Lai, Alessandro; Melloni, Gaia; Stacchezzini, Riccardo - In: Accounting, Auditing & Accountability Journal 31 (2018) 5, pp. 1381-1405
Purpose: The International Integrated Reporting Council claims that integrated reporting (IR) can enhance corporate accountability, yet critical and interpretative studies have contested this outcome. Insufficient empirical research details how preparers experience accountability while...