...Merve Kılıç; Cemil Kuzey Purpose This paper aims to examine the nature and extent of forward-looking disclosures in early examples of integrated reporting and to investigate the determinants of those disclosures. Design/methodology/approach The sample for research involved 55 non-financial...

...Nuwan Gunarathne; Samanthi Senaratne Purpose This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective. Design...

...Abdifatah Ahmed Haji; Mutalib Anifowose Purpose This paper aims to examine the role of the audit committee function as an internal assurance provider in the emerging integrated reporting (IR) practice. In particular, the authors examine the role of the overall effectiveness, as well as specific...

... that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate reporting. Design/methodology/approach – The study draws evidence from a sample of leading Malaysian...