Professor Charl de Villiers


Charl de Villiers is Professor of Accounting at The University of Auckland, New Zealand. He is internationally known for his Sustainability Accounting and Integrated Reporting research and expertise. Charl is also an adjunct professor at the University of Cape Town, University of Pretoria, and University of the Western Cape, in South Africa; and Universiti Teknologi Mara, in Malaysia. 

Charl has over 350 research based publications and presentations, including more than 100 articles in refereed journals, and two Routledge published edited books, namely Sustainability Accounting and Integrated Reporting (2018), and The Routledge Handbook of Integrated Reporting (2020). He has published in Accounting, Organisations and Society; Journal of Management; Accounting, Auditing & Accountability Journal; British Accounting Review; and European Accounting Review, among other journals. Charl received the 2019 University of Auckland Business School Research Excellence Award. He publishes in both the qualitative and the quantitative research traditions and has published an average of more than 5 refereed journal articles per year since 2011, including an average of more than 3 per year in A or A* ranked journals.

Charl serves on the editorial board of 10 academic journals, including Accounting, Auditing & Accountability Journal; British Accounting Review; and Journal of Accounting and Public Policy. He is editor-in-chief of Meditari Accountancy Research and an editor of Accounting & Finance. Charl plays an active role in promoting sustainability accounting and integrated reporting research in New Zealand and Australia, having established and serving as chair of the steering committee of the Sustainability Accounting Research Network and its annual Conference. He also furthers accounting research in general, by regularly presenting and publishing on methodology, theory, the choice of research topic, what constitutes a contribution to the literature, and the writing of academic research. Charl was President (New Zealand) of AFAANZ (Accounting and Finance Association of Australia and New Zealand) from 2018 to 2020.

Selected publications and creative works (Research Outputs)

As of 29 October 2020 there will be no automatic updating of 'selected publications and creative works' from Research Outputs. Please continue to keep your Research Outputs profile up to date.
  • Garcia, J., de, V. C., & Li, Z. (2020). Is a client's corporate social responsibility performance a source of audit complexity?. International Journal of Auditing
    Other University of Auckland co-authors: Lina Li
  • de Villiers, C., & Dimes, R. (2020). How management control systems enable and constrain integrated thinking. MEDITARI ACCOUNTANCY RESEARCH10.1108/MEDAR-05-2020-0880
  • de Villiers, C., & Dimes, R. (2020). Determinants, mechanisms and consequences of corporate governance reporting: a research framework. JOURNAL OF MANAGEMENT & GOVERNANCE10.1007/s10997-020-09530-0
  • Endrikat, J., de Villiers, C., Guenther, T. W., & Guenther, E. M. (2020). Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation. BUSINESS & SOCIETY10.1177/0007650320930638
  • de Villiers, C., Cerbone, D., & Van Zijl, W. (2020). The South African government's response to COVID-19. Journal of Public Budgeting, Accounting and Financial Management10.1108/JPBAFM-07-2020-0120
  • Farooq, M. B., & de Villiers, C. (2019). How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 33 (2), 417-445. 10.1108/AAAJ-11-2018-3727
  • de Villiers, C., Dumay, J., & Maroun, W. (2019). Qualitative accounting research: dispelling myths and developing a new research agenda. ACCOUNTING AND FINANCE, 59 (3), 1459-1487. 10.1111/acfi.12487
  • 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. 10.1108/MEDAR-01-2019-0436

Contact details

Primary office location

Level 5, Room 5117
New Zealand