876-910. http://dx.doi.org/10.1108/AAAJ-Apr-2012-01000 [A* rated - ABDC]
40. Pretorius, D. & De Villiers, C. 2013. The effect of share-based payments on earnings per share of South African listed companies, Meditari Accountancy Research, 21(2), 178-190. [A - ABDC]
39. De Klerk, M. & De Villiers, C. 2012. The Value Relevance of Corporate Responsibility Reporting by South African Companies. Meditari Accountancy Research, 20(1), 21-38. http://dx.doi.org/10.1108/10222521211234200 [A – ABDC]
38. Harrison, J., Rouse, P. & De Villiers, C. 2012. Accountability and Performance Measurement: A Stakeholder Perspective. Journal of CENTRUM Cathedra, 6(2), 242-257.
37. Summerhays, K. & De Villiers, C. 2012. 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. [C]
36. De Villiers, C. & Van Staden, C. 2012. New Zealand shareholder attitudes towards corporate environmental disclosure. Pacific Accounting Review, 24(2), 186-210. DOI 10.1108/01140581211258470 [B – ABDC]
35. De Villiers, C., Naiker, V. & Van Staden, C. 2011. The Effect of Board Characteristics on Firm Environmental Performance, Journal of Management, 37(6), 1636-1663. http://dx.doi.org/10.1177/0149206311411506 [A* rated - ABDC and ranked 5/112 in Management and 6/87 in Business by impact factor at the time of acceptance. At that time, JOM impact factor = 4.429. By way of comparison, the highest accounting journal impact factor at the time was that of JAE = 3.346]
34. De Villiers, C. & Van Staden, C. 2011. Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy, 30(6), 504-525, http://dx.doi.org/10.1016/j.jaccpubpol.2011.03.005. [A rated - ABDC]
33. De Villiers, C. & Van Staden, C. 2011. Shareholder Requirements for Compulsory Environmental Information in Annual Reports and on Websites. Australian Accounting Review, 21(4), 317-326. [B - ABDC]
32. Ferreira, P. & De Villiers, C. 2011. The association between a company’s BEE score and market performance: An introductory study. Meditari Accountancy Research, 19(1/2), 22-38. [A - ABDC]
31. Van Zyl, C. & De Villiers, C. 2011. Why some students choose to become chartered accountants (and others do not) Meditari Accountancy Research, 19(1/2), 56-74. [A - ABDC]
30. Liu, Q. & De Villiers, C. 2011. Does the Provision of Voluntary Corporate Social Responsibility Disclosure Influence the Cost of Equity Capital? Evidence from Australia and the United Kingdom. Corporate Ownership and Control, 8(4, continued 1), 201-213. [B – ABDC both at the time of publication and now, however excluded 2016-2018 amid allegations of insufficient reviewing practices]
29. De Villiers, C. & Van Staden, C. 2010. Corporate ownership choice based on ethical criteria: Is it big enough to notice? Corporate Ownership and Control, 8(1), 24-36. [B – ABDC both at the time of publication and now, but was excluded 2016-2018]
28. De Villiers, C. & Van Staden, C. 2010. Shareholders' requirements for corporate environmental disclosures: a cross country comparison. British Accounting Review, 42(4), 227-240. [A* rated – ABDC]
27. De Villiers, C. & Van Staden, C. 2010. Shareholders’ corporate environmental disclosure needs, South African Journal of Economic and Management Sciences, 13(4), 437-446. [C - ABDC]
26. De Villiers, C. & Van Staden, CJ. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society, 31(8), 763-781. [A* rated – ABDC]
25. Faure, G. & De Villiers, CJ. 2004. Employee-related Disclosures in Corporate Annual Reports and the King II Report Recommendations, Meditari Accountancy Research, 12(1), 61-75. [A - ABDC]
24. De Villiers, CJ. 2004. Ethical Arguments regarding Corporate Environmental
Reporting, Meditari Accountancy Research, 12(1), 21-38. [A - ABDC]
23. De Villiers, CJ. 2003. Why do South African Companies not Report More
Environmental Information when Managers are so Positive about this kind of
Reporting?, Meditari Accountancy Research, 11(1), 11-23. [A - ABDC]
22. Antonites, E. & De Villiers, CJ. 2003. Trends in South African Corporate Environmental Reporting: A research note, Meditari Accountancy Research, 11(1), 1-10. [A – ABDC]
21. De Villiers, CJ. 2002. The Effect of Attribution on Manager Performance Perceptions, Meditari Accountancy Research, 10(1), 53-70. [A - ABDC]
20. De Villiers, CJ. 2002. Changes in Social Disclosure by South African Industrial Holding Companies from 1982 to 1997, Journal for Christian Science, 38(1st and 2nd quarter), 105-120.
19. De Villiers, CJ. & Lubbe, DS. 2001. Industry differences in Corporate Environmental Reporting in South Africa, Meditari Accountancy Research, 9(1), 81-91. [A - ABDC]
18. De Villiers, CJ. & Barnard, P. 2000. Environmental Reporting in South Africa from 1994 to 1999: A research note, Meditari Accountancy Research, 8(1), 15-23. [A – ABDC]
17. De Villiers, CJ. 2000. Environmental Reporting in South Africa: What it is and what it should be, Management Dynamics, 9(3), pp.70-92.
16. De Villiers, CJ. 2000. Social Responsibility Disclosure by South African Industrial Holding Companies: A research note, South African Journal of Accounting Research, 14(1), 65-73. [C - ABDC]
15. Lubbe, DS. & De Villiers, CJ. 2000. Ouditkomitees – belangrike internasionale ontwikkelinge aangaande die samestelling en aktiwiteite daarvan (Audit committees – important international developments regarding its composition and activities), Tydskrif vir Regswetenskap, 25(1), 208-217.
14. Koornhof, C. & De Villiers, CJ. 1999. Postmodernism and Accounting: Mirror or Myth?, Meditari Accountancy Research, 7, 145-164. [A-ABDC]
13. De Villiers, CJ. 1999. The Decision by Management to Disclose Environmental Information: A research note based on interviews, Meditari Accountancy Research, 7, 33-48. [A - ABDC]
12. Lubbe, DS. & De Villiers, CJ. 1999. Argumente oor die criteria vir groen belasting (Arguments about and criteria for green taxes), Journal for Christian Science, 35(1st and 2nd quarter), 73-92.
11. De Villiers, CJ. & Lubbe, DS. 1998. An Overview of South African Corporate Environmental Reporting, Journal for Christian Science, 34(3rd and 4th quarter), 69-86.
10. De Villiers, CJ. & Lubbe, DS. 1998. The why, what, when and how of corporate environmental reporting, Meditari Accountancy Research, 6, 19-35. [A - ABDC]
9. De Villiers, CJ. 1998. The Willingness of South Africans to Support more Green Reporting, South African Journal of Economic and Management Sciences, NS 1(1), 145-167. [C - ABDC]
8. De Vries, I. & De Villiers, CJ. 1997. Ethical Investing by South African Unit Trust Managers, Meditari Accountancy Research, 6, 19-35. [A - ABDC]
7. De Vries, I. & De Villiers, CJ. 1997. Ethical Investing: Background and Criteria which can be applied to the South African environment, Meditari Accountancy Research, 5(1), 17-29. [A - ABDC]
6. De Villiers, CJ. 1997. Corporate Environmental Reporting: A Critical Analysis of the SAICA Recommendations, Meditari Accountancy Research, 5(1), 1-16. [A - ABDC]
5. De Villiers, CJ. & Blignaut, J. 1996. Environmental Accounting and Reporting: The Motivation, Meditari Accountancy Research, 4, 61-83. [A - ABDC]
4. De Villiers, CJ. 1996. Towards a Corporate Environmental Reporting Standard, Meditari Accountancy Research, 4, 39-60. [A - ABDC]
3. Doppegieter, JJ. & De Villiers, CJ. 1996. Environmental Reporting Practices in the South African Energy Sector, Management Dynamics, 5(1), 15-42.
