...Haiyan Zhou; Stephen Owusu-Ansah Purpose This study investigates the value relevance of integrated reporting in the North American equity markets. Design/methodology/approach Using a sample of firms in the US and Canada, we compare a treatment group that has adopted integrated reporting...

...Iwan Suhardjo; Christopher Akroyd; Meiliana Suparman Purpose This study examines the challenges of mandatory sustainability reporting and the perceptions that managers have of integrated reporting (IR) in Indonesia. Design/methodology/approach Grounded in stakeholder and institutional theories...

...Tarun Kumar Soni; Akshita Arora; Vishakha Bansal Purpose This study examines whether promoters’ ownership structure affects integrated reporting (IR) adoption in India and whether companies’ environmental, social, and governance (ESG) scores moderate the association between promoters’ ownership...

...Malik Abu Afifa; Isam Saleh; Rahaf Abu Al-Nadi Purpose The purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) quality in the Jordanian market, a developing market. Furthermore, the research model considers the mediating effect...

...Anh Thi Kim Vu; Ngoc Thi Bui; Du Thi Tran Purpose This study aims to apply the theory of planned behavior, the theory of stakeholders, the theory of technology acceptance to evaluate the factors that affect the application of integrated reporting in Vietnamese listed companies. Design...

...Mutalib Anifowose; Salihin Abang; Muntaka Alhaji Zakari Purpose This paper examines the going concern of integrated reporting as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a quantitative approach to data analysis and mainly sourced...

...Desi Adhariani; Nick Sciulli Purpose This study provides an analysis of the possibility of companies in Indonesia to adopt integrated reporting (IR). This is undertaken by comparing the degree of conformity between current reporting disclosures with that of the IR framework. Design/methodology...

...Tesfaye T. Lemma; Arifur Khan; Mohammad Badrul Muttakin; Dessalegn Getie Mihret Purpose The emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a firm’s decision to provide...