Items where authors include "Maroun, W."

Article

Ecim, D., Maroun, W. orcid.org/0000-0001-7448-1220 and Ferreira, C. (2025) Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations' Extra-Financial Reports. Corporate Social Responsibility and Environmental Management. ISSN 1535-3958

Da Mata, D., Lai, T., Ecim, D. et al. (2 more authors) (2025) Biodiversity reporting: Comparing listed entities in the United Kingdom and South Africa. South African Journal of Business Management, 56 (1). a4713. ISSN 2078-5585

Steenkamp, A.C.R., Maroun, W. orcid.org/0000-0001-7448-1220, Padia, N. et al. (1 more author) (2025) Disclosure of the six capitals in strategy, risk and performance sections: Evidence from South Africa. South African Journal of Business Management, 56 (1). a4719. ISSN 2078-5585

De Widt, D., Maroun, W. orcid.org/0000-0001-7448-1220 and Atkins, J. (2025) Neutralizing Deviance at State‐owned Enterprises: The Case of South African Airways. Abacus. ISSN 0001-3072

Ferreira, C., Ecim, D. and Maroun, W. orcid.org/0000-0001-7448-1220 (2024) An analysis of the extent of integrated thinking reflected in key performance indicators: evidence from South Africa. Sustainability Accounting, Management and Policy Journal. ISSN 2040-8021

Maroun, W. orcid.org/0000-0001-7448-1220 and Ecim, D. orcid.org/0000-0001-7549-3258 (2024) Biodiversity reporting by United Kingdom (UK)‐listed companies: A review of extent, content and readability of disclosures. Business Strategy and the Environment, 33 (8). pp. 7800-7824. ISSN 0964-4733

Rabinowitz, D. orcid.org/0009-0007-2179-9463, Surty, M.I. orcid.org/0000-0002-7692-6614, Mohamed, W. orcid.org/0000-0002-3239-2964 et al. (1 more author) (2024) Perceptions of the implementation of credit rating agency regulation in South Africa. South African Journal of Economic and Management Sciences, 27 (1). a5781. ISSN 1015-8812

Schwenke, N., Sebastian, A. and Maroun, W. orcid.org/0000-0001-7448-1220 (2024) Evaluating shareholder wealth creation in JSE-listed investment holding companies. South African Journal of Economic and Management Sciences, 27 (1). ISSN 1015-8812

Lemma, T.T. orcid.org/0000-0001-9806-3170, Negash, M., Lulseged, A. et al. (1 more author) (2024) Sustainability assurance and corporate environmental accountability. Business Strategy and the Environment, 33 (4). pp. 3167-3183. ISSN 0964-4733

Myeza, L., Kok, M., Lange, Y. et al. (1 more author) (2024) Stakeholder engagement during the COVID-19 crisis: perspectives from South Africa. Social Responsibility Journal, 20 (5). pp. 919-938. ISSN 1747-1117

Maroun, W. and Duboisee De Ricquebourg, A. orcid.org/0000-0002-5268-2109 (2024) How auditors identify and report key audit matters - An organizational routines perspective. British Accounting Review, 56 (2). 101263. ISSN 0890-8389

Kopnina, H. orcid.org/0000-0001-7617-2288, Zhang, S.R., Anthony, S. orcid.org/0000-0001-7925-8589 et al. (2 more authors) (2024) The inclusion of biodiversity into Environmental, Social, and Governance (ESG) framework: A strategic integration of ecocentric extinction accounting. Journal of Environmental Management, 351. 119808. ISSN 0301-4797

De Freitas, M.T. orcid.org/0000-0003-4028-2199, van Zijl, W. orcid.org/0000-0002-3300-9664, Ram, A.J. orcid.org/0000-0002-8212-2487 et al. (1 more author) (2024) Stakeholder and jurisdictional influence over IFRS 10's development. South African Journal of Accounting Research, 38 (1). pp. 27-49. ISSN 1029-1954

Maroun, W. orcid.org/0000-0001-7448-1220, Ecim, D. and Cerbone, D. (2023) Refining integrated thinking. Sustainability Accounting, Management and Policy Journal, 14 (7). pp. 1-25. ISSN 2040-8021