2. De Villiers, CJ. & Vorster, Q. 1995. More Corporate Environmental Reporting in South Africa?, Meditari Accountancy Research, 3, 44-66. [A - ABDC]
1. De Villiers, CJ. 1995. Benchmarking as a Management Tool, Management Dynamics, 4(2), 72-95.
Research books and chapters in research books
18. Dimes, R. & De Villiers, C. 2024. A critical analysis of the contribution of Integrated Reporting to the recognition of Intangibles. In Zambon, S. and Girella, L. (eds.) Handbook on Intangibles: Accounting, Reporting, and Valuation, Edward Elgar, ISBN 9781035306367.
17. Kuruppu, S., Dissanyake, D. & De Villiers, C. 2024. How can emerging technologies enable organisations to measure and report on the UN SDGs? Critical analysis, a conceptual framework, and avenues for future research, published in Mio, C. and Fasan, M. (Eds.), The Routledge Handbook of Accounting for the Sustainable Development Goals, Routledge.
16. Lakshan, A.M.I., Low, M, & De Villiers, C. 2023. Integrated Reporting Adoption in Sri Lanka Through an Institutional Theoretical Lens, published in
Lee, K.-H., et al. (eds.), Integrated Reporting (IR) for Sustainability – Business Cases in South Asia, Eco-Efficiency in Industry and Science 34, Springer Nature. https://doi.org/10.1007/978-3-031-41833-4_2
15. De Villiers, C. & Dimes, R. (2022). Critical analysis of the contribution of Integrated Reporting (IR) to sustainability, in Adams, C A (editor), Handbook of Accounting and Sustainability, Edward Elgar Publishing Ltd.
14. Dimes, R. & de Villiers, C. 2021. Focusing on sustainable value creation amidst and beyond the covid-19 crisis through the use of integrated thinking. In Kenneth Husted & Rudolf R. Sinkovics (Eds.), Management perspectives on the covid-19 crisis: Lessons from New Zealand (pp. 134-145). Cheltenham, UK: Edward Elgar Publishing. https://doi.org/10.4337/9781800882096.00020
13. De Villiers, C., Hsiao, P.-C. K. & Maroun, W. (Eds.) 2020. The Routledge Handbook of Integrated Reporting, Routledge: London, UK.
12. De Villiers, C., Hsiao, P.-C.K. & Maroun, W. 2020. Introduction to the Routledge Handbook of Integrated Reporting - An overview of integrated reporting and this book, which entails different perspectives on a maturing field and a framework for future research, In De Villiers, C., Hsiao, P.-C. K. & Maroun, W. (Eds.) The Routledge Handbook of Integrated Reporting, Routledge: London, UK.
11. Farooq, M.B. & De Villiers, C. 2019. Sustainability Assurance: Who Are the Assurance Providers and What Do They Do? In S. Arvidsson (Ed.), Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance. Palgrave Macmillan.
10. De Villiers, C. & Maroun, W. (Eds.) 2018. Sustainability accounting and integrated reporting, Routledge: London, UK.
9. De Villiers, C. & Maroun, W. 2018. Introduction to sustainability accounting and integrated reporting, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: London, UK.
8. De Villiers, C. & Hsiao, P.-C.K. 2018. Integrated reporting, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: Abingdon, UK.
7. De Villiers, C. & Hsiao, P.-C.K. 2018. Why organizations voluntarily report – agency theory, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: Abingdon, UK.
6. De Villiers, C. 2018. Stakeholder requirements for reporting, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: Abingdon, UK.
5. Bui, B. & De Villiers, C. 2018. How Management Control Systems (can) support(s) Sustainability Accounting and Integrated Reporting, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: London, UK.
4. Farooq, M.B. & De Villiers, C. 2018. Assurance of sustainability and integrated reports, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: London, UK.
3. De Villiers, C. & Maroun, W. 2018. The future of sustainability accounting and integrated reporting, In De Villiers, C & Maroun, W. (Eds.) Sustainability accounting and integrated reporting, Routledge: Abingdon, UK.
2. De Villiers, C. & Hsiao, P.-C.K. 2017. Integrated reporting and the connections between integrated reporting and intellectual capital, in Guthrie, J., Ricceri, F., Dumay, J. and Nielsen, C. (Eds.) The Routledge Companion to Intellectual Capital, Routledge, London.
1. De Villiers, CJ. South African Corporate Environmental Reporting: Contrasts with the experience in Developed Countries, In Bennett, M & James, P. (Eds.) 1997. Sustainable Measures: Evaluation and Reporting of Environmental and Social Performance, Greanleaf Publishing: Sheffield.
Publications in refereed journals (not refereed)
3. Dumay, J. & De Villiers, C. 2019. Editorial – Qualitative accounting research: special issue introduction - The journal Accounting & Finance shows its commitment to support and publish Qualitative Accounting Research with this dedicated special issue, Accounting & Finance, 59(3), 1449-1458. https://doi.org/10.1111/acfi.12491 [A rated – ABDC, but note that this is not a refereed article.]
2. De Villiers, C. & Van Staden, C. 2014. Editorial: Special issue on Sustainability Accounting, Pacific Accounting Review, 26(1/2), 2-7. [B rated – ABDC, but note that this is not a refereed article.]
1. De Villiers, C. & De Villiers, R. 2013. The influence of epistemology: an auto-ethnography. Accounting, Auditing & Accountability Journal, 26(1), 159 – 161, doi: 10.1108/09513571311285658. [A* rated - ERA (2010), but note that this is not a refereed article.]
Non-refereed articles and research resources
29. Dimes, R., De Villiers, C. and Chen, L. (2023). Integrated Thinking – dictionary for linguistic analysis. Available at: CAT Scanner-Formatted Dictionaries | CAT Scanner
28. De Villiers, C., Li, L. & Li, L. 2022. Study investigates benefits of women on boards. Blog post 17 October: https://www.auckland.ac.nz/en/news/2022/10/17/study-investigates-benefits-of-women-on-boards.html
27. Li, Y., De Villiers, C., Li, L. & Li, L. 2022. How Board Gender Diversity Affects the Relation between CSR and Firm Value. Blog post 19 October in : The CLS Blue Sky Blog : Columbia Law School’s Blog on Corporations and the Capital Markets. https://clsbluesky.law.columbia.edu/
26. Endrikat, J., De Villiers, C., Guenther, T. & Guenther, E. 2022. Which kinds of company boards support more socially and environmentally friendly practices? Blog post 23 March: https://businessandsociety.org/company-boards/
25. De Villiers, C. 2020. What women bring to the company board. Newsroom - ideasroom, 23 July 2020. https://www.newsroom.co.nz/ideasroom/why-your-company-should-have-women-on-the-board
24. De Villiers, C.J. 2016. Integrating Management and Reporting, Towards Transparency: Best Practice Sustainability Reporting in New Zealand 2016, September, p. 26, Envirostate: Auckland.
23. De Villiers, CJ. & Van Staden, CJ. 2008. Shareholders lead the green charge, INTHEBLACK (CPA Australia), July, 56-57.
22. De Villiers, CJ. & Van Staden, CJ. 2007. Environmental disclosure: More wanted than ever, The Chartered Accountants Journal, December.
21. De Villiers, CJ. & Van Staden, CJ. 2007. Do Kiwi shareholders think companies should disclose environmental information?, The Scrip: The New Zealand Shareholders Association Inc. Newsletter, July.
20. De Villiers, CJ. 2000. Social Disclosures in Annual Reports: Prevalence and Differences between Industries, Accountancy and Finance Update, 5, 1, 25-27.
