IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v63y2023i2p2187-2243.html
   My bibliography  Save this article

12 years of integrated reporting: A review of research

Author

Listed:
  • Nuradhi Kalpani Jayasiri
  • Sriyalatha Kumarasinghe
  • Rakesh Pandey

Abstract

Stakeholders’ demand for forward‐looking corporate reporting that includes both financial and non‐financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.

Suggested Citation

  • Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:2:p:2187-2243
    DOI: 10.1111/acfi.12958
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12958
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12958?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Monica Montecalvo & Federica Farneti & Charl de Villiers, 2018. "The potential of integrated reporting to enhance sustainability reporting in the public sector," Public Money & Management, Taylor & Francis Journals, vol. 38(5), pages 365-374, July.
    2. Kin-Wai Lee & Gillian Hian-Heng Yeo, 2016. "The association between integrated reporting and firm valuation," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1221-1250, November.
    3. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    4. Wendy Stubbs & Colin Higgins, 2018. "Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting," Journal of Business Ethics, Springer, vol. 147(3), pages 489-508, February.
    5. repec:eme:maj000:maj-12-2016-1498 is not listed on IDEAS
    6. Merve Kılıç & Cemil Kuzey, 2018. "Determinants of forward-looking disclosures in integrated reporting," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(1), pages 115-144, January.
    7. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1068-1089, August.
    8. Richard Slack & Ioannis Tsalavoutas, 2018. "Integrated reporting decision usefulness: Mainstream equity market views," Accounting Forum, Taylor & Francis Journals, vol. 42(2), pages 184-198, June.
    9. Abdifatah Ahmed Haji & Mutalib Anifowose, 2016. "Audit committee and integrated reporting practice: does internal assurance matter?," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(8/9), pages 915-948, September.
    10. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    11. Catherine Le Roux & Marius Pretorius, 2019. "Exploring the nexus between integrated reporting and sustainability embeddedness," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 822-843, June.
    12. repec:eme:aaaj00:aaaj-04-2016-2529 is not listed on IDEAS
    13. Warren Maroun, 2019. "Exploring the rationale for integrated report assurance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(6), pages 1826-1854, August.
    14. Charl de Villiers & Leonardo Rinaldi & Jeffrey Unerman, 2014. "Integrated Reporting: Insights, gaps and an agenda for future research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1042-1067, August.
    15. Tudor Oprisor, 2015. "Contributions to an Improved Framework for Integrated Reporting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 483-507, September.
    16. Shan Zhou & Roger Simnett & Wendy Green, 2017. "Does Integrated Reporting Matter to the Capital Market?," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 94-132, March.
    17. Carmen Correa Ruiz, 2013. "A Commentary on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 360-362, August.
    18. Cécile Churet & Robert G. Eccles, 2014. "Integrated Reporting, Quality of Management, and Financial Performance," Journal of Applied Corporate Finance, Morgan Stanley, vol. 26(1), pages 56-64, March.
    19. Laura Sierra‐García & Ana Zorio‐Grima & María A. García‐Benau, 2015. "Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 286-304, September.
    20. Carol A. Adams, 2017. "Conceptualising the contemporary corporate value creation process," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 906-931, May.
    21. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
    22. Abeer Hassan & Mahalaximi Adhikariparajuli & Mary Fletcher & Ahmed Elamer, 2019. "Integrated reporting in UK higher education institutions," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 844-876, October.
    23. Markus Milne & Rob Gray, 2013. "W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting," Journal of Business Ethics, Springer, vol. 118(1), pages 13-29, November.
    24. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
    25. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
    26. repec:eme:aaaj00:aaaj-04-2018-3446 is not listed on IDEAS
    27. David Alexander & Véronique Blum, 2016. "Ecological economics : A Luhmannian analysis of integrated reporting," Post-Print hal-01980803, HAL.