Atkins, J.F., Atkins, B., Maroun, W. orcid.org/0000-0001-7448-1220 et al. (2 more authors) (2023) Conservation through conversation? Therapeutic engagement on biodiversity and extinction between NGOs and companies. Business Strategy and the Environment, 32 (5). pp. 2631-2647. ISSN 0964-4733

Ecim, D. orcid.org/0000-0001-7549-3258 and Maroun, W. orcid.org/0000-0001-7448-1220 (2023) A review of integrated thinking research in developed and developing economies. Journal of Accounting in Emerging Economies, 13 (3). pp. 589-612. ISSN 2042-1168

Atkins, J. orcid.org/0000-0001-8727-0019, Atkins, B., Maroun, W. et al. (2 more authors) (2023) Conservation through conversation? Therapeutic engagement on biodiversity and extinction between NGOs and companies. Business Strategy and the Environment, 32 (5). pp. 2631-2647. ISSN 0964-4733

Dikuua, M.B., Maroun, W. orcid.org/0000-0001-7448-1220, van Zijl, W. et al. (1 more author) (2023) Audit regulation and its relevance for audit quality in Namibia. South African Journal of Economic and management Sciences, 26 (1). a4866. ISSN 1015-8812

Myeza, L., Ecim, D. orcid.org/0000-0001-7549-3258 and Maroun, W. orcid.org/0000-0001-7448-1220 (2023) The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa. Journal of Public Budgeting, Accounting and Financial Management, 35 (6). pp. 52-77. ISSN 1096-3367

Ecim, D., Maroun, W. orcid.org/0000-0001-7448-1220 and Duboisee De Ricquebourg, A. orcid.org/0000-0002-5268-2109 (2023) An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020. South African Journal of Business Management, 54 (1). a3669. ISSN 2078-5585

Kildaire, K., Sebastian, A. orcid.org/0000-0001-8473-7074 and Maroun, W. orcid.org/0000-0001-7448-1220 (2023) Indicators of firm growth: Evidence from the JSE. South African Journal of Accounting Research, 37 (1). pp. 1-18. ISSN 1029-1954

Maroun, W. orcid.org/0000-0001-7448-1220, van Zijl, W. orcid.org/0000-0002-3300-9664, Chesaina, R. et al. (1 more author) (2022) The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations. Australian Accounting Review, 32 (3). pp. 334-351. ISSN 1035-6908

Maroun, W. orcid.org/0000-0001-7448-1220 (2022) Corporate governance and the use of external assurance for integrated reports. Corporate Governance: An International Review, 30 (5). pp. 584-607. ISSN 0964-8410

Maroun, W. orcid.org/0000-0001-7448-1220 and van Zijl, W. orcid.org/0000-0002-3300-9664 (2022) Fair value accounting: epistemic commitment and resistance. Accounting Forum, 46 (3). pp. 215-240. ISSN 0155-9982

Gutmayer, T., Cerbone, D. and Maroun, W. orcid.org/0000-0001-7448-1220 (2022) An Evaluation of Business Model Disclosures in Integrated Reports. Australian Accounting Review, 32 (2). pp. 220-237. ISSN 1035-6908

Maddock, L. orcid.org/0000-0003-4544-2550 and Maroun, W. orcid.org/0000-0001-7448-1220 (2022) All things great and small. Accounting, Auditing and Accountability Journal, 35 (4). p. 1184. ISSN 0951-3574

Maddock, L. orcid.org/0000-0003-4544-2550 and Maroun, W. orcid.org/0000-0001-7448-1220 (2022) SOS: accountability 2021 September. Accounting, Auditing & Accountability Journal, 35 (4). p. 1185. ISSN 0951-3574

Wallington, C., Marques, G. orcid.org/0000-0001-6717-1769 and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Equity Versus Liabilities Debate, in the Context of Accounting for Employee Share Options. Australian Accounting Review, 31 (4). pp. 286-306. ISSN 1035-6908

Buchling, M. and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Biodiversity reporting practices of the South African national parks. Social Responsibility Journal, 19 (1). pp. 138-165. ISSN 1747-1117

