Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum

By G. Owen. 2013

158 citations recorded by the source corpus.

Subfields: Management Information Systems, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/17b063adcbe33943373ea9f15297aa995ed31d02

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Citations in the corpus

Determinants of forward-looking disclosures in integrated reporting (2018, background): “Thus, the presentation of an integrated report extends the information contained in conventional ﬁ nancial statements (Garcia-Sánchez et al. , 2013) and provides a richer picture of the organization (Owen, 2013).”
Integrated reporting: A structured literature review (2016, background): “Additionally, practitioners contribute little to the <IR> research debate with only three articles (Mertins et al., 2012; wen, 2013; Soyka, 2013).”
Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting (2017, background): “…on integrated reporting in the preceding 2002 King Report on Corporate Governance for South Africa (commonly referred to as King II) (see also Owen 2013, pp. 348–9).78 A key difference between these earlier developed forms of integrated reporting and the work of the IIRC was the latter’s…”
Impact of Sustainability Reporting and Inadequate Management of ESG Factors on Corporate Performance and Sustainable Growth (2020, background): “In his paper, Owen [44] argued that integrated reporting offers shareholders a clearer and wider view of a company’s activities than conventional reporting.”
Integrated Reporting: Insights, gaps and an agenda for future research (2014, background): “…integrated reporting’s connections with other accounting issues, such as an XBRL taxonomy for integrated reporting (Gonz!albez and Rodrı́guez, 2012), an opportunity for Australian NGOs (Adams and Simnett, 2011), and the accounting curriculum implications of integrated reporting (Owen, 2013).”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “…papers contribute to this point of view, that is, that combining financial with nonfinancial information in one report will lead to an increasing quality of reporting and provides addressees with more differentiated insights of the firm (Adams & Simnett, 2011; Eccles & Saltzman, 2011; Owen, 2013).”