    28. repec:eme:maj000:maj-12-2015-1293 is not listed on IDEAS
    29. José V. Frias‐Aceituno & Lázaro Rodríguez‐Ariza & Isabel M. Garcia‐Sánchez, 2014. "Explanatory Factors of Integrated Sustainability and Financial Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 56-72, January.
    30. Leonardo Rinaldi & Jeffrey Unerman & Charl de Villiers, 2018. "Evaluating the integrated reporting journey: insights, gaps and agendas for future research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(5), pages 1294-1318, June.
    31. repec:eme:aaaj00:aaaj-04-2013-1313 is not listed on IDEAS
    32. Jill Atkins & Warren Maroun, 2018. "Integrated extinction accounting and accountability: building an ark," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(3), pages 750-786, March.
    33. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
    34. Cristina Gianfelici & Andrea Casadei & Federica Cembali, 2018. "The Relevance of Nationality and Industry for Stakeholder Salience: An Investigation Through Integrated Reports," Journal of Business Ethics, Springer, vol. 150(2), pages 541-558, June.
    35. John Dumay & Cristiana Bernardi & James Guthrie & Matteo La Torre, 2017. "Barriers to implementing the International Integrated Reporting Framework," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 461-480, October.
    36. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1120-1156, August.
    37. George Serafeim, 2015. "Integrated Reporting and Investor Clientele," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 34-51, June.
    38. Madalina Dumitru & Raluca Gina Guse, 2017. "The Legitimacy of the International Integrated Reporting Council," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 30-58, March.
    39. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
    40. Antonella Silvestri & Stefania Veltri & Andrea Venturelli & Saverio Petruzzelli, 2017. "A research template to evaluate the degree of accountability of integrated reporting: a case study," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 675-704, October.
    41. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    42. repec:eme:jaar00:jaar-01-2016-0007 is not listed on IDEAS
    43. Abeer Hassan & Mahalaximi Adhikariparajuli & Mary Fletcher & Ahmed Elamer, 2019. "Integrated reporting in UK higher education institutions," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 844-876, October.
    44. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    45. Tomoki Oshika & Chika Saka, 2017. "Sustainability KPIs for integrated reporting," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 13(3), pages 625-642, August.
    46. Shital Jhunjhunwala, 2014. "Beyond Financial Reporting-International Integrated Reporting Framework," Indian Journal of Corporate Governance, , vol. 7(1), pages 73-80, January.
    47. Beattie, Vivien & Smith, Sarah Jane, 2013. "Value creation and business models: Refocusing the intellectual capital debate," The British Accounting Review, Elsevier, vol. 45(4), pages 243-254.
    48. Felipe Zúñiga & Roxana Pincheira & Julie Walker & Michael Turner, 2020. "The effect of integrated reporting quality on market liquidity and analyst forecast error," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(4/5), pages 635-650, September.
    49. Elda du Toit, 2017. "The readability of integrated reports," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 629-653, October.
    50. Deegan, Craig, 2017. "Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 65-87.
    51. Marco Fasan & Chiara Mio, 2017. "Fostering Stakeholder Engagement: The Role of Materiality Disclosure in Integrated Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 26(3), pages 288-305, March.
    52. repec:eme:jal000:j.acclit.2016.05.003 is not listed on IDEAS
    53. Glen Lehman & Elizabeth Morton, 2017. "Accountability, corruption and social and environment accounting: Micro-political processes of change," Accounting Forum, Taylor & Francis Journals, vol. 41(4), pages 281-288, December.
    54. Anna Pistoni & Lucrezia Songini & Francesco Bavagnoli, 2018. "Integrated Reporting Quality: An Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 489-507, July.
    55. Maroun, Warren, 2017. "Assuring the integrated report: Insights and recommendations from auditors and preparers," The British Accounting Review, Elsevier, vol. 49(3), pages 329-346.
    56. Federico Barnabè & Maria Cleofe Giorgino & Martin Kunc, 2019. "Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 537-575, June.
