Integrated reporting: A structured literature review

J Dumay, C Bernardi, J Guthrie, P Demartini - Accounting forum, 2016 - Elsevier
This paper reviews the field of integrated reporting () to develop insights into how research is
developing, offer a critique of the research to date, and outline future research opportunities …

Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective

J Dumay, C Bernardi, J Guthrie… - Meditari Accountancy …, 2017 - emerald.com
Purpose This paper is motivated by the call for feedback by the International Integrated
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …

Evaluating the integrated reporting journey: insights, gaps and agendas for future research

L Rinaldi, J Unerman, C De Villiers - Accounting, Auditing & …, 2018 - emerald.com
Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and
weaknesses experienced by the integrated reporting (IR) idea since the International …

Ensuring more sustainable reporting in Europe using non-financial disclosure—De facto and de jure evidence

F Manes-Rossi, A Tiron-Tudor, G Nicolò, G Zanellato - Sustainability, 2018 - mdpi.com
Non-financial disclosure has become increasingly popular, as it can satisfy the information
needs of a growing range of stakeholders. Because traditional financial reports cannot …

Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review

F Vitolla, N Raimo, M Rubino - Corporate Social Responsibility …, 2019 - Wiley Online Library
The diffusion of integrated reporting has encouraged academics to pay greater attention to
this topic. Several studies have been conducted since the 2011 of the Discussion Paper …

Mapping of internal audit research: a post-Enron structured literature review

A Kotb, H Elbardan, H Halabi - Accounting, Auditing & Accountability …, 2020 - emerald.com
Purpose This paper reviews the field of internal auditing (IA) post-Enron to develop insights
into how IA research has developed, offer a critique of the research to date and identify ways …

Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU

J Dumay, M La Torre, F Farneti - Journal of Intellectual Capital, 2019 - emerald.com
Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …

Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research

A Lai, R Stacchezzini - Meditari Accountancy Research, 2021 - emerald.com
Purpose This paper aims to trace subsequent steps of the sustainability reporting evolution
in terms of changes in the organisation fields and professional jurisdictions involved. As …

Internal auditing in the public sector: a systematic literature review and future research agenda

M Nerantzidis, M Pazarskis, G Drogalas… - Journal of Public …, 2022 - emerald.com
Purpose This study reviews post-2009 literature on public sector internal auditing (IA) and
addresses three interrelated research questions (RQ): How is research on the public sector …

Exploring integrated thinking in integrated reporting–an exploratory study in Australia

T Feng, L Cummings, D Tweedie - Journal of Intellectual Capital, 2017 - emerald.com
Purpose Integrated thinking is central to the International Integrated Reporting Council's
(IIRC's) integrated reporting (IR) framework, which is in turn is related to a potential …