19. De Villiers, CJ. 1999. Environmental Reporting: South Africa up, the rest of the world down?. News Journal of the Asia Pacific Centre for Environmental Accountability, 5, 4.
18. De Villiers, CJ. 1999. Corporate Social Reporting in South Africa: Signs of a Pygmy awakening?, Social and Environmental Accounting Journal, 19(2): 5-7.
17. De Villiers, CJ. 1999. SAICA says auditors have to consider the environment, Commercial & Financial Accountant, October. [Reprint of 16 below]
16. De Villiers, CJ. 1999. SAICA says auditors have to consider the environment, Accountancy and Finance Update, 4, 5.
15. De Villiers, CJ. 1999. Environmental Disclosures in Separate Environmental Reports, Accountancy and Finance Update, 4, 2.
14. De Villiers, CJ. 1999. The Disclosure of Social Information in Annual Reports: Increasingly popular in South Africa, Accountancy and Finance Update, 4, 1.
13. De Villiers, CJ. 1998. Forget Headcount Reductions, Executive Business Brief, Apr/May, 3, 2, 17.
12. De Villiers, CJ. 1998. Accountants as Team Players, Accountancy and Finance Update, Apr, 3, 2, 2-3.
11. De Villiers, CJ. 1997. Awards for Environmental Reporting in South Africa, News Journal of the Asia Pacific Centre for Environmental Accountability, 3, 2.
10. De Villiers, CJ. 1997. The SAICA recommendations regarding Corporate Social Disclosure, Accountancy and Finance Update, Jun, 2, 3.
9. De Villiers, CJ. 1997. Book review: Estes, R. The Tyranny of the Bottom Line, Accountancy and Finance Update, Apr, 2, 2.
8. De Villiers, CJ. 1997. The Future of Environmental Management, Auditing and Accounting, Accountancy and Finance Update, Apr, 2, 2.
7. De Villiers, CJ. 1996. Benchmarking, the Tool for Effective Change Management, Accountancy SA, Jan.
6. De Villiers, CJ. 1995. Benchmarking for Auditors, Podium, 4, 5.
5. De Villiers, CJ. 1995. Sustainable Development: Can Accountants make a Difference?, Accountancy SA, Oct.
4. De Villiers, CJ. 1995. More Environmental Reporting for South Africa, Social and Environmental Accounting, 15, 2.
3. De Villiers, CJ. 1995. Lessees and VAT, Podium, 4, 2.
2. De Villiers, CJ. 1995. The RDP and the Environment, Podium, 4, 1.
1. De Villiers, CJ. 1994. Lessors and VAT, Podium, 3, 5.
Research reports
Authored and co-authored 15 research reports from 1997 to 2003 while at the University of Pretoria. These research reports dealt with the social and environmental reporting practices of South African listed companies.
Keynote and plenary speaker
56. Feb 2024. Sustainability Accounting and Auditing: Challenges and research opportunities, Conference on companies facing the challenge of sustainability reporting, Lille, France, 23 Feb.
55. Dec 2023. The Use of Online Interviews in Qualitative Research, QRAM Special Issue on Research Methods in the Digital Era Workshop, Sydney, 4 Dec.
54. Nov 2023. Sustainability Accounting and Integrated Reporting: Overview and research opportunities, Macquarie University Early Career Accounting Academics’ Research Conference, Sydney, 24 Nov.
53. Nov 2023. Integrated Thinking: What it is, and how we can measure it, Jill McKinnon memorial seminar, Macquarie University, Sydney, 23 Nov.
52. Sept 2023. Sustainability Accounting & Risk: Overview and Research Opportunities, Plenary presentation, 10th Anniversary ERRN European Risk Conference, University of Bari, Italy, 28-29 Sept.
51. Sept 2023. The future of Sustainability Accounting and Meditari Accountancy Research, Plenary presentation, Meditari Accountancy Research Conference, University of Verona, Italy, 14-15 Sept.
50. June 2023. “Sustainability Accounting: Overview of Current Regulatory Developments, and Identification of Research Opportunities”, 9th Workshop on Accounting and Regulation, 19 June, Siena, Italy.
49. June 2023. “Human and Intellectual Capital Research Perspectives and Current and Future Trends in Qualitative Research in Journals (Editors' Views)”, Workshop on non-financial information (intangibles): multiple perspectives on human capital, 7 June, Montpellier, France.
48. May 2023. “Sustainability Reporting: developments around regulation,
and new technologies”, 1st Interdisciplinary Conference on Management, Information Technology and Computer Sciences, 25 May, Lille, France.
47. Jan 2023. “Rethinking organizational resilience through Integrated Thinking”, keynote address at the 23rd International Conference on Knowledge, Culture, and Change in Organizations, Auckland, New Zealand.
46. Sep 2022. “Integrated Reporting and SMEs”, INTEGRES Conference keynote speaker, Rimini, Italy.
45. Jun 2022. Ph.D. “Avenues for Future Research in Accounting”, Universiti Teknologi Mara, Malaysia (virtual), visiting professor address attended by about 200 research students.
44. Jun 2022. International presentation: “What’s New in Sustainability Reporting Standards: The Impact of IASB, SEC and EFRAG”, CMA ANZ event, Melbourne Australia (virtual), attended by about 150 professionals and academics.
43. Dec 2021. Keynote address, “Social and environmental disclosure ‘standards’ are proliferating – does that mean the ACSEAR community is winning?”, 20th ACSEAR Conference 2021, Tasmania (virtual).
42. Nov 2021. Primary plenary address, “Linking Reporting to Strategy”, 12th International Conference on Business and Information ICBI 2021, Sri Lanka (virtual).
41. Oct 2021. Opening address at the Meditari Accounting Research Conference 2022, Verona, Italy (virtual).
40. Sept 2021. Primary keynote address, “Integrated Reporting and Corporate Governance: Links and Implications for Future Research”, EIASM Conference 2021, Lille, France (virtual).
39. Sept 2021. Opening address, Sustainability Accounting Research Network (SARN) Conference 2021, Auckland, New Zealand.
38. July 2021. Non-financial reporting, Sustainability Reporting, Integrated Reporting, and Value Reporting: Unanswered Questions and Research Opportunities. Keynote address at the GECOS workshop in Salamanca, Spain (virtual). Attended by about 50.
37. Apr 2021. Value Reporting, Sustainability Reporting, Non-Financial Reporting and Integrated Reporting: A Critical Reflection on Unanswered Questions and Research Opportunities. Main keynote address at the International Conference on Governance and Accountability (ICGA) 2021, organized by Universiti Teknologi MARA, Malaysia. Attended by more than 100 delegates from several countries around the world.
36. Mar 2021. Integrated Reporting – recent research evidence, international research seminar (Malaysia, Indonesia, Uzbekistan, Jordan), Universiti Teknologi Mara, Malaysia, attended by 110 colleagues and research students.
35. Nov 2020. Integrated Reporting research insights and opportunities, Universiti Teknologi Mara, Malaysia, visiting professor address attended by 75 colleagues and research students.
34. Nov 2020. Qualitative Research Interviews – opportunities and challenges with telephone and video technology, Universiti Teknologi Mara, Malaysia, visiting professor address attended by 270 colleagues and research students.
33. Nov 2020. Elements of a good research proposal, Universiti Teknologi Mara, Malaysia, visiting professor address attended by 535 colleagues and research students.
32. Oct 2020. Opening keynote, Meditari Accountancy Research Conference 2020, Cape Town, South Africa.
31. Sep 2020. Integrated Reporting and Corporate Governance: Links and implications for future research, EIASM Interdisciplinary Conference on Intangibles and Intellectual Capital – Non-Financial and Integrated Reporting, Governance, and Value Creation, Lille, France
30. Aug 2020. An overview of current Sustainability Accounting Research Opportunities - Opening plenary address, SARN Conference, Auckland, New Zealand.
