Stone, Gerard William; Lodhia, Sumit - In: Accounting, Auditing & Accountability Journal 32 (2019) 5, pp. 1532-1557
Purpose: A goal of integrated reporting (IR) under the International Integrated Reporting Council (IIRC)’s leadership is to provide clearly written, comprehensible and accessible information. In light of this objective, the purpose of this paper is to explore the readability and accessibility...