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The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work.

Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. The number of publications, citation-based metrics and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors.

The results endorse the acknowledged interest in this stream, exposing its incredible growth, which already amounts to over 1,000 different scholars, 200 distinguished journals and 7,600 citations across 540 peer-reviewed publications. With the accounting scope leading on citation frequency and the non-core accounting having more publications, an almost picture-perfect circle in a pooled density map supports the field’s advocated interdisciplinarity with its distinctive contributions. Finally, the cluster analysis revealed that 140 publications belong exclusively to 10 research clusters that contribute to more than half of the total citation count.

This rich analysis combines visualizing techniques with in-depth bibliometrics to provide the first far-reaching collation of publications on IR to offer a complementary view on this dynamic interdisciplinary stream.

The purpose of this paper is to explore the content of the sustainability reports of state-owned enterprises (SOEs) and the factors influencing the sustainability information they disclose.

Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which variables affected the sustainability disclosures of the selected SOEs.

The findings reveal that only state ownership and corporate size significantly affect SOEs’ sustainability disclosures. Fully state-owned SOEs disclose less sustainability information than partially state-owned SOEs. Large SOEs disclose more sustainability information than small SOEs. However, there are weak indications that having a public policy assignment (PPA) (activity) negatively influences environmental sustainability disclosures, and that having a majority of female directors on the board decreases the total sustainability information disclosed. In addition, the statistical analyses show that having state representatives on the board and being profitable may positively affect the disclosures.

Accountability is particularly important in SOEs, and their complex hybrid nature has an impact on sustainability disclosures in a surprising way. State ownership and control do not necessarily imply an increased amount of sustainability disclosure.

This research seeks to assess the impact of the COVID-19 pandemic on the quality of financial reporting and the auditor's responsibility. This paper aims to investigate how the auditors identified the impact of COVID-19 on the companies' annual financial statements and considered this impact as a key audit matters (KAM) in the reports issued and the factors that influenced their reporting.

The empirical research consists of a qualitative analysis of KAMs and a quantitative one based on a panel data econometric model using a random effects maximum likelihood regression. The sample includes companies listed on the primary market on European stock exchanges in 2019–2020.

The results suggest a direct positive correlation between numbers of KAMs and the auditor's size, frequency of the event and going concern uncertainty. Two of the variables were not validated: auditor rotation and audit fees.

The limitation of research can be the sample structure, and the model we proposed does not take into account all possible influencing factors.

This study will help researchers, policymakers and business owners have a deeper understanding of auditors' responsibility in their work. As practical implications of the COVID-19 impact following the implementation of telework, audit firms have begun to invest in digital programs to assist them in their teamwork and communication with clients. One impact on regulators has been to relax reporting requirements by extending deadlines.

This research contributes to the academic literature by providing a synthesis and econometric model of the effects identified by auditors, following the COVID-19 pandemic, expressed by KAMs in their reports.