29. Aug 2020. Current Research Opportunities in Accounting (with a management accounting focus), International Conference on Contemporary Research in Management Accounting, Universitas Airlangga, Surabaya, Indonesia.
28. Feb 2020. Integrating SDGs into the business reporting framework, SDGs in the Indo Asian Region Symposium, University of South Australia.
27. May 2019. Our collective research based insights on Integrated Reporting, SIDREA research conference on non-financial reporting, Ancona, Italy.
26. Apr 2019. Opening plenary. Reflections on the quality assessment of accounting journals, and strategies to benefit, Meditari Accountancy Research Conference, Seoul, Korea.
25. Apr 2019. Examining the latest in integrated reporting research findings, Integrated Reporting Conference, Conferenz, Auckland, New Zealand.
24. Aug 2018. SARN Conference, Queenstown, New Zealand.
23. Aug 2018. Creating value through integrated thinking. Queenstown, New Zealand.
22. June 2018. Meditari Accountancy Research Conference 2018, Sun City, South Africa.
21. 2017. SARN Conference Wellington, New Zealand.
20. Nov 2016. Invited as keynote speaker at the IR conference in Rome. [unable to attend]
19. Nov 2016. Invited as keynote speaker at the NZ Management Accounting Conference, Auckland, New Zealand. MCS for sustainability or integrated reporting. [unable to attend]
18. Sep 2016. Invited keynote address on Sustainability Accounting. International Conference on Governance and Accountability (ICGA), Malacca, Malaysia.
17. Sep 2016. Invited overview and agenda setting address on Integrated Reporting. EMAN Conference, Lüneburg, Germany.
16. Sep 2016. Keynote address at the SARN Conference, Christchurch, New Zealand.
15. Jun 2016. Opening keynote address at the Meditari Accountancy Research Conference 2016, Kwa Maritane, Pilansberg, South Africa.
14. Jun 2016. Invited plenary speaker (with Wayne Landsman) at the Católica|Nova Lisbon Accounting Conference, Portugal.
13. Dec 2015. Keynote address at the A-CSEAR Conference, Sydney, Australia.
12. Jul 2015. Opening keynote address at the Meditari Accountancy Research European Conference, Bologna, Italy.
11. Jun 2015. Emerging Issues in Accounting, Governance and Sustainability, Keynote address at the 2nd Airlangga International Accounting Conference, Surabaya, Indonesia.
10. Aug 2014. Keynote address at the 4th Sustainability Accounting Research Symposium, Auckland, New Zealand.
9. Jun 2014. Opening keynote address at the Meditari Accountancy Research Conference, Legend Conference Facility, Enthambeni, South Africa.
8. Jun 2014. Keynote speaker at University of South Africa colloquium. Topic: What constitutes a research contribution?
7. Apr 2014. Keynote address at the prize giving function at the University of the Western Cape.
6. Dec 2013. Opening address at the A-CSEAR Conference, Hamilton, New Zealand.
5. Jun 2013. Issues to consider when writing an article for an accounting journal. South African Accounting Association Conference. Cape Town.
4. Feb 2012. University of South Africa Accounting Research Conference. [Invited, but the event was subsequently cancelled.]
3. 2010. Australasian CSEAR doctoral colloquium, June.
2. 2009. Meditari Accountancy Research Conference.
1. 2008. University of Johannesburg Accounting Research Conference.
Panellist
16. November 2023. Macquarie, Sydney, Meet the editors session, Early Career Accounting Academics’ Research Conference, 24 Nov.
15. July 2023. AFAANZ Conference – Meet the editors panel session. 3 July, Gold Coast, Australia.
14. June 2023. AAAJ Special Issue on Accounting for the Grand Challenges – panel session. 10 June, Rome, Italy.
13. Sep 2022. EIASM Conference 2022 on Intangibles and Corporate Reporting. Taormina, Sicily, Italy.
12. Sep 2021. XBRL discussion on sustainability reporting standards (by Zoom).
11. Feb 2020. The promise of partnerships related to SDGs in developing countries, SDGs in the Indo Asian Region Symposium, University of South Australia.
10. Apr 2019. Meet the editors, along with the editors of AOS, Acc. Forum, and JBE, Meditari Accountancy Research Conference, Seoul, Korea.
9. Apr 2019. Benefits of moving towards integrated reporting in New Zealand, Integrated Reporting Conference, Conferenz, Auckland, New Zealand.
8. May 2018. Understanding integrated thinking as it happens: Opportunities for research, Integrated Thinking Conference, Rome, Italy.
7. Aug 2014. Ask the editors, SARN Conference, Auckland, New Zealand.
6. Jul 2013. Ask the editors, Qualitative SIG at AFAANZ, Perth, Australia.
5. Jun 2013. Academic Scholarship, South African Accounting Association Conference, Cape Town.
4. May 2013. Integrated Reporting, Global Reporting Initiative (GRI) Conference, Amsterdam.
3. March 2012. Integrated Reporting, Conferenz, Auckland.
2. April 2011. UN Habitat conference. Sustainable living issues and research agenda.
1. August 2008. Qualitative Research Group Seminar. Reflections on Sustainability.
Conference presentations
46. Dimes, C., De Villiers, C. & Chen, L. 2022. How Integrated Thinking can be detected in management disclosures in Annual Reports: Insights from a large-scale text-analysis approach. AFAANZ Conference, Melbourne, Australia, Jul.
45. De Villiers, C., Ma, D. & Marques, A. 2019. CSR Disclosure and Dividend Pay-Outs, EAA Conference, Cyprus, May.
44. De Villiers, C., Dumay, J. & Farneti, F. 2018. The EU directive on non-financial disclosure: A toothless tiger is born. EAA Conference, Milan, Italy, May.
43. Bui, B. & De Villiers, C. 2015. Accountants’ influence on Government Policy Initiatives: The Case of the Carbon Economy. IPA Conference, Stockholm, Sweden, July.
42. Bui, B. & De Villiers, C. 2015. Carbon Emissions Management Control Systems. PMAA Conference, Auckland, New Zealand, February.
41. Bui, B. & De Villiers, C. 2014. Accountants creating institutions and effecting field-level change in the carbon economy. AFAANZ Conference, Auckland, New Zealand, July.
40. Bui, B. & De Villiers, C. 2013. Accountants creating institutions and effecting field-level change in the carbon economy. A-CSEAR Conference, Hamilton, New Zealand, Dec.
39. De Villiers, C., Chen, S., Yin, C. & Zhu, Y. 2013. Carbon sequestration in trees on a university campus. APIRA Conference, Kobe, Japan, Jul.
38. De Villiers, C. & Marques, A. 2013. CSR disclosures by European firms: preconditions and consequences. SARN Conference, Christchurch, September.
37. De Villiers, C. & Marques, A. 2013. CSR disclosures by European firms: preconditions and consequences. AFAANZ Conference, Perth, Jul.
36. Pinto, S. & De Villiers, C. 2012. Do Companies reduce CSR disclosures during Recessions? A-CSEAR Conference, Wollongong, NSW, Dec.
35. Kerr, J., Rouse, P. & De Villiers, C. 2012. Integrating Sustainability reporting into Management Control Systems. EMAN Conference, Helsinki, Sep.
34. De Villiers, C., Hay, D. & Zhang, Z. 2012. Audit Fee Stickiness. AAA Auditing Conference, US, Aug.
33. De Klerk, M., De Villiers, C. & Van Staden, C. 2012. The Value Relevance of Corporate Social Responsibility Disclosure in the United Kingdom. AFAANZ Conference, Melbourne, Jul.
