Integrated reporting and assurance: where can research add value?

By R. Simnett, Anna Huggins. 2015

258 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f3bba74e31c499d12da0f8fa9ddb34583c597b34

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Citations in the corpus

Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, background): “Many studies in IR literature criticize the shortage of research regarding assurance of IR (de Villiers et al., 2016; Maroun, 2017; Simnett & Huggins, 2015; Velte & Stawinoga, 2016).”
Exploring the implications of integrated reporting for social investment (disclosures). (2016, background): “…it is encouraging greater connectivity between core business issues and Environmental, Social and Governance (ESG) issues; its impact on integrated thinking (see for example, Cheng, Green, Conradie, Konshi & Romi, 2014); and, the business case for integrated reporting (Simnett and Huggins, 2015).”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, unknown): “Second, the difficulty of defining specific auditing procedures required to assess an IR’s assurance, for instance, whether or not an IR deals adequately with the different types of capital transformations and the interconnections between these (Simnett & Huggins, 2015).”
Integrated reporting: The current state of empirical research, limitations and future research implications (2016, background): “Consequently, organizations increasingly seek to substantiate their credibility and reliability through the voluntary provision of external, independent IR assurance (Simnett and Huggins 2015).”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, unknown): “In particular, six participants raised the issue of directors’ liability for forwardlooking statements in integrated reports, an issue highlighted by Simnett and Huggins (2015) particularly in countries where there is no safe harbour provision for directors making forward-looking statements that…”
Integrated reporting: an international overview (2016, background): “Little is known about this new way of reporting, which opens paths to new research (Cheng et al. 2014, Adams 2015, Simnett & Huggins 2015).”
Determinants of forward-looking disclosures in integrated reporting (2018, background): “Another issue to be considered by the regulators is the assurance of integrated reports, which should incorporate the expected form of disclosures, such as narrative data, forward-looking information and combined ﬁ nancial and non-ﬁ nancial information (Simnett and Huggins, 2015).”
Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017, background): “(Simnett and Huggins, 2015; Tweedie and Martinov-Bennie, 2015), thus undermining improvements in the reliability and credibility of <IR>.”