IDEAS home Printed from https://ideas.repec.org/a/igg/jkss00/v16y2025i1p1-20.html
   My bibliography  Save this article

The Ability to Apply Integrated Reporting and Firm Performance of Listed Enterprises Through Auditors' Perspectives

Author

Listed:
  • Nguyet Minh Phan

    (Van Lang University, Vietnam)

  • Hai Thanh Phan

    (Duy Tan University, Vietnam)

  • Nhi Van Vo

    (University of Economics Ho Chi Minh City, Vietnam)

  • Tuan Anh Le

    (Duy Tan University, Vietnam)

  • Tien Thuy Thi Vo

    (VNUK Institute for Research and Executive Education, The University of Danang, Vietnam)

Abstract

The objective of this study was to determine influence of various factors on the ability to apply integrated reporting (IR) as well as IR's impact on firm performance (FP), from the perspectives of auditors. Data were collected via a questionnaire completed by 386 auditors at five career levels currently working at auditing firms in Vietnam. The results showed that the ability to apply IR in listed enterprises is affected by six factors: (a) firm size, (b) business sector, (c) business profitability, (d) management's perspective, (e) legal regulations (positive impact), and (f) pressure from stakeholders (negative impact). Business profitability was the most influential factor. This study also shows that there is a positive relationship between the ability to apply IR and FP; however, both moderating variables (information disclosure and auditors' career level) did not have a statistically significant impact on this relationship. The results of this study enrich other empirical studies related to IR and FP of listed enterprises.

Suggested Citation

  • Nguyet Minh Phan & Hai Thanh Phan & Nhi Van Vo & Tuan Anh Le & Tien Thuy Thi Vo, 2025. "The Ability to Apply Integrated Reporting and Firm Performance of Listed Enterprises Through Auditors' Perspectives," International Journal of Knowledge and Systems Science (IJKSS), IGI Global Scientific Publishing, vol. 16(1), pages 1-20, January.
    • Handle: RePEc:igg:jkss00:v:16:y:2025:i:1:p:1-20
    as

    Download full text from publisher

    File URL: https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/IJKSS.388563
    Download Restriction: no
    ---><---

    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:igg:jkss00:v:16:y:2025:i:1:p:1-20. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Journal Editor (email available below). General contact details of provider: https://www.igi-global.com .

    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.