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Systematic review of integrated reporting: recent trend and future research agenda

Author

Listed:
  • Chijioke Nwachukwu

Abstract

Purpose - Integrated reporting ( ) promotes transparency in corporate reporting and communicate detailed information on how a firm creates value in the short, medium and long-term. The purpose of this paper is to systematically review to provide insights into theories, determinants, consequences, contingent variables and methods that have been used in previous studies. Design/methodology/approach - The study was based on a systematic review of 17 articles published between 2017 and 2020. Findings - Nine theories were used in prior studies. Board size, diversity, independence, level of activity of the board, the establishment of Higher Education Institutions (before or after 1992), adoption of IR framework, size, institutional ownership, sustainability committee and the use of non-financial performance measures in executives’ compensation contracts and separate risk management committees are determinants of . Further, the positive impact of on information asymmetry, market valuation of environmental, social and governance performance, financial performance, intellectual capital, sustainability embeddedness and organisational change, external sense of legitimacy and reputation, revenue growth, corporate environmental performance and circular economy-related information, with mixed findings for analyst earnings forecast accuracy, company value and market value. Only three studies used moderating and mediating variables to examine . Quantitative research approach and secondary data are most preferred by scholars. Research limitations/implications - Some papers may have been omitted unintentionally, although the author did his best to include most of the prior published articles using a rigorous methodology. Practical implications - This paper set out future research agenda on how research could be enhanced. Originality/value - Contrary to prior systematic reviews that consider individual constructs/concept, the review herein adopts a comprehensive approach and considers moderating and mediating variables aside from theories, effects and determinants of integrated reporting.

Suggested Citation

  • Chijioke Nwachukwu, 2021. "Systematic review of integrated reporting: recent trend and future research agenda," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 20(3/4), pages 580-598, June.
  • Handle: RePEc:eme:jfrapp:jfra-10-2020-0308
    DOI: 10.1108/JFRA-10-2020-0308
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    Citations

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    Cited by:

    1. Cecília Carmo & Inês Correia & Joaquim Leite & Amélia Carvalho, 2023. "Towards the Voluntary Adoption of Integrated Reporting: Drivers, Barriers, and Practices," Administrative Sciences, MDPI, vol. 13(6), pages 1-20, June.
    2. 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.

    More about this item

    Keywords

    Integrated reporting; Agency theory; International integrated reporting council; Systematic literature review; Stakeholder theory; IR quality; IR implementation; M40; M41;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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