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Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports

Citations

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Cited by:

  1. Milan Christian de Wet & Milan Heckroodt van Wyk, 2025. "The Connectivity Between Content Elements and SDGs in the South African Banking Industry," Sustainability, MDPI, vol. 17(6), pages 1-32, March.
  2. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
  3. Monique Bruwer & Salomé Elizabeth Scholtz & Leon Tielman De Beer & Johanna Christina Rothmann, 2022. "The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance," Administrative Sciences, MDPI, vol. 12(4), pages 1-24, September.
  4. Patrick Velte, 2022. "Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting? International evidence," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(6), pages 1655-1670, December.
  5. Mohammed Hammam Mohammed Al-Madani & Yudi Fernando & Ming-Lang Tseng, 2022. "Assuring Energy Reporting Integrity: Government Policy’s Past, Present, and Future Roles," Sustainability, MDPI, vol. 14(22), pages 1-24, November.
  6. Henry Kuswantoro & Mahfud Sholihin & Hadrian Geri Djajadikerta, 2023. "Exploring the implementation of sustainable development goals: a comparison between private and state-owned enterprises in Indonesia," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(10), pages 10799-10819, October.
  7. Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2021. "How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance," Sustainability, MDPI, vol. 13(19), pages 1-19, September.
  8. Yosra Makni Fourati & Mouna ElAyeb & Mohamed Drira, 2026. "Integrated reporting quality and corporate tax avoidance: the moderating role of board gender diversity," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 23(1), pages 183-196, March.
  9. Soon‐Yeow Phang & Hien Hoang, 2021. "Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5631-5654, December.
  10. Khatri, Ishwar & Giskås, Paul Einar & Kyrrø, Anneli Kalliainen & Kjærland, Frode, 2025. "Corporate governance mechanisms and non-financial disclosure quality: Evidence from sustainability committee, external CSR assurance, and stakeholder engagement," International Review of Financial Analysis, Elsevier, vol. 107(C).
  11. Alina HAGIU & Marinela BÃRBULESCU, 2022. "The Quality Of Corporate Governance In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 21(3), pages 97-106.
  12. Teresa Izzo & Antonella Russo & Gianluca Risaliti, 2025. "Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(4), pages 4978-5005, July.
  13. Joshua Abiodun Taiwo & Bolatito Sekinah Adejuwon & Titilope Adeniran, 2025. "Corporate Stakeholders’ Pressure and Integrated Reporting of Listed Non-Financial Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(6), pages 2078-2092, June.
  14. Grosu, Veronica & Brinzaru, Simona-Maria & Ciubotariu, Marius-Sorin & Kicsi, Rozalia & Hlaciuc, Elena & Socoliuc, Marian, 2022. "Mapping Future Trends in Integrated Reporting, CSR and Business Sustainability Research: A Cluster-based Approach," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2022), Hybrid Conference, Opatija, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Opatija, Croatia, 17-18 June 2022, pages 264-286, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
  15. Patrick Velte, 2024. "Archival research on sustainability‐related executive compensation. A literature review of the status quo and future improvements," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3119-3147, July.
  16. Paul Sakchuenyos & Eka Nugraha Tan & Pei‐Jia Lum & Roger Simnett, 2026. "The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 887-903, March.
  17. Hanyi Xu & David Hay & Julie Harrison, 2026. "Sustainability Assurance Quality: Indicators and Consequences," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(1), pages 849-886, March.
  18. Bhavna Thawani & Tushar Panigrahi & Meena Bhatia, 2024. "Eleven years of integrated reporting: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 666-684, December.
  19. Xinyu Zhao & Mohamed Omran, 2025. "Policy‐driven integrated reporting and integrated thinking: A cross‐country analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1206-1230, January.
  20. 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.
  21. Charl de Villiers & Jing Jia & Zhongtian Li, 2022. "Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4523-4568, December.
  22. Barry Ackers & Adeyemi Adebayo, 2024. "The nexus between non‐governmental organisations involved in conservation and profit‐seeking state‐owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosures?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2699-2714, July.
  23. Suman Devarapalli & Lalita Mohan Mohapatra, 2024. "Impact of Corporate Governance Characteristics on Integrated Reporting Quality: An Empirical Analysis, Evidence from India," Indian Journal of Corporate Governance, , vol. 17(1), pages 9-32, June.
  24. Lindiwe Nxumalo & Sphume Dlungwane & Bomi Cyril Nomlala, 2025. "The relationship between corporate governance and firm profitability among JSE-listed basic materials sector firms," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(3), pages 231-241, April.
  25. Luckmika Perera & Thusitha Dissanayake & Sutharson Kanapathippillai & Steven Dellaportas, 2024. "Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies," Australian Accounting Review, CPA Australia, vol. 34(2), pages 101-132, June.
  26. Krayyem Al‐Hajaya & Eba'a Amjed Almahameed & Nedal Sawan & Mohammad Saleh Altarawneh & Ahmed Eltweri & Rami Salem, 2025. "Audit Committees and the Quality of Standalone Sustainability Reporting, Considering the Moderating Role of External Assurance: Evidence From the Global Chemical Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 6210-6228, July.
  27. Hema Diwan & Binilkumar Amarayil Sreeraman, 2024. "From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(6), pages 13769-13805, June.
  28. 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.
  29. Abdulaziz A. Alomran & Kholod F. Alsahali, 2023. "The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence," Sustainability, MDPI, vol. 15(4), pages 1-17, February.
  30. Prem Lal Joshi, 2026. "Integrated reporting at a crossroads: A systematic review of research trends, framework limitations, and a refined multi-capital disclosure model," International Journal of Business and Management (IJBM), International Emerging Scholars Society (IESS), New Zealand, vol. 5(1), pages 643-667, May.
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