32. De Villiers, C & Dumay, J. 2012. The construction of a generalist accounting research paper: A critical examination. AFAANZ Conference, Melbourne, Jul.
31. Cahan, S., De Villiers, C., Jeter, D., Naiker, V. & Van Staden, C. 2012. Fact or Fiction: Are CSR Disclosures Credible? Cross-Country Evidence. AFAANZ Conference, Melbourne, Jul.
30. Summerhays, K. & De Villiers, C. 2012. Oil company annual report responses to the 2010 Gulf of Mexico oil spill. AFAANZ Conference, Melbourne, Jul.
29. Alrazi, B., De Villiers, C. & Van Staden, C. 2011. The Environmental Reporting of Electricity Generation Firms: Aspects of content analysis, Australasian CSEAR Conference, Launceston, Tasmania, Dec.
28. Zhang, Z., De Villiers, C. & Hay, D. 2011. Audit Fee Stickiness, AFAANZ Conference, Darwin, Jul.
27. Alrazi, B., De Villiers, C. & Van Staden, C. 2011. The Environmental Reporting of Electric Utilities: an International Comparison, AFAANZ Conference, Darwin, Jul. [This paper won the best CSR paper award at the AFAANZ Conference 2012.]
26. Zhang, Z., De Villiers, C. & Hay, D. 2011. Audit Fee Stickiness, Quantitative Accounting Research Symposium, Auckland, Jun.
25. De Klerk, M. & De Villiers, C. 2011. The Value Relevance of Corporate Responsibility Reporting by South African Companies, SAAA, Fancourt, South Africa, June. [This paper won the best financial accounting paper award, as well as the best overall paper award, at the 2011 SAAA conference.]
24. Ferreira, P. & De Villiers, C. 2011. The association between a company’s BEE score and market performance: An introductory study, SAAA, Fancourt, South Africa, June.
23. Pretorius, D. & De Villiers, C. 2011. The effect of share-based payments on earnings per share of South African listed companies, SAAA, Fancourt, South Africa, June.
22. De Villiers, C. & Alexander, D. 2011. The Institutionalisation of Corporate Social Responsibility Reporting, EAA conference, Rome, Apr.
21. Alrazi, B., De Villiers, C. & Van Staden, C. 2010. The Environmental Reporting of Electric Utilities: an International Comparison, Australasian CSEAR Conference, Albury, Australia, Dec.
20. De Villiers, C. & Alexander, D. 2010. Isomorphism in social and environmental disclosures, APIRA - 6th Asia Pacific Interdisciplinary Research in Accounting Conference, Sydney, July.
19. Alrazi, B., De Villiers, C. & Van Staden, C. 2010. A framework for the integration of environmental legitimacy, accountability and proactivity, APIRA conference, Sydney, Jul.
18. De Villiers, C. & Venter, E. 2010. The influence of the accounting profession on the academy: A case study, APIRA conference, Sydney.
17. De Villiers, C. & Van Staden, C. 2009. Good, bad and crisis firms: How much and where they disclose environmental information, AFAANZ, Adelaide, 5-8 Jul.
16. De Villiers, C., Naiker, V. & Van Staden, C. 2009. The influence of board characteristics on environmental performance, AFAANZ, Adelaide, 5-7 Jul.
15. Alrazi, B & De Villiers, C; Van Staden, C. 2009. A framework for the integration of environmental legitimacy, accountability and pro-activity', 8th Australasian CSEAR Conference, Christchurch, 6-8 Dec.
14. De Villiers, C; Alexander, D.A. 2009. Social and Environmental Disclosures of Australian and South African Mining Companies: Suggestive of reactive legitimisation or isomorphism?', 8th Australasian CSEAR Conference, Christchurch, 6-8 Dec.
13. De Villiers, CJ. & Van Staden, CJ. 2008. Corporate environmental performance versus corporate environmental disclosure, Auckland Regional Accounting Conference, Auckland, New Zealand, Nov.
12. De Villiers, CJ. & Van Staden, CJ. 2008. Is Ethical Investing Big Enough to Notice? Accounting and Finance Association of Australia and New Zealand, Sydney, Australia, Jul.
11. De Villiers, CJ. & Van Staden, CJ. 2008. Environmental Accountability: A Shareholder Requirement? Accounting and Finance Association of Australia and New Zealand, Sydney, Australia, 7 Jul.
10. De Villiers, CJ. & Van Staden, CJ. 2007. Do Good Corporate Environmental Performers Disclose More or Less Environmental Information than Bad Performers?, 5th Asia–Pacific Interdisciplinary Research in Accounting Conference, Auckland, Jul.
9. De Villiers, CJ. & Van Staden, CJ. 2004. Trends in Environmental Reporting: Evidence from Africa, 4th Asia–Pacific Interdisciplinary Research in Accounting Conference, Singapore, Jul.
8. De Villiers, CJ. & Van Staden, CJ. 2004. Trends in Environmental Reporting: Evidence from Africa, 15th International Conference on Social and Environmental Accounting Research (3rd Australasian CSEAR Conference), Sydney, April.
7. De Villiers, CJ. 1999. Social Responsibility Disclosures by South African Industrial Holding Companies, British Accounting Association Conference, Glasgow, Mar.
6. De Villiers, CJ. 1999. The Decision by Management to Disclose Environmental Information, International Sustainable Development Research Conference, Leeds, Mar.
5. De Villiers, CJ. 1998. South African environmental Reporting: What it is, what it should be, 2nd Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA), Osaka, Aug.
4. Uys, I. & De Villiers, CJ. 1997. Ethical Investing by South African Unit Trust Managers, 10th Annual European Business Ethics Network Conference, Prague, Sep.
3. De Villiers, CJ. 1996. The Willingness of South Africans to Support More Green Reporting, 4th Critical Perspectives on Accounting Symposium, New York, Apr.
2. De Villiers, CJ. 1995. Corporate Environmental reporting: Do South Africans Want More?, 18th Annual European Accounting Association Congress, Birmingham, May.
1. De Villiers, CJ. 1995. Benchmarking the Environment: Management Tool towards Sustainability, International Sustainable Development Conference, Manchester, Mar.
Local conference and seminar papers
32. During 2023, I presented seminars at the following universities: Kristianstad University (Sweden) (2), Macquarie, and Verona.
31. During 2022, I presented seminars at the following universities: Essex, Massey, Pretoria (4), Verona, Bologna (3), Campania - L. Vanvitelli (Naples); and a brown bag research presentation at the University of Auckland.
30. During 2021, I presented an early-career seminar at the University of Waikato, and another at the University of Auckland, both on online research interviews.
29. During 2020, I presented seminars at the universities of Pretoria, and Waikato (and also a research based class presentation).
28. During 2019, I presented a seminar at the universities of Tasmania; Cape Town; Pretoria; Parthenope Naples; Bologna; Ca’Foscari Venice; Verona; and South Australia.
27. During 2018, I presented seminars at University of Tasmania, and University of Bologna.
26. During 2017, I presented seminars at University of North Carolina, Chapel Hill; University of Cape Town; University of Bologna.
25. During 2016, I presented seminars at the following universities: Czech Technical University, Prague; Macquarie University (seminar and Ph.D. workshop), The University of Auckland, University of Cape Town (seminar and Ph.D. workshop), University of South Africa (seminar and research development presentation), University of Pretoria (research development presentation), University of South Australia, University of Verona, University of Bologna (2 presentations).
24. During 2015, seminars at: University of New South Wales, University of Western Australia, University of Otago, Macquarie University, University of Pretoria, University of Cape Town, University of South Africa. Also, workshop consisting of five presentations on refereed article writing at University of South Africa.
23. During 2014, seminars at: University of South Australia, University of Cape Town, University of South Africa, University of Pretoria, University of the Western Cape, University of Otago, and University of Waikato. In addition, I presented research workshops and presentations at Macquarie University, and at University of South Africa.