Maddock, L. and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Challenges facing educational support and enrichment initiatives: The need for guidelines and clarity. South African Journal of Higher Education, 35 (5). ISSN 1011-3487

Myeza, L. orcid.org/0000-0002-3235-9697, Nkhi, N. orcid.org/0000-0002-3088-3786 and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Risk management factors contributing to transgressions in the procurement practices in South African SOEs. Journal of Accounting in Emerging Economies, 11 (5). pp. 735-751. ISSN 2042-1168

Logie, J. and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator. Australian Accounting Review, 31 (2). pp. 128-149. ISSN 1035-6908

Büchling, M. orcid.org/0000-0001-5651-0454 and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Accounting for Biodiversity and Extinction: The Case of South African National Parks. Social and Environmental Accountability Journal, 41 (1-2). pp. 66-97. ISSN 0969-160X

Maroun, W. orcid.org/0000-0001-7448-1220 and Atkins, J. (2021) A Practical Application of Accounting for Biodiversity: The Case of Soil Health. Social and Environmental Accountability Journal, 41 (1-2). pp. 37-65. ISSN 0969-160X

Ndaba, H. orcid.org/0000-0001-8243-3245, Harber, M. orcid.org/0000-0002-3726-0696 and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Audit quality implications of regulatory change in South Africa. Journal of Accounting in Emerging Economies, 11 (3). pp. 477-507. ISSN 2042-1168

Kok, M. and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Not all experts are equal in the eyes of the International Auditing and Assurance Standards Board: On the application of ISA510 and ISA620 by South African registered auditors. South African Journal of Economic and Management Sciences, 24 (1). a3784. ISSN 1015-8812

Pandya, A., van Zijl, W. orcid.org/0000-0002-3300-9664 and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) Fair value accounting implementation challenges in South Africa. Journal of Accounting in Emerging Economies, 11 (2). pp. 216-246. ISSN 2042-1168

Prinsloo, A. and Maroun, W. orcid.org/0000-0001-7448-1220 (2021) An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting. Sustainability Accounting, Management and Policy Journal, 12 (1). pp. 1-29. ISSN 2040-8021

Ecim, D., Lang, Y., Cerbone, D. et al. (3 more authors) (2020) Crisis communication initiatives between South African retailers and their stakeholders during COVID-19. The Retail and Marketing Review, 16 (3). pp. 32-47. ISSN 2708-3209

Maroun, W. orcid.org/0000-0001-7448-1220 and Prinsloo, A. (2020) Drivers of combined assurance in a sustainable development context: Evidence from integrated reports. Business Strategy and the Environment, 29 (8). pp. 3702-3719. ISSN 0964-4733

Atkins, J. orcid.org/0000-0001-8727-0019 and Maroun, W. (2020) The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing and Accountability Journal, 33 (8). pp. 1835-1870. ISSN 0951-3574

Atkins, J. and Maroun, W. orcid.org/0000-0001-7448-1220 (2020) The Naturalist's Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing and Accountability Journal, 33 (8). pp. 1835-1870. ISSN 0951-3574

Harber, M. and Maroun, W. orcid.org/0000-0001-7448-1220 (2020) Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy. Managerial Auditing Journal, 35 (7). pp. 861-896. ISSN 0268-6902

Marques, G.K., Maroun, W. orcid.org/0000-0001-7448-1220 and Garnett, R. (2020) Challenging the accounting for goodwill in the context of a business combination. South African Journal of Economic and management Sciences, 23 (1). a3255. ISSN 1015-8812

Cerbone, D. and Maroun, W. orcid.org/0000-0001-7448-1220 (2020) Materiality in an integrated reporting setting: Insights using an institutional logics framework. The British Accounting Review, 52 (3). 100876. ISSN 0890-8389

Maroun, W. orcid.org/0000-0001-7448-1220 (2020) A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. Journal of Business Ethics, 161 (1). pp. 187-209. ISSN 0167-4544

Atkins, J.F. orcid.org/0000-0001-8727-0019 and Maroun, W. (2018) Integrated extinction accounting and accountability: Building an Ark. Accounting, Auditing & Accountability Journal, 31 (3). pp. 750-786. ISSN 0951-3574

