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The purpose of this paper is to analyze the literature related to integrated reporting (IR) to develop insight into how IR research is developing and highlight the gaps in the existing research. This can provide a framework for asking more specific and directed research questions.

The study was based on a systematic literature review (SLR) of 102 articles published in eight journals between 2013 and 2022.

The academic literature has not yet covered all topics and fields of the IR. It highlights numerous areas where further robust academic research is required to guide developments in policy and practice. Scholars prefer the qualitative research approach. The majority of papers are concerned with IIRC framework and theories of legitimacy, institutional, agency, stakeholders and diffusion of innovations theory. Most studies use the context of South Africa, Australia and some European nations, and there has been a lack of comprehensive country studies.

A key limitation is that it is based on eight communication channels, but it provides opportunities for considerable further developments. Although the SLR itself ensures the objectivity of the present study, limitations can be found in the selection of papers and journals, as well as its limited focus on English-language literature. Current study has divided the IR research into six focus areas. Future study should also divide IR into additional categories, such as big data and IR, materiality disclosure in IR quality studies and assurance services and IR.

This paper outlined a future research agenda for how <IR> research could be improved. This research agenda can help researchers and academics to discover under-investigated topics and focus on developments of IR in different economies. It also might help regulators to develop some policies, models, strategies and frameworks for its future implementation. For managers, adopting and implementing IR in a company is likely to improve management quality by bringing an integrated perspective that is not solely focused on financial objectives. However, it also focuses on sustainability issues by integrating sustainability into the organization’s strategy and business model.

This research provides a better understanding of integrated report topics. This opens the debate for future research. By increasing IR practices, the transparency and accountability enjoyed by companies will increase, in addition to improving the organization’s image in society by providing stakeholders needs, focusing on sustainability issues, reducing the negative impacts of corporate activities on the environment and improving the life quality and well-being of society.

The paper provides the growing number of academic researchers related to IR with a foundation and agenda upon which they can build their research.

The purpose of this paper is to investigate whether audit committee characteristics, in particular audit committee size, audit committee activity and audit committee gender diversity, are associated with financial performance in Egyptian banks. The second purpose of this paper is to explore the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance.

A multiple regression analysis is used to estimate the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance of a sample of Egyptian banks during the period between 2018 and 2022.

The results indicate that audit committee size has a negative and insignificant effect impact on return on assets (ROA) and return on equity (ROE), respectively. The results also indicate that the audit committee gender diversity has a significant positive impact on ROA and ROE, respectively. Regarding audit committee activity, the number of board meetings has a negative and insignificant effect on ROA and ROE, respectively. Regarding gender diversity as a moderating variable, in general there is a positive effect of gender diversity on the relationship between audit committee characteristics and financial performance.

The study was limited to 20 banks in one country, but it sets the tone for future empirical research on this subject matter. The study also relied on one moderating variable, which is board gender diversity. This study provides an avenue for future research in the area of corporate governance and financial performance in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which audit committee characteristics can best encourage a company to improve financial performance. Furthermore, regulators should ensure that banks strictly adhere to corporate governance principles to build a strong banking industry capable of achieving economic development.

Banks will benefit equally from valuable qualities across demographic groupings in society by having females on the audit committee and appropriate audit committee meetings. Additionally, if audit committee members are correctly selected, banks with more females in audit committee and suitable audit committee meetings can successfully contribute to strengthening financial performance and social welfare of diverse segments of society. A culture of good banking governance must emerge to improve bank financial stability and, as a result, greater stability and economic growth.

To the best of the authors’ knowledge, the study is, perhaps, the first to examine the moderating role of board gender diversity on the relationship between audit committee characteristics and financial performance in Egyptian banks. This study adds to the literature by investigating such an issue in a developing economy that operates in a different context than those in developed countries.

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.