22. During 2013, seminars at: University of Otago, and The University of Waikato.
21. During 2012, seminars at: Monash University, Leuphana University Lüneburg, and The University of Waikato.
20. During 2011, seminars at: Australia National University, University of Sydney, The University of Western Australia, The University of Southern Australia, Nanyang Technical University (Singapore), The University of Bologna (Italy).
19. During 2010, seminars at: The University of Queensland, Macquarie University, The University of Waikato, The University of Canterbury.
18. During 2009, seminars at: Duke University, NC; The University of Arizona at Tucson; Monash University; RMIT; Massey University at Albany; The University of Auckland; The University of Pretoria.
17. De Villiers, CJ. & Van Staden, CJ. 2008. Is Ethical Investing big enough to notice? The University of Auckland, Department of Accounting and Finance, Seminar, February.
16. De Villiers, CJ. & Van Staden, CJ. 2007. Environmental Accountability: A shareholder requirement? The University of Auckland, Department of Accounting and Finance, Seminar, November.
15. De Villiers, CJ. & Van Staden, CJ. 2004. Trends in Environmental Reporting: Evidence from Africa. School of Accountancy Research Seminar, Massey University, Albany, May.
14. De Villiers, CJ. 2002. The Effect of Attribution on Manager Performance Perceptions, SAAA Conference, Port Elizabeth, South Africa, Jun.
13. De Villiers, CJ. 2001. The Effect of Attribution on Manager Performance Perceptions, SAAA Gauteng North Conference, Pretoria, Jun.
12. De Villiers, CJ. 2000. Environmental Accounting and Finance, SAICA Continuous Professional Education (CPE) seminar, Johannesburg, May
11. De Villiers, CJ. 2000. Environmental Accounting: Why it Impacts on finances and emerging Standards, Industrial Environmental Forum, Johannesburg, May.
10. De Villiers, CJ. 2000. Examining Environmental Accounting Strategies and Tools to Quantify the Financial Benefits and Costs of your Environmental Management System, Institute of International Research, Johannesburg, Apr.
9. De Villiers, CJ. 1999. Environmental Reporting, Sustainability Management System Conference, Johannesburg, Feb.
8. De Villiers, CJ. 1997. Ethical Arguments regarding Corporate Environmental Disclosures, SAAA Conference, Pretoria, Jun.
7. De Villiers, CJ. 1997. Corporate Environmental Reporting: A Critical Analysis of the SAICA Recommendations, SAAA Conference, Pretoria, Jun.
6. De Villiers, CJ. 1997. Corporate Environmental Reporting in the Annual Financial Statements, Environmental Systems, Standards and Auditing Conference, Johannesburg, Apr.
5. De Villiers, CJ. 1997. Environmental Reporting in South Africa, SA Investor Relations Institute, Johannesburg, Mar.
4. Blignaut, J. & De Villiers, CJ. 1996. The Motivation for Environmental Accounting and Reporting, National Productivity Institute Research Conference, P. E., Nov.
3. De Villiers, CJ. & Uys, I. 1996. South Africans want more green reporting (or do they?), SAAA Conference, Pietermaritzburg, Jul.
2. De Villiers, CJ. 1996. Incorporating Environmental Management into your Financial Reporting Systems to your Company’s advantage, Environmental Systems, Standards and Auditing Conference, Johannesburg, May.
1. De Villiers, CJ. 1994. Environmental Accounting, Joint Conference of the Western Cape chapters of the CFA, CIMA and CIS, Cape town, Sep.
Popularising research findings
1. July 2022: Te Heki Radio interview on my research published in Journal of Business Research in 2021, from 11:10 to 11:25 on 21 July.
Editorial and reviewing activities - current
48. During 2024, I reviewed papers for the following journals: SAMPJ.
47. During 2023, I reviewed papers for the following journals: AAAJ, A&F, AccForum, BAR, BSE, JAPP, JBE, JManGov, QRAM, SAMPJ, UtilitiesPolicy, as well as for the AFAANZ Conference.
46. Jan 2023 – Guest Associate Editor for British Accounting Review – appointed to oversee the review process of a paper, then another.
45. Editorial board member, appointed in 2022: Journal of Management Control
44. Sept 2022 – Guest Associate Editor for British Accounting Review – appointed to oversee the review process of a paper.
43. 2021 - Editorial board member of The International Journal of Accounting (TIJA) for a 3-year period from March
42. 2021 - Editorial board member of Management Control
41. During 2020, appointed on the Editorial Advisory Board of International Journal of Accountancy.
40. Appointed on the editorial board of The British Accounting Review (A* - ABDC) for a four-year term starting in January 2020.
39. Appointed to the editorial board of International Journal of Accountancy.
38. Member of editorial board: Accounting Forum, B-ABDC; 3 star-ABS (2018-).
37. Appointed as deputy editor (the level below the editor-in-chief) of Accounting & Finance [A – ABDC], 2017-
36. Editorial board member: Journal of Accounting and Public Policy [A-ABDC], 2015-.
35. Editorial Advisory Board member: Pacific Accounting Review, 2015-.
34. Editorial Board Member: Social and Environmental Accounting Research Journal, 2015-.
33. Editorial Advisory Board member: Journal of Business and Management Dynamics, 2014-.
32. Editorial Advisory Board member: Sustainability Accounting, Management and Policy Journal, 2014-.
31. Editorial Board member: Accounting, Auditing & Accountability Journal [A*-ERA(2010)], 2013-
30. Editorial Panel member: Issues in Accounting Education, [A-ABDC], 2009-.
29. Editor-in-chief: Meditari Accountancy Research, [C-ABDC], editor (1997-1999), reviewer (2000-2008), associate editor (2009-2012), editor-in-chief (2012-).
28. Editorial Panel member: South African Business Review, a refereed journal, 2010-.
27. Editorial Advisory Board Member: Advances in Environmental Accounting and Management, 2004-.
Editorial and reviewing activities - past
26. During 2022, I reviewed papers for the following journals: AAAJ, AccForum, A&F, Buss&SocRev, EuroManReview, JAPP, JBE, JBFA, JManCon, JManGov, Meditari, SAMPJ.
25. The editors of the Journal of Management Control honoured me with the Distinguished Reviewer Award 2021
24. During 2021, I reviewed papers for the following journals: AAAJ, A&F, AccInEur, AsianJAR, BAR, JAPP, JBE, JBFA, JManControl, JManGov, Meditari, Org&Env, SAMPJ, QRAM.
23. During 2020, I reviewed papers for the following journals: AAAJ, AAR, Abacus, AccEdu, AccForum, A&F, AccinEur, AOS, BAR, EAR, JAPP, JEMS, JMAC, JMaGov, Meditari, PAR, QRAM, SAMPJ.
22. Co-Editor of a special issue on qualitative accounting research for Accounting and Finance to be published in 2019 and a publication deadline in January 2018.
21. Guest editor of a special issue of Accounting, Auditing & Accountability Journal on Case Study insights around Integrated Reporting implementation with a paper submission deadline in 2016, to be published in 2018.
20. Co-chair of the AFAANZ Conference 2016, 2017, and 2018 technical committee, tasked with coordinating the paper reviewing and drawing up the conference programme.
19. During 2019, I reviewed papers for the following journals: AAAJ, AAR, A&F, AccForum, Asia Pacific J Man Business & Soc, BAR, Business Strategy and the Environment (BSE), EAR, IJFE, JAPP, JBE, JBFA, Man&Org Rev, Meditari, PAR, QRAM, SAJAR, SAMPJ.
18. During 2018, I received a Publons award for being in the top 1% of reviewers in the Economics and Business category.
17. During 2018, I reviewed a research proposal for a major grant from the NRF of South Africa; an assessment of the research output of a colleague over the last eight years for the NRF; and referee reports in support of two individuals’ application for promotion at UNISA (Australia).
