Inclusion and exclusion process
| No. articles | ||
|---|---|---|
| Articles obtained applying the inclusion criteria | 127 | |
| Excluded after reading the entire text (by exclusion criterion) | 35 | |
| Articles on auditing | 17 | |
| Articles on internal reporting | 5 | |
| Articles on other topics unrelated to IM in corporate external reporting | 13 | |
| Articles included in the MMRS | 92 |
| No. articles | ||
|---|---|---|
| Articles obtained applying the inclusion criteria | 127 | |
| Excluded after reading the entire text (by exclusion criterion) | 35 | |
| Articles included in the |