Professor Charl de Villiers


Charl is Professor of Accounting at The University of Auckland, New Zealand, where his research and teaching interests include Management Accounting, Sustainability Accounting, and Integrated Reporting. He 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; as well as a research fellow at the Centre for Sustainability Management at Leuphana University Lüneburg, Germany. Charl was President (New Zealand) of AFAANZ (Accounting and Finance Association of Australia and New Zealand) from 2018 to 2020.

Charl has more than 300 research based publications and presentations, including over 80 articles in refereed journals. He has published in Accounting, Organisations and Society; Journal of Management; Accounting, Auditing & Accountability Journal; British Accounting Review; and European Accounting Review (all rated A*, according to the ABDC journal quality list). 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 the 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 the choice of research topic, what constitutes a contribution to the literature, theory, methodology, and the writing of academic research. 

Selected publications and creative works (Research Outputs)

  • 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
  • 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
  • Farooq, M. B., & de Villiers, C. (2019). Understanding how managers institutionalise sustainability reportingEvidence from Australia and New Zealand. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 32 (5), 1240-1269. 10.1108/AAAJ-06-2017-2958
  • 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. 10.1108/AAAJ-10-2016-2756
  • de Villiers, C., & Hsiao, P.-C. K. (2018). A review of accounting research in Australasia. ACCOUNTING AND FINANCE, 58 (4), 993-1026. 10.1111/acfi.12424
  • 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. 10.1080/09540962.2018.1477675
  • 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. 10.1108/AAAJ-04-2018-3446

Contact details

Primary office location

Level 5, Room 5117
New Zealand