A closer look at integrated reporting quality: a systematic review and agenda of future research
ISSN: 2049-372X
Article publication date: 31 July 2023
Issue publication date: 25 April 2024
Abstract
Purpose
This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.
Design/methodology/approach
This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.
Findings
The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.
Research limitations/implications
The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.
Practical implications
This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.
Originality/value
To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.
Keywords
Acknowledgements
This study was not funded by any party. The authors acknowledge the tremendous contributions made to this work by all of the anonymous reviewers and editors.
Citation
Permatasari, I. and Tjahjadi, B. (2024), "A closer look at integrated reporting quality: a systematic review and agenda of future research", Meditari Accountancy Research, Vol. 32 No. 3, pp. 661-692. https://doi.org/10.1108/MEDAR-08-2022-1782
Publisher
:Emerald Publishing Limited
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