Purpose This paper aims to investigate the effect of audit quality and environmental auditing
on integrated reporting and the effect of environmental auditing on audit quality …

This study aimed to discover to what extent listed companies in Indonesia respond to the
sustainability embeddedness of integrated reporting (SE of IR) as the world's latest reporting …

Purpose This study aims to examine the determinants and consequences of integrated
reporting (IR) disclosures of listed non-financial firms in an emerging economy …

Purpose International Integrated Reporting Council is in its 10th year of establishment and
the integrated reporting (IR) framework released in 2013 was under revision in the year …

Purpose This study aims to apply the theory of planned behavior, the theory of stakeholders,
the theory of technology acceptance to evaluate the factors that affect the application of …

Design/Methodology/Approach: The qualitative study is conducted through semi-structured
interviews with 15 officers responsible for the integrated reporting practices of public listed …

Banyak faktor yang mempengaruhi operasi dan kinerja perusahaan. Penelitian ini bertujuan
untuk memperoleh bukti empiris atas dampak pelaporan terintegrasi, pembangunan …

The aim of this study is to evaluate the effect of managerial ownership on integrated
reporting of non-financial services firms in Nigeria with firm size as the moderating variable …

The purpose of this study is to analyze integrated reporting disclosure and its implications on
investor reactions. The population in this study is all manufacturing companies listed on the …

This research examines the effect of stakeholder pressure on integrated reporting and the
role of corporate governance as a moderating variable on the effect of stakeholder pressure …