IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v57y2017i4p937-959.html
   My bibliography  Save this article

Integrated reporting: background, measurement issues, approaches and an agenda for future research

Author

Listed:
  • Charl de Villiers
  • Elmar R. Venter
  • Pei†Chi Kelly Hsiao

Abstract

We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.

Suggested Citation

  • 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.
  • Handle: RePEc:bla:acctfi:v:57:y:2017:i:4:p:937-959
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12246
    Download Restriction: no

    References listed on IDEAS

    as
    1. Nikolaev, V. & van Lent, L.A.G.M., 2005. "The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy," Discussion Paper 2005-67, Tilburg University, Center for Economic Research.
    2. 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.
    3. 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.
    4. Colin Higgins & Wendy Stubbs & Tyron Love, 2014. "Walking the talk(s): Organisational narratives of integrated reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(7), pages 1090-1119, August.
    5. Mark Lang & Karl V. Lins & Mark Maffett, 2012. "Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 729-774, June.
    6. repec:eee:crpeac:v:33:y:2015:i:c:p:92-116 is not listed on IDEAS
    7. N. Rowbottom & J. Locke, 2016. "The emergence of >IR>," Accounting and Business Research, Taylor & Francis Journals, vol. 46(1), pages 83-115, January.
    8. 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, vol. 27(7), pages 1042-1067, August.
    9. Warren Maroun, 2015. "Culture, profitability, non-financial reporting and a meta-analysis: Comments and observations," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(3), pages 322-330, October.
    10. repec:eee:crpeac:v:27:y:2015:i:c:p:1-17 is not listed on IDEAS
    11. 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.
    12. David Hay, 2015. "The frontiers of auditing research," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(2), pages 158-174, August.
    13. repec:eee:crpeac:v:27:y:2015:i:c:p:18-22 is not listed on IDEAS
    14. Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
    15. George Serafeim, 2015. "Integrated Reporting and Investor Clientele," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 34-51, June.
    16. Hichem khlif & Khaled Hussainey & Imen Achek, 2015. "The effect of national culture on the association between profitability and corporate social and environmental disclosure: A meta-analysis," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(3), pages 296-321, October.
    17. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    18. Wendy Stubbs & Colin Higgins, 2014. "Integrated Reporting and internal mechanisms of change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(7), pages 1068-1089, August.
    19. Peter F. Pope & Stuart J. McLeay, 2011. "The European IFRS experiment: objectives, research challenges and some early evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 233-266, August.
    20. Elizabeth Mey & Marna de Klerk, 2015. "Association between having a CA(SA) as CEO and accruals quality," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(3), pages 276-295, October.
    21. Larcker, David F. & Rusticus, Tjomme O., 2010. "On the use of instrumental variables in accounting research," Journal of Accounting and Economics, Elsevier, vol. 49(3), pages 186-205, April.
    22. 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.
    23. Jennifer Francis & Dhananjay Nanda & Per Olsson, 2008. "Voluntary Disclosure, Earnings Quality, and Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 46(1), pages 53-99, March.
    24. repec:eee:crpeac:v:27:y:2015:i:c:p:23-28 is not listed on IDEAS
    25. Alexandre Rambaud & Jacques Richard, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," Post-Print hal-01253476, HAL.
    26. Jill Atkins & Warren Maroun, 2015. "Integrated reporting in South Africa in 2012: Perspectives from South African institutional investors," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(2), pages 197-221, August.
    27. Warwick Stent & Tuyana Dowler, 2015. "Early assessments of the gap between integrated reporting and current corporate reporting," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(1), pages 92-117, April.
    28. Jennifer Gippel & Tom Smith & Yushu Zhu, 2015. "Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 143-168, June.
    29. Jill Frances Atkins & Aris Solomon & Simon Norton & Nathan Lael Joseph, 2015. "The emergence of integrated private reporting," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(1), pages 28-61, April.
    30. Lee Parker, 2015. "Accounting historiography: looking back to the future," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(2), pages 142-157, August.
    31. Nikolaev, V. & van Lent, L.A.G.M., 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," Other publications TiSEM 04869b30-e8a9-4ecf-84ae-6, Tilburg University, School of Economics and Management.
    32. Valeri Nikolaev & Laurence van Lent, 2005. "The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 677-724.
    33. 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.
    34. Judy Brown & Jesse Dillard, 2014. "Integrated reporting: On the need for broadening out and opening up," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(7), pages 1120-1156, August.
    35. Marek Reuter & Martin Messner, 2015. "Lobbying on the integrated reporting framework: An analysis of comment letters to the 2011 discussion paper of the IIRC," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 28(3), pages 365-402, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:kap:jmgtgv:v:23:y:2019:i:2:d:10.1007_s10997-018-9428-6 is not listed on IDEAS

    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:57:y:2017:i:4:p:937-959. See general information about how to correct material in RePEc.

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

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.