12 years of integrated reporting: a review of research
journal contribution
posted on 2023-05-21, 08:30 authored by Jayasiri, NK, Kumarasinghe, S, Rakesh PandeyRakesh PandeyStakeholders' 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.
History
Publication title
Accounting & FinancePagination
1-57ISSN
0810-5391Department/School
TSBEPublisher
Wiley-Blackwell Publishing AsiaPlace of publication
AustraliaRights 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.Repository Status
- Open