16. During 2018, I reviewed papers for the following journals: AAAJ, A&F, ABACUS, Acc. Forum, Asia-Pacific Jnl Man, Auditing: AJPT, BAR, Business & Society, Corporate Social Responsibility and Environmental Management, EAR, IJAudit, JAPP, JBE, MAJ, PAR, SAJAR, SAMPJ, SEAJ, Sustainability(Swiss). As well as 15 papers for the European Accounting Association Conference, and 3 papers for the AFAANZ Conference.
15. During 2017, I reviewed papers for: AAAJ, AAR, Abacus, ABR, Asia Pacific Jnl of Man, Auditing: AJPT, BAR, CPA, International Journal of Business Excellence (IJBEX), JBE, JCP, J. of Man. Control, J. of Multinational Fin. Man., Organization & Environment, PAR, SAJAR, SAJEMS, SAMPJ, SEAJ, Sustainability (Swiss journal).
14. During 2016, I reviewed papers for: AAAJ, AAR, ABACUS, BAR, Bus. & Soc., EAR, Env. Eng. & Man. J., IAE, JAPP, JCP, JIC, PAR, Rev. Man. Stud., SABR, SAJEMS, SAMPJ, SEAJ; as well as for the following conferences: AFAANZ, APIRA, A-CSEAR.
13. During 2015, I reviewed papers for: AAAJ, AAR, ABACUS, ABR, Business and Society, Environmental Engineering and Management Journal, IAE, International Journal of Sustainability in Higher Education, JAPP, JBE, JCP, QRAM, Review of Managerial Science, SAMPJ, SEAJ; and for the AFAANZ, AAIC, IPA, SAAA, and Meditari Accountancy Research conferences.
12. During 2014, I reviewed papers for: AAAJ, A&F, AAR, ABR, ARA, BAR, IAE, JAAR, JBE, JCP, PAR, QRAM, SABR, SAMPJ; and for the AFAANZ conference.
11. During 2013, I reviewed papers for: AAAJ, ARJ, A&F, AAR, ABR, PAR, JCP, IAE, BAR, MAJ, SAMPJ, SEAJ, SAJAR, and SABR; and for the following conferences: AFAANZ, APIRA, and A-CSEAR.
10. AFAANZ Conference 2013, 2014, and 2015: co-ordinator of the paper reviewing for the CSR stream.
9. Editorial Board member: Accounting and Business Research [A-ABDC], 2013-2017.
8. Guest editor of a special issue of Accounting, Auditing & Accountability Journal on Integrated Reporting (paper deadline 2013, publication date – 2014).
7. Guest editor of a special issue of Pacific Accounting Review on Sustainability Accounting (paper deadline 2012, publication date - 2014).
6. Reviewed two papers for Journal of Accounting and Public Policy during 2011 and one for International Journal of Organisational Design and Engineering.
5. Reviewer for South African Business Review, a refereed journal, 2004-2009.
4. I regularly review papers, act as discussant, and chair sessions at AFAANZ (since 2008), the Australasian CSEAR (since 2008), and the Auckland Region Accounting Conference (2008-2010), as well as at the other conferences I attend.
3. Editorial panel of Journal of the Asia-Pacific Centre for Environmental Accountability (2010-13). The journal ceased publication at the end of 2013.
2. Reviewer for British Accounting Review (since 2007), European Accounting Review (since 2010).
1. Reviewer for APIRA conference (2007, 2010, and 2013).
Research grants received
2021 AUD 4,851 – “Mandatory Sustainability Disclosure and Labour Investment Efficiency: International Evidence” - AFAANZ grant received with Jing Jia (Tasmania) and Zhongtian Li (Newcastle).
2020 Euro 1,500 - The EU directive on non-financial and diversity information: A toothless tiger? Funded by University of Bologna – with colleagues at University of Bologna and Macquarie University.
2015 NZ$ 4,045,000 (Euro 2,296,187.50) – Promoting gender balance and inclusion in research, innovation and training (PLOTINA) research project, funded by the European Union – with colleagues from the University of Bologna
2015 NZ$92,000 (Euro 55,000) – Portuguese research funding agency
2015 $28,000 over a six year period - South African National Research Foundation
2012 $30,000 spread over three years - The University of Waikato
2009 $14,500 - The University of Auckland Business School for a research project on sustainability accounting
2008 A$7,500 - AFAANZ for research regarding managers' corporate sustainability disclosure choices with D. Alexander:
1998 CSD grant for attending an overseas conference
1998 Grant received from the Public Accountants and Auditors Board (PAAB) to attend the UNCTAD ISAR Conference on environmental Accounting in Geneva as a PAAB representative
1997 Awarded a University-wide competitive research grant involving research assistance for a three year period
1996 CSD grant for attending an overseas conference
1995 University-wide competitive research grant for promising young researcher
Best paper awards
2017 Highly commended paper award for: Farooq, M.B. & De Villiers, C. 2017. The market for sustainability assurance services: A comprehensive literature review and future avenues for research, Pacific Accounting Review, 29(1), 79 - 106.
2016 Best paper by an early-career researcher award at the A-CSEAR Conference, Adelaide, Dec, for a paper co-authored with Bilal Farooq.
2016 Best paper award at the Auckland Region Accounting Conference 2016 for Farooq, M.B. & De Villiers, C. The market for sustainability assurance services: Ground covered and future avenues for research.
2016 “The influence of corporate social responsibility disclosure on share prices: evidence from the United Kingdom” published in Pacific Accounting Review 2015 Vol 27(2) selected by the journal’s editorial team as a Highly Commended Paper in the 2016 Emerald Literati Network Awards for Excellence.
2014 Highly Commended Paper 2014 in Sustainability Accounting, Management and Policy Journal – paper on carbon sequestration in trees.
2011 Best corporate social responsibility paper award at the 2011 AFAANZ Conference (with Bakhtiar Alrazi and Chris van Staden).
2011 Best financial accounting paper award, as well as the best overall paper award, at the 2011 SAAA Conference (with Marna de Klerk).
Research related
2022 AAAJ/APIRA Hall of Fame, inducted as a member
2019 I received The University of Auckland Business School Research Excellence Award 2019
2018 Invited by South African NRF (National Research Funding) to assess a colleague’s research performance
2017 Invited by South African NRF to assess a colleague’s research
2015 Nominated by AUT to be a PBRF 2018 panel member for accounting
2015 Provided references in support of individuals applying for promotion – 1 to the senior lecturer level and 4 to the associate professor level.
2014 Rated by the South African NRF in the prestigious C1 category, the highest rating of any accounting academic so far
2012 - 2014 Representative of the Waikato chapter of the APCEA
2012 - NZ representative of EMAN
2012 - Research fellow at the Centre for Sustainability Management at Leuphana University Lüneburg, Germany
2012 Invited by South African NRF (National Research Funding) to assess two colleagues’ research performance
2011 - Chair of the steering committee of the SARN
2011 Initiated the NZ Sustainability Accounting Research Symposium to encourage cooperation within this research community across methodological divides - and organised the first one day event, including attracting sponsorship from CPA Australia
2010 - 2011 As chair of the seminar organising committee, organised the Departmental Research Seminars (35-40 events per year)
2009 Organised the Auckland Region Accounting Conference
2009 - Member of the Department Research Committee
2008 - Member of the Faculty student research grants committee
1997 - 2004 Member of the research committee of the Faculty of Economic and
Management Sciences, University of Pretoria
1998 - 2000 Adjudication committee member: WWF(SA) Environment Report Award
Theses and dissertation examination
2023 Ph.D. examination for Deakin University, and University of Tasmania
2022 Ph.D. examination for University of South Australia, and Swinburne University
2021 Ph.D. examination for Edith Cowan University, and jointly for the Universities of Pisa, Firenze and Siena, Italy.
2020 Ph.D. examination for Universiti Teknologi MARA, Malaysia.
2019 Masters research report for WITS; Ph.D. thesis RMIT.
2018 Masters thesis for RMIT, and Ph.D. theses for Swinburne University of Technology, and Macquarie University.
2017 Ph.D. examined and oral conducted for Lincoln University, NZ; Ph.D.s examined for Macquarie University, University of South Australia (2 theses), and the University of Adelaide.