    57. Abdifatah Ahmed Haji & Mutalib Anifowose, 2016. "Audit committee and integrated reporting practice: does internal assurance matter?," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(8/9), pages 915-948, September.
    58. Catherine Le Roux & Marius Pretorius, 2019. "Exploring the nexus between integrated reporting and sustainability embeddedness," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 822-843, June.
    59. Robert G. Eccles & Michael P. Krzus & Sydney Ribot, 2015. "Models of Best Practice in Integrated Reporting 2015," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 103-115, June.
    60. Nolin Riley Naynar & Asheer Jaywant Ram & Warren Maroun, 2018. "Expectation gap between preparers and stakeholders in integrated reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 26(2), pages 241-262, May.
    61. Lindie Engelbrecht & Yaeesh Yasseen & Irfaan Omarjee, 2018. "The role of the internal audit function in integrated reporting: a developing economy perspective," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 26(4), pages 657-674, October.
    62. Rezaee, Zabihollah, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 48-64.
    63. repec:eme:maj000:maj-10-2015-1253 is not listed on IDEAS
    64. Madalina DUMITRU & Raluca-Gina GU?E, 2016. "Assurance Of Integrated Reports: The State Of The Art," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 227-227, January.
    65. Charl de Villiers & Leonardo Rinaldi & Jeffrey Unerman, 2014. "Integrated Reporting: Insights, gaps and an agenda for future research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1042-1067, August.
    66. Warwick Stent & Tuyana Dowler, 2015. "Early assessments of the gap between integrated reporting and current corporate reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(1), pages 92-117, April.
    67. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1120-1156, August.
    68. Francesco Badia & Grazia Dicuonzo & Saverio Petruzzelli & Vittorio Dell’Atti, 2019. "Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 299-320, June.
    69. Cerbone, Dannielle & Maroun, Warren, 2020. "Materiality in an integrated reporting setting: Insights using an institutional logics framework," The British Accounting Review, Elsevier, vol. 52(3).
    70. Martin Esch & Benedikt Schnellbächer & Andreas Wald, 2019. "Does integrated reporting information influence internal decision making? An experimental study of investment behavior," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 599-610, May.
    71. Federica Farneti & Federica Casonato & Monica Montecalvo & Charl de Villiers, 2019. "The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(4), pages 556-579, June.
    72. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
    73. Juma Bananuka & Zainabu Tumwebaze & Laura Orobia, 2019. "The adoption of integrated reporting: a developing country perspective," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 17(1), pages 2-23, March.
    74. Gareth Owen, 2013. "Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 340-356, August.
    75. Judy Oliver & Gillian Vesty & Albie Brooks, 2016. "Conceptualising integrated thinking in practice," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(2), pages 228-248, February.
    76. Silvano Corbella & Cristina Florio & Alice Francesca Sproviero & Riccardo Stacchezzini, 2019. "Integrated reporting and the performativity of intellectual capital," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 459-483, June.
    77. Zabihollah Rezaee, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 36(1), pages 48-64, June.
    78. Andrew Knauer & George Serafeim, 2014. "Attracting Long-Term Investors Through Integrated Thinking and Reporting: A Clinical Study of a Biopharmaceutical Company," Journal of Applied Corporate Finance, Morgan Stanley, vol. 26(2), pages 57-64, June.
    79. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    80. de Villiers, Charl & Sharma, Umesh, 2020. "A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 70(C).
    81. Roger Simnett & Anna Louise Huggins, 2015. "Integrated reporting and assurance: where can research add value?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(1), pages 29-53, March.
    82. Merve Kılıç & Cemil Kuzey, 2018. "Assessing current company reports according to the IIRC integrated reporting framework," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 26(2), pages 305-333, June.
    83. Robert G. Eccles & Michael P. Krzus & Sydney Ribot, 2015. "Meaning and Momentum in the Integrated Reporting Movement," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 8-17, June.
