Integrated reporting: A structured literature review
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 …
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
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 …
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
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 …
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
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 …
needs of a growing range of stakeholders. Because traditional financial reports cannot …
Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review
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 …
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
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 …
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
Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …
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 …
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
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 …
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 …
(IIRC's) integrated reporting (IR) framework, which is in turn is related to a potential …