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12 years of integrated reporting: a review of research
Citation
Jayasiri, NK and Kumarasinghe, S and Pandey, R, 12 years of integrated reporting: a review of research, Accounting & Finance pp. 1-57. ISSN 0810-5391 (2022) [Refereed Article]
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Copyright Statement
© 2022 The Authors.This is an open access article under the terms of the Creative Commons Attribution -NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) License, (https://creativecommons.org/licenses/by-nc-nd/4.0/) which permits use, distribution and reproduction in any medium, provided the original work is properly cite, the use is non-commercial and no modifications or adaptations are made.
Abstract
Stakeholders' demand for forward-looking corporate reporting that includes both financial and non-financial stories opened the path for the evolution of a new form of reporting known as integrated reporting (IR). The purpose of this paper is to review the articles on IR published by the accounting, finance and management journals on the Australian Business Deans Council (ABDC) list of journals from 2009 to 2020. Our study reviews 210 articles on IR published by 64 journals. The findings reveal that the IR research spectrum has broadened over time and now includes more research into IR in practice compared with earlier research, which was mostly normative.
Item Details
| Item Type: | Refereed Article |
|---|---|
| Keywords: | ABDC ranking, IIRC, integrated reporting, integrated thinking, literature review |
| Research Division: | Commerce, Management, Tourism and Services |
| Research Group: | Accounting, auditing and accountability |
| Research Field: | Sustainability accounting and reporting |
| Objective Division: | Expanding Knowledge |
| Objective Group: | Expanding knowledge |
| Objective Field: | Expanding knowledge in commerce, management, tourism and services |
| UTAS Author: | Pandey, R (Associate Professor Rakesh Pandey) |
| ID Code: | 150468 |
| Year Published: | 2022 |
| Web of Science® Times Cited: | 2 |
| Deposited By: | Accounting |
| Deposited On: | 2022-06-16 |
| Last Modified: | 2022-09-19 |
| Downloads: | 4 View Download Statistics |
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