    84. Warren Maroun & Jill Atkins, 2018. "The emancipatory potential of extinction accounting: Exploring current practice in integrated reports," Accounting Forum, Taylor & Francis Journals, vol. 42(1), pages 102-118, March.
    85. Dale Tweedie & Nonna Martinov-Bennie, 2015. "Entitlements and Time: Integrated Reporting's Double-edged Agenda," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 35(1), pages 49-61, April.
    86. Chaidali, Panagioula (Penny) & Jones, Michael John, 2017. "It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 1-20.
    87. Elisabeth Albertini, 2019. "Integrated reporting: an exploratory study of French companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 513-535, June.
    88. Judy Oliver & Gillian Vesty & Albie Brooks, 2016. "Conceptualising integrated thinking in practice," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 31(2), pages 228-248, February.
    89. Roger Simnett & Anna Louise Huggins, 2015. "Integrated reporting and assurance: where can research add value?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(1), pages 29-53, March.
    90. Elisabeth Sinnewe, 2017. "Examining the economic consequences of concise integrated reports: a pitch," Accounting Research Journal, Emerald Group Publishing Limited, vol. 30(4), pages 356-361, November.
    91. repec:eme:aaaj00:aaaj-06-2014-1736 is not listed on IDEAS
    92. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    93. repec:eme:aaaj00:aaaj-10-2018-3696 is not listed on IDEAS
    94. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    95. Dr Andrea B Coulson ,Professor Carol Adams ,Mr Michael N. Nugent ,Prof. Kathryn Hayes & Neelam Setia & Subhash Abhayawansa & Mahesh Joshi & Anh Vu Huynh, 2015. "Integrated reporting in South Africa: some initial evidence," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(3), pages 397-424, September.
    96. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    97. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    98. Dale Tweedie & Christian Nielsen & Nonna Martinov‐Bennie, 2018. "The Business Model in Integrated Reporting: Evaluating Concept and Application," Australian Accounting Review, CPA Australia, vol. 28(3), pages 405-420, September.
    99. repec:eme:maj000:maj-01-2016-1309 is not listed on IDEAS
    100. James Guthrie & Francesca Manes-Rossi & Rebecca Levy Orelli, 2017. "Integrated reporting and integrated thinking in Italian public sector organisations," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 553-573, October.
    101. Fiona Ann Robertson & Martin Samy, 2015. "Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(2), pages 190-223, May.
    102. Mary-Anne McNally & Dannielle Cerbone & Warren Maroun, 2017. "Exploring the challenges of preparing an integrated report," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 481-504, October.
    103. Hugo A. Macias & Angelica Farfan-Lievano, 2017. "Integrated reporting as a strategy for firm growth: multiple case study in Colombia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 605-628, October.
    104. Katherine W. Parrot & Brian X. Tierney, 2012. "Integrated Reporting, Stakeholder Engagement, and Balanced Investing at American Electric Power," Journal of Applied Corporate Finance, Morgan Stanley, vol. 24(2), pages 27-37, June.
    105. Abdifatah Ahmed Haji & Mutalib Anifowose, 2016. "The trend of integrated reporting practice in South Africa: ceremonial or substantive?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(2), pages 190-224, May.
    106. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
    107. Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
    108. Gareth Owen, 2013. "A Rejoinder to Commentaries on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum'," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 363-365, August.
    109. repec:eme:aaaj00:aaaj-06-2017-2957 is not listed on IDEAS
    110. Mahalaximi Adhikariparajuli & Abeer Hassan & Mary Fletcher & Ahmed A. Elamer, 2020. "Integrated reporting in higher education: insights from Scotland, Northern Ireland and Wales," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 17(3), pages 321-342, April.
    111. Sumit Lodhia & Gerard Stone, 2017. "Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights," Australian Accounting Review, CPA Australia, vol. 27(1), pages 17-33, March.
