Purpose: The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach: This study used an international sample of 192 companies...

Purpose: The objective of this study is to investigate whether the institutional environment is associated with the adoption of integrated reporting. Design/methodology/approach: The sample of the study is based on the firms included in the list of Fortune Global 500. The logistic regression...