Uyar, Ali; Kilic, Merve; Kuzey, Cemil - In: Management Decision 60 (2021) 7, pp. 1875-1904
Purpose: Drawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports. Design/methodology/approach: For this purpose, the authors have...