    112. Neelam Setia & Subhash Abhayawansa & Mahesh Joshi & Anh Vu Huynh, 2015. "Integrated reporting in South Africa: some initial evidence," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(3), pages 397-424, September.
    113. Colin Higgins & Wendy Stubbs & Dale Tweedie & Gregory McCallum, 2019. "Journey or toolbox? Integrated reporting and processes of organisational change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(6), pages 1662-1689, July.
    114. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2017. "What does materiality mean to integrated reporting preparers? An empirical exploration," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 533-552, October.
    115. Nuwan Gunarathne & Samanthi Senaratne, 2017. "Diffusion of integrated reporting in an emerging South Asian (SAARC) nation," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 32(4/5), pages 524-548, April.
    116. repec:eme:aaaj00:aaaj-04-2018-3463 is not listed on IDEAS
    117. Daniel Reimsbach & Rüdiger Hahn & Anil Gürtürk, 2018. "Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing," European Accounting Review, Taylor & Francis Journals, vol. 27(3), pages 559-581, May.
    118. Abdifatah Ahmed Haji & Dewan Mahboob Hossain, 2016. "Exploring the implications of integrated reporting on organisational reporting practice," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(4), pages 415-444, October.
    119. John Dumay & Tim Dai, 2017. "Integrated thinking as a cultural control?," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 574-604, October.
    120. repec:eme:aaaj00:aaaj-04-2013-1312 is not listed on IDEAS
    121. Fiona Ann Robertson & Martin Samy, 2015. "Factors affecting the diffusion of integrated reporting – a UK FTSE 100 perspective," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 6(2), pages 190-223, May.
    122. Michael Grassmann & Stephan Fuhrmann & Thomas W. Guenther, 2019. "Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 877-908, September.
    123. Sarah Adams & Roger Simnett, 2011. "Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector," Australian Accounting Review, CPA Australia, vol. 21(3), pages 292-301, September.
    124. repec:eme:aaaj00:aaaj-08-2016-2674 is not listed on IDEAS
    125. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
    126. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    127. repec:eme:aaaj00:aaaj-04-2013-1303 is not listed on IDEAS
    128. Jill Frances Atkins & Aris Solomon & Simon Norton & Nathan Lael Joseph, 2015. "The emergence of integrated private reporting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(1), pages 28-61, April.
    129. Elena Giovannoni & Maria Pia Maraghini, 2013. "The challenges of integrated performance measurement systems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(6), pages 978-1008, August.
    130. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R., 2017. "The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects," Research Papers 3546, Stanford University, Graduate School of Business.
    131. Elisa Menicucci, 2018. "Exploring forward-looking information in integrated reporting," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 19(1), pages 102-121, February.
    132. Elena Giovannoni & Maria Pia Maraghini, 2013. "The challenges of integrated performance measurement systems," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(6), pages 978-1008, August.
    133. Green, Wendy J. & Cheng, Mandy M., 2019. "Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 1-14.
    134. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.
    135. Elda du Toit & Renier van Zyl & Gina Schütte, 2017. "Integrated reporting by South African companies: a case study," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 654-674, October.
    136. Michael Grassmann & Stephan Fuhrmann & Thomas W. Guenther, 2019. "Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(5), pages 877-908, September.
    137. Eduardo Flores & Marco Fasan & Wesley Mendes‐da‐Silva & Joelson Oliveira Sampaio, 2019. "Integrated reporting and capital markets in an international setting: The role of financial analysts," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1465-1480, November.
    138. Abdifatah Ahmed Haji & Dewan Mahboob Hossain, 2016. "Exploring the implications of integrated reporting on organisational reporting practice," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(4), pages 415-444, October.
    139. Abdifatah Ahmed Haji & Mutalib Anifowose, 2016. "The trend of integrated reporting practice in South Africa: ceremonial or substantive?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(2), pages 190-224, May.
