IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v63y2023i2p2503-2555.html
   My bibliography  Save this article

Diffusion of integrated reporting, insights and potential avenues for future research

Author

Listed:
  • Amir Hossain
  • Sudipta Bose
  • Abul Shamsuddin

Abstract

This study reviews the diffusion of integrated reporting (IR) research. The systematic literature review method is used to review the effects of IR at the organisational level, determinants of IR adoption and integrated report quality (IRQ), assurance on IR, economic consequences of IR/IRQ, and research design issues to set agendas for future research. The review covers 119 peer‐reviewed IR articles published in 36 journals between 2012 and 2021. It finds that the IR literature is dominated by organisational‐level studies, but there is limited research on the economic consequences of IR/IRQ, and the findings are inconclusive to date. Further, the factors that determine IR adoption/IRQ are not conclusive, and there is scarce research on IR assurance. This review contributes to the emerging IR literature and provides valuable insights to the International Integrated Reporting Council (IIRC) in establishing the IR framework as a global reporting norm in practice.

Suggested Citation

  • 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.
    • Handle: RePEc:bla:acctfi:v:63:y:2023:i:2:p:2503-2555
    DOI: 10.1111/acfi.12981
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12981
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12981?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. repec:eme:maj000:maj-12-2016-1498 is not listed on IDEAS
    5. repec:eme:aaaj00:aaaj-07-2016-2631 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. Core, John E., 2001. "A review of the empirical disclosure literature: discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 441-456, September.
    9. 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.
    10. El Ghoul, Sadok & Guedhami, Omrane & Kwok, Chuck C.Y. & Mishra, Dev R., 2011. "Does corporate social responsibility affect the cost of capital?," Journal of Banking & Finance, Elsevier, vol. 35(9), pages 2388-2406, September.
    11. 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.
    12. 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.
    13. repec:eme:aaaj00:aaaj-04-2016-2529 is not listed on IDEAS
    14. Ertugrul, Mine & Lei, Jin & Qiu, Jiaping & Wan, Chi, 2017. "Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 52(2), pages 811-836, April.
    15. Kearney, Colm & Liu, Sha, 2014. "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, vol. 33(C), pages 171-185.
    16. 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.
    17. Nicola Raimo & Filippo Vitolla & Arcangelo Marrone & Michele Rubino, 2020. "The role of ownership structure in integrated reporting policies," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2238-2250, September.
    18. 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.
    19. 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.
    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. Josette Caruana & Ian Grech, 2019. "Tweaking public sector reporting with integrated reporting (IR) concepts," Public Money & Management, Taylor & Francis Journals, vol. 39(6), pages 409-417, August.
    22. 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.
    23. repec:eme:aaaj00:aaaj-04-2018-3446 is not listed on IDEAS
    24. Pablo Rodríguez-Gutiérrez & Carmen Correa & Carlos Larrinaga, 2019. "Is integrated reporting transformative?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(3), pages 617-644, June.
    25. repec:eme:maj000:maj-12-2015-1293 is not listed on IDEAS
    26. 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.
    27. 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.
    28. Tim Loughran & Bill Mcdonald, 2016. "Textual Analysis in Accounting and Finance: A Survey," Journal of Accounting Research, Wiley Blackwell, vol. 54(4), pages 1187-1230, September.
    29. 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.
    30. 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.
    31. George Serafeim, 2015. "Integrated Reporting and Investor Clientele," Journal of Applied Corporate Finance, Morgan Stanley, vol. 27(2), pages 34-51, June.
    32. Victoria A. Obeng & Kamran Ahmed & Steven F. Cahan, 2021. "Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters," European Accounting Review, Taylor & Francis Journals, vol. 30(4), pages 645-674, August.
    33. 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.
    34. Barbara Borgato & Pier Luigi Marchini, 2021. "Auditors’ perceptions of integrated reporting assurance: insights from Italy," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(7), pages 31-53, June.
    35. Mohammad Badrul Muttakin & Dessalegn Mihret & Tesfaye Taddese Lemma & Arifur Khan, 2020. "Integrated reporting, financial reporting quality and cost of debt," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 28(3), pages 517-534, February.
    36. 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.
    37. 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.
    38. Delphine Gibassier & Michelle Rodrigue & Diane-Laure Arjaliès, 2018. "“Integrated reporting is like God: no one has met Him, but everybody talks about Him”," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(5), pages 1349-1380, June.
    39. 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.
    40. Elda du Toit, 2017. "The readability of integrated reports," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 629-653, October.
    41. 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.
    42. 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.
    43. Alessandro Lai & Gaia Melloni & Riccardo Stacchezzini, 2016. "Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 165-177, March.
    44. Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
    45. 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.
    46. 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.
    47. 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.
    48. James Guthrie & Francesca Manes Rossi & Rebecca Levy Orelli & Giuseppe Nicolò, 2020. "Investigating risk disclosures in Italian integrated reports," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 28(6), pages 1149-1178, May.
    49. Kewei Hou & David T. Robinson, 2006. "Industry Concentration and Average Stock Returns," Journal of Finance, American Finance Association, vol. 61(4), pages 1927-1956, August.
    50. Loïc Decaux & Gerrit Sarens, 2015. "Implementing combined assurance: insights from multiple case studies," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 30(1), pages 56-79, January.
    51. 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.
    52. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    53. 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.
    54. Loïc Decaux & Gerrit Sarens, 2015. "Implementing combined assurance: insights from multiple case studies," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(1), pages 56-79, January.
    55. 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.
    56. 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.
    57. Gerard William Stone & Sumit Lodhia, 2019. "Readability of integrated reports: an exploratory global study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 32(5), pages 1532-1557, July.
    58. 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.
