European companies that are larger than a specific size have had to comply with reporting requirements on non-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non-financial reporting (NFR) mandatory. To the best of the author's...

Aside from scanty research in developing economies' context on the sustainability and firm value nexus and the dearth of studies on disclosure quality globally, available studies seem to have neglected the multidimensional nature of disclosure quality in measuring the construct. This paper was,...

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 trend. Furthermore, this research also investigated the isomorphism predictors of the SE of IR adoption rate....

Based primarily on agency theory, this study aims to examine the role of internal and external supervisory mechanisms in improving financial reporting quality by public non-business units in Vietnam. Quantitative research with a survey method was carried out on a sample of 362 public...

The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed...

Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A...

The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs) struggle to develop the sustainability reports that are today important and required by consumers. The rationale is that the sustainability report is influenced by governance practices, social responsibility,...

The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...

The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between 2009 and 2018. The major motivation for the study was the clarion call and the outcry by the public as regards environmental degradation due to firm activities. Unfortunately,...

The adoption of International financial reporting standards (IFRS) has been presented in several empirical literature as a factor that could improve the quality of financial reports. However, Ghana has not attained the desired levels of financial reporting quality after the adoption of IFRS....