Accounting, Auditing & Accountability Journal: Volume 27 Issue 7

Integrated Reporting: Insights, gaps and an agenda for future research

Charl de Villiers, Leonardo Rinaldi, Jeffrey Unerman

The purpose of this paper is to synthesise insights from accounting and accountability research into the rapidly emerging field of integrated reporting and proposes a…

Integrated Reporting and internal mechanisms of change

Wendy Stubbs, Colin Higgins

The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores…

Walking the talk(s): Organisational narratives of integrated reporting

Colin Higgins, Wendy Stubbs, Tyron Love

– The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR).

Integrated reporting: On the need for broadening out and opening up

Judy Brown, Jesse Dillard

The purpose of this paper is to critically assess integrated reporting so as to “broaden out” and “open up” dialogue and debate about how accounting and reporting standards might…

Towards a legitimate compromise?: An exploration of Integrated Reporting in the Netherlands

Koen van Bommel

The purpose of this paper is to examine the multiplicity of views on integrated reporting and to consider the possibility of, and impediments to, reconciling these multiple…

The value added statement – an appropriate instrument for Integrated Reporting

Axel Haller, Chris van Staden

The purpose of this paper is to contribute to the current discussions about the concept of Integrated Reporting (IR) and provides a practical and useful proposal of an instrument…