    59. Mumbi Maria Wachira & Thomas Berndt & Carlos Martinez Romero, 2019. "The adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework: lessons from South Africa," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 16(5), pages 613-629, June.
    60. 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.
    61. Jill Atkins & Warren Maroun, 2015. "Integrated reporting in South Africa in 2012," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 23(2), pages 197-221, August.
    62. 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.
    63. Laura Girella & Paola Rossi & Stefano Zambon, 2019. "Exploring the firm and country determinants of the voluntary adoption of integrated reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1323-1340, November.
    64. Tim Loughran & Bill Mcdonald, 2011. "When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks," Journal of Finance, American Finance Association, vol. 66(1), pages 35-65, February.
    65. 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.
    66. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "The impact of national culture on integrated reporting quality. A stakeholder theory approach," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1558-1571, December.
    67. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 31(3), pages 129-137.
    68. Alexander Landau & Janina Rochell & Christian Klein & Bernhard Zwergel, 2020. "Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(4), pages 1750-1763, May.
    69. repec:eme:maj000:maj-08-2014-1074 is not listed on IDEAS
    70. 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.
    71. 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.
    72. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    73. repec:eme:maj000:maj-01-2016-1309 is not listed on IDEAS
    74. 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.
    75. 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.
    76. 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.
    77. 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.
    78. 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.
    79. Obeng, Victoria A. & Ahmed, Kamran & Miglani, Seema, 2020. "Integrated reporting and earnings quality: The moderating effect of agency costs," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
    80. Ghazi Zouari & Kawther Dhifi, 2021. "The impact of board characteristics on integrated reporting: case of European companies," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 83-94, March.
    81. 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.
    82. Thinh Gia Hoang & Trang Kieu Vu & Ha Tuyet Nguyen & Hiep Ngoc Luu, 2020. "Mandatory integrated reporting disclosure and corporate misreporting," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 21(3), pages 363-382, June.
    83. 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.
    84. 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.
    85. 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.
    86. Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 385-420, May.
    87. repec:eme:aaaj00:aaaj-08-2016-2674 is not listed on IDEAS
    88. 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.
    89. 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.
    90. Pablo Rodríguez-Gutiérrez & Carmen Correa & Carlos Larrinaga, 2019. "Is integrated reporting transformative?," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 10(3), pages 617-644, June.
    91. 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.
    92. 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.
    93. repec:eme:aaaj00:aaaj-10-2015-2275 is not listed on IDEAS
    94. repec:eme:jaar00:jaar-02-2019-0025 is not listed on IDEAS
    95. 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.
    96. Maxi Steyn, 2014. "Organisational benefits and implementation challenges of mandatory integrated reporting," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 5(4), pages 476-503, October.
    97. 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.
    98. 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.
    99. 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.
    100. Beyer, Anne & Cohen, Daniel A. & Lys, Thomas Z. & Walther, Beverly R., 2010. "The financial reporting environment: Review of the recent literature," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 296-343, December.
    101. 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.
    102. Maxi Steyn, 2014. "Organisational benefits and implementation challenges of mandatory integrated reporting," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 5(4), pages 476-503, October.
    103. 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.
    104. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
    105. repec:eme:aaaj00:aaaj-03-2013-1279 is not listed on IDEAS
    106. Hien Hoang & Soon-Yeow Phang, 2021. "How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?," European Accounting Review, Taylor & Francis Journals, vol. 30(1), pages 175-195, January.
    107. Tesfaye T. Lemma & Arifur Khan & Mohammad Badrul Muttakin & Dessalegn Getie Mihret, 2019. "Is integrated reporting associated with corporate financing decisions? Some empirical evidence," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 27(3), pages 425-443, September.
    108. 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.
    109. Warren Maroun & Andre Prinsloo, 2020. "Drivers of combined assurance in a sustainable development context: Evidence from integrated reports," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3702-3719, December.
    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. 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.
    2. 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.
    3. 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.
    4. 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.
    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. 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.
    7. 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.
    8. Pappu Kumar Dey, 2020. "Value relevance of integrated reporting: a study of the Bangladesh banking sector," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 195-207, December.
    9. 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.
    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. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
    16. Elisabeth Sinnewe & Troy Yao & Mahbub Zaman, 2021. "Informing or obfuscating stakeholders: Integrated reporting and the information environment," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3893-3906, December.
    17. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
    18. Abdullah Jihad Rabaya & Norman Mohd Saleh, 2022. "The moderating effect of IR framework adoption on the relationship between environmental, social, and governance (ESG) disclosure and a firm's competitive advantage," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(2), pages 2037-2055, February.
    19. Daniel Reimsbach & Geert Braam, 2023. "Creating social and environmental value through integrated thinking: International evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 304-320, January.
    20. Mohammed S. Y. Omran & Mohammad A. A. Zaid & Aladdin Dwekat, 2021. "The relationship between integrated reporting and corporate environmental performance: A green trial," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 427-445, January.

    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:2503-2555. 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.