- Title
- Diffusion of Integrated Reporting, Insights, and Potential Avenues for Future Research
- Creator
- Hossain, Amir; Bose, Sudipta; Shamsuddin, Abdul
- Relation
- Accounting and Finance Vol. 63, Issue 2, p. 2503-2555
- Publisher Link
- http://dx.doi.org/10.1111/acfi.12981
- Publisher
- John Wiley & Sons
- Resource Type
- journal article
- Date
- 2023
- Description
- This study reviews the diffusion of integrated reporting (IR) research. The systematic literature review method is used to review the effects of IR at the organisational level, determinants of IR adoption and integrated report quality (IRQ), assurance on IR, economic consequences of IR/IRQ, and research design issues to set agendas for future research. The review covers 119 peer-reviewed IR articles published in 36 journals between 2012 and 2021. It finds that the IR literature is dominated by organisational-level studies, but there is limited research on the economic consequences of IR/IRQ, and the findings are inconclusive to date. Further, the factors that determine IR adoption/IRQ are not conclusive, and there is scarce research on IR assurance. This review contributes to the emerging IR literature and provides valuable insights to the International Integrated Reporting Council (IIRC) in establishing the IR framework as a global reporting norm in practice.
- Subject
- determinants; diffusion; economic consequences; integrated reporting; integrated reporting assurance; International Integrated Reporting Council (IIRC); SDG 12; Sustainable Development Goals
- Identifier
- http://hdl.handle.net/1959.13/1478063
- Identifier
- uon:50092
- Identifier
- ISSN:0810-5391
- Rights
- © 2022 The Authors. Accounting & Finance published by John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.
- Language
- eng
- Full Text
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|---|---|---|---|---|---|---|---|
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