2016 Ph.D. examined for Swinburne University of Technology, University of Sydney, and University of Cape Town.
2015 Ph.D. examined for University of South Australia and Macquarie University; and Masters dissertation examined for University of Cape Town.
2014 Ph.D. examined for University of New South Wales, Sydney; Macquarie, Sydney; Swinburne, Melbourne.
2013 Ph.D. examined for Macquarie, Sydney; UniSA, Melbourne; and RMIT, Melbourne.
2012 Ph.D. examined for Unisa, Adelaide; and Monash, Melbourne.
2008 - 2011 Ph.D. examinations (3), Masters examinations (3), several Hons.
Profession/industry-related research peer esteem
2022 Awarded Fellow Membership of AFAANZ
2022 Awarded Fellow Membership of CMA (Australia New Zealand)
2018 – 2020 AFAANZ New Zealand president
2015 – 2020 AFAANZ board member – elected by AFAANZ members
2014 - 2018 Member of the Academic Research Panel of Chartered Accountants Australia and New Zealand
2014 - 2018 Member of the Research Panel of the CIMA Centre of Excellence Australasia
TEACHING
My teaching is research informed. I aim to cultivate a desire in students to learn through my enthusiasm for the subject matter. I see teaching as facilitating learning. Therefore, I try to assist students to discover knowledge themselves in order to reach the stage where they can analyse and synthesise material in addition to applying it. I find this level of knowledge can be reached by students when they are provided with a safe environment to grapple with tough issues and encouraged to attempt problems with no single fixed solution, to consider various options, and to adopt a nuanced approach. These reflective skills also develop lifelong learning habits in students. In 2010, this teaching philosophy led to me receiving The University of Auckland Business School teaching excellence award.
I have taught Management Accounting and Sustainability Accounting at the third year, honours, and masters levels for many years, currently at The University of Auckland and earlier at Auckland University of Technology, The University of Waikato, among others. I introduced new courses and fundamentally re-engineered others to enhance its relevance, most recently in the professional master’s programme. In 2011, I was invited to teach a course at the University of Bologna (Italy) and in 2010 I taught a course at a French university in La Rochelle. I taught Management Accounting to Executive MBAs, Masters in Professional Accounting students and third year students at the University of Texas at Austin in 2000/2001. I also taught Management Accounting, Finance, and Financial Accounting at various levels (including MBA) at the University of Pretoria from 1996 to 2004.
I have supervised several doctoral students to successful completion, as detailed below. I am currently supervising four Ph.D. students. In line with my philosophy of assisting students and early-career researchers to publish, I have co-authored with many of my Ph.D. and Masters students.
I have examined more than 25 Ph.D. theses in total, including (since 2012) for Macquarie University, Monash University, RMIT, University of New South Wales, University of South Australia, Swinburne University, Deakin University, and University of Sydney.
Teaching satisfaction ratings
In answer to the question:
Overall, Charl was an effective teacher (on a 5-point scale with 3 being neutral)
2023 ACCTG 780 – 4.83/5.00 (100% agreed or strongly agreed)
2023 ACCTG 321 – 4.50/5.00 (94.4% agreed or strongly agreed, 1 student neutral)
2023 ACCTG 221 – 4.24/5.00 (84% agreed or strongly agreed, 1 student disagreed, the rest were neutral)
Supervision of full thesis-based Masters and Doctoral students (completed only)
2019 – 2024 Jolani Wilcocks, PhD.
2020 - 2023 Ruth Dimes, Ph.D.
2018 - 2023 Junyi Wang, Ph.D.
2017 – 2021 Stefan Bezuidenhout, Ph.D. (won best Ph.D. thesis from SAIPA)
2018 – 2021 Grace Low, Ph.D.
2016 - 2018 Pei-Chi Kelly Hsiao, Ph.D.
2015 - 2018 Corlia Joynt, Ph.D.
2013 - 2018 Marna de Klerk, Ph.D.
2014 - 2018 Lakshan Attanayake, Ph.D.
2013 - 2016 M.B. Farooq, Ph.D.
2009 - 2013 B. Williams, Ph.D.
2011 - 2012 J. Ye, M.Com
2009 - 2012 B. Alrazi, Ph.D.
2001 - 2006 M. Shotter, D.Com (Ph.D. equivalent)
2002 - 2005 E. Jacobs, D.Com (Ph.D. equivalent)
2000 - 2000 B. Williams, M.Tech
1998 - 1999 I. de Vries, M.Com
SERVICE AND ADMINISTRATIVE
I initiated the Sustainability Accounting Research Network and organised its first two conferences (Auckland, 2011; Hamilton, 2012), and remain chair of its steering committee. I also organised the following conferences: A-CSEAR Conference (Hamilton, 2013), Meditari Accountancy Research Conference (South Africa, 2014, 2016, 2018, 2020; Italy, 2015, 2021, 2023; Japan, 2017; Korea, 2019), and the Auckland Regional Accounting Conference (2009).
I have been involved in various committees to ensure alignment of our offerings with business and professional requirements, while ensuring academic rigour. This has on occasion involved the restructuring of offerings across courses and disciplines. I was also the representative of all universities on the South African Qualifications Authority's (SAQA) Standards Generating Body (SGB) for Finance and Accounting from 1999 to 2004 where standards were set for all teaching qualifications in South Africa.
2023 - Steering committee member for the Centre for Inclusive Capitalism
2023 - Discipline Area Lead (DAL) for Management Accounting
2020 Member of The University of Auckland Business School’s Research Excellence Awards Committee
2017 - 2019 Appointment committee chair and member for various GSM accounting and finance positions
2017 Committee member – MBA review
Committee member to draft the business masters graduate profile
2015 - 2020 AFAANZ board member – chair: conference technical committee (2016/7/8), and president (New Zealand (2018-2020)
2014 - 2021 Organised the Meditari Accountancy Research Conference in South Africa, Italy, Japan, and Korea.
2013 Organised the A-CSEAR Conference, Hamilton, New Zealand
2012 Organised the NZ SARN Conference, Hamilton, New Zealand
2012 Co-ordinated the Management School’s response to the challenge of nurturing partnerships with stakeholders
2011 Initiated and organised the SARN Conference, and continue to provide guidance as the chair of the steering committee
2010 - 2011 Chair of the research seminar organising committee in the Department
2010 - 2011 Departmental Research Committee member
2009 Organised the Auckland Region Accounting Conference
2008 - 2010 Member: HOD advisory committee
2008 - 2011 Member: Business School post-grad student research funding committee
2005 - 2006 Massey University, Auckland’s NZICA representative and co-ordinator
1999 - 2004 Member of the South African Qualifications Authority's (SAQA)
Standards Generating Body (SGB) for Finance and Accounting as the representative of all universities
1997 - 2004 Acting Head of the Department on several occasions
1997-1998 Member of four Faculty committees: 1. Learning Focus, 2. Electronic Learning Strategy, 3. Retention Strategy, and 4. Research Output guidelines
1997 - 1998 Member of a Faculty committee on Professional Ethics
1993 - 1994 Negotiated with ACCA, other University Departments, and colleagues to redesign existing programmes and implement new courses to facilitate the introduction of a new degree for students aiming to qualify as ACCAs