The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
The International Integrated Reporting Framework: Key Issues and Future Research Opportunities
Open accessAbstract
This paper has three main aims. First, the paper introduces the concept of integrated reporting (<IR>) as described by the I nternational I ntegrated R eporting C ouncil (IIRC). A background to the development of the <IR> concept over the 4‐year period from the inception of the IIRC in 2010 is provided, culminating in the release by the IIRC of a C onsultation D raft (CD) of the <IR> framework in M arch 2013. Second, the paper discusses key issues currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their <IR> framework in late 2013. This discussion is based on issues identified and reported to the IIRC by a subcommittee of the I nternational A ssociation for A ccounting E ducation and R esearch (IAAER) comprised of international accounting academics. Finally, the paper identifies a range of potential research issues relating to the development and implementation of <IR>.
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Cites
A Theory of Cognitive Dissonance
Festinger, L. (1957) · doi:10.1515/9781503620766 · Cited by 24,241
The role of environmental disclosures as tools of legitimacy: A research note
Cho, C. H., & Patten, D. M. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.009 · Cited by 2,069
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
Assurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings
Peters, G. F., & Romi, A. M. (2013) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2013.04.004 · Cited by 158 · cited 4×
“…paragraph 3.26 notes a firm should include negative matters voluntarily in this report, accounting research has shown that firms will disregard reporting requirements if they feel the information may harm stock prices, thus they may be less inclined to follow such a mandate (Peters and Romi 2013a).”
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Cited by
Integrated Reporting and internal mechanisms of change
Stubbs, W., & Higgins, C. (2014) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-03-2013-1279 · Cited by 503
Integrated reporting: background, measurement issues, approaches and an agenda for future research
de Villiers, C., Venter, E. R., & Hsiao, P. K. (2017) · Accounting & Finance · doi:10.1111/acfi.12246 · Cited by 401
Evaluating the integrated reporting journey: insights, gaps and agendas for future research
Rinaldi, L., Unerman, J., & de Villiers, C. (2018) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2018-3446 · Cited by 282
Integrated reporting and assurance: where can research add value?
Simnett, R., & Huggins, A. L. (2015) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-09-2014-0053 · Cited by 266
Metadata
- Authors
- Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A.
- Venue
- Journal of International Financial Management & Accounting
- Publisher
- Wiley
- Published
- 2014-01-04
- Volume
- 25
- Issue
- 1
- Pages
- 90-119
- ISSN
- 0954-1314 (ISSN-L)
- 1467-646X
- OpenAlex
- W2121209862
- Cited by
- 415
- References
- 5
- FWCI
- 79.36
- Type
- journal article
- Language
- en
- Open access
- green
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- Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The International Integrated Reporting Framework: Key Issues and Future Research Opportunities. Journal of International Financial Management & Accounting. https://doi.org/10.1111/jifm.12015
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