Maroun, W. and Atkins, J.F. orcid.org/0000-0001-8727-0019 (2018) The emancipatory potential of extinction accounting: Exploring current practice in integrated reports. Accounting Forum, 42 (1). pp. 102-118. ISSN 0155-9982

Atkins, J.F. orcid.org/0000-0001-8727-0019, Maroun, W., Atkins, B. et al. (1 more author) (2018) From the Big Five to the Big Four? Exploring Extinction Accounting for the Rhinoceros. Accounting, Auditing & Accountability Journal, 31 (2). pp. 674-702. ISSN 0951-3574

Book Section

Seidenstein, T. and Maroun, W. orcid.org/0000-0001-7448-1220 (2025) Assurance and Its Contribution to Sustainable Development. In: Kharas, H., Makino, K., McArthur, J.W. and Nelson, J., (eds.) For the World’s Profit: How Business Can Support Sustainable Development. Brookings Institution Press , pp. 199-213.

Merino, A., Maroun, W. orcid.org/0000-0001-7448-1220 and Callaghan, C. (2024) Framework for academic success: Roles and responsibilities of both students and lecturers. In: Loots, E. and Oberholster, J., (eds.) Rethinking commerce education in South Africa: The case for change to develop future-fit business leaders. AOSIS Publishing , Cape Town, South Africa , pp. 81-94. ISBN 978-1-77995-310-0

van Zijl, W. and Maroun, W. orcid.org/0000-0001-7448-1220 (2024) Chapter 10 - Outlining commitment and resistance to dominant accounting paradigms. In: Research Handbook on Financial Accounting. Edward Elgar Publishing , Cheltenham, UK , pp. 172-184. ISBN 9781803920580

Cerbone, D. and Maroun, W. orcid.org/0000-0001-7448-1220 (2024) Chapter 9 - Materiality in sustainability and integrated reporting contexts: an application of logics. In: Research Handbook on Financial Accounting. Edward Elgar Publishing , Cheltenham, UK , pp. 156-170. ISBN 9781803920580

Lange, Y. and Maroun, W. orcid.org/0000-0001-7448-1220 (2024) Avocado cultivation and biodiversity challenges. In: Atkins, J., (ed.) Protecting natural capital and biodiversity in the agri-food sector. Burleigh Dodds , Cambridge , pp. 45-64. ISBN 9781801463515

Monograph

Ecim, D., Maroun, W. orcid.org/0000-0001-7448-1220 and Lange, Y. (2021) The exploration and development of the concept of integrated thinking. Report. SAICA

Atkins, J., Buchling, M., Cerbone, D. et al. (7 more authors) (2020) Accounting, governance and integrated thinking in the context of COVID-19. Report. University Of The Witwatersrand, Johannesburg

Maroun, W. orcid.org/0000-0001-7448-1220 and Atkins, J. (2015) The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community. Report. ACCA

Atkins, J. and Maroun, W. orcid.org/0000-0001-7448-1220 (2014) South African institutional investors’ perceptions of integrated reporting. Report. ACCA

Solomon, J. and Maroun, W. orcid.org/0000-0001-7448-1220 (2012) Integrated reporting: the new face of social, ethical and environmental reporting in South Africa? Report. The Association of Chartered Certified Accountants

Atkins, J., Buchling, M., Cerbone, D. et al. (4 more authors) Integrated report quality: A review of South African-specific research. Report. University of the Witwatersrand , Johannesburg, South Africa.

Atkins, J. and Maroun, W. orcid.org/0000-0001-7448-1220 South African institutional investors’ perceptions of integrated reporting. Report. The Association of Chartered Certified Accountants

Book

Maroun, W. orcid.org/0000-0001-7448-1220 and Cerbone, D. (2024) Corporate Governance in South Africa. De Gruyter Studies in Corporate Governance, 2 . De Gruyter . ISBN 9783111336961

Dikuua, M., Wyk, J., Chata, T., Maroun, W. orcid.org/0000-0001-7448-1220 and Ram, A.J. (2024) Corporate Governance in Namibia. De Gruyter Studies in Corporate Governance, 7 . Walter de Gruyter GmbH , Berlin/Boston , (126pp). ISBN 9783110778076