    140. Robert G. Eccles & George Serafeim & Michael P. Krzus, 2011. "Market Interest in Nonfinancial Information," Journal of Applied Corporate Finance, Morgan Stanley, vol. 23(4), pages 113-127, December.
    141. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
    142. Lies Bouten & Sophie Hoozée, 2015. "Challenges in Sustainability and Integrated Reporting," Post-Print hal-01563042, HAL.
    143. Erlane K. Ghani & Jauharoh Jamal & Evita Puspitasari & Ardi Gunardi, 2018. "Factors influencing integrated reporting practices among Malaysian public listed real property companies: a sustainable development effort," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 10(2), pages 144-162.
    144. Laura Mervelskemper & Daniel Streit, 2017. "Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 536-549, May.
    145. Robert G. Eccles & Michael P. Krzus & George Serafeim, 2011. "Market Interest in Nonfinancial Information," Harvard Business School Working Papers 12-018, Harvard Business School.
    146. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(7), pages 1090-1119, August.
    147. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2018. "Integrated reporting and narrative accountability: the role of preparers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(5), pages 1381-1405, May.
    148. repec:eme:aaaj00:aaaj-03-2013-1279 is not listed on IDEAS
    149. Filippo Vitolla & Antonio Salvi & Nicola Raimo & Felice Petruzzella & Michele Rubino, 2020. "The impact on the cost of equity capital in the effects of integrated reporting quality," Business Strategy and the Environment, Wiley Blackwell, vol. 29(2), pages 519-529, February.
    150. Aneetha Sukhari & Charl de Villiers, 2019. "The Influence of Integrated Reporting on Business Model and Strategy Disclosures," Australian Accounting Review, CPA Australia, vol. 29(4), pages 708-725, December.
    151. Sutton, Timothy G., 1984. "Lobbying of accounting standard-setting bodies in the U.K. and the U.S.A.: A Downsian analysis," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 81-95, January.
    152. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    2. Stefania Veltri & Antonella Silvestri, 2020. "The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3038-3054, December.
    3. Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
    4. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
    5. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.
    6. Annika Wahl & Michel Charifzadeh & Fabian Diefenbach, 2020. "Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2542-2556, September.
    7. Jannik Gerwanski & Othar Kordsachia & Patrick Velte, 2019. "Determinants of materiality disclosure quality in integrated reporting: Empirical evidence from an international setting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(5), pages 750-770, July.
    8. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    9. Stefan Bezuidenhout & Charl de Villiers & Ruth Dimes, 2023. "How management control systems can enable, constrain, and embed integrated reporting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4251-4273, December.
    10. Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.
    11. Linda Kannenberg & Philipp Schreck, 2019. "Integrated reporting: boon or bane? A review of empirical research on its determinants and implications," Journal of Business Economics, Springer, vol. 89(5), pages 515-567, July.
    12. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
    13. José Navarrete-Oyarce & Juan Alejandro Gallegos & Hugo Moraga-Flores & José Luis Gallizo, 2021. "Integrated Reporting as an Academic Research Concept in the Area of Business," Sustainability, MDPI, vol. 13(14), pages 1-16, July.
    14. Luca Leukhardt & Michel Charifzadeh & Fabian Diefenbach, 2022. "Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1482-1494, September.
    15. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
    16. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2021. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 522-534, January.
    17. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
    18. Serena Santis & Michela Bianchi & Alberto Incollingo & Marco Bisogno, 2018. "Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis," Sustainability, MDPI, vol. 11(1), pages 1-15, December.
    19. Kar Shun Wong & Azlan Amran & Ei Yet Chu, 2023. "Institutional antecedents of integrated reporting quality: The moderating role of board independence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 621-640, March.
    20. Jukka Mähönen, 2020. "Comprehensive Approach to Relevant and Reliable Reporting in Europe: A Dream Impossible?," Sustainability, MDPI, vol. 12(13), pages 1-38, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:63:y:2023:i:2:p:2187-2243. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.