Gunarathne, Nuwan; Senaratne, Samanthi - In: Managerial Auditing Journal 32 (2017) 4/5, pp. 524-548
Purpose This paper aims to examine how and why integrated reporting (IR) as a managerial technology is diffused in Sri Lanka, an emerging South Asian (South Asian Association for Regional Cooperation) nation, from an expansion diffusion perspective. Design/methodology/approach The study followed...