Integrated reporting and assurance: Where can research add value?

Simnett, Roger & Huggins, Anna (2015) Integrated reporting and assurance: Where can research add value? Sustainability Accounting, Management and Policy Journal, 6(1), pp. 29-53.

View at publisher


This paper provides insights into salient issues in the development of the Integrated Reporting (<IR>) Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated.

Impact and interest:

7 citations in Scopus
Search Google Scholar™
7 citations in Web of Science®

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

49 since deposited on 28 Jun 2015
47 in the past twelve months

Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 85015
Item Type: Journal Article
Refereed: Yes
Keywords: Integrated reporting, Assurance, International Integrated Reporting Council, Sustainability reporting
DOI: 10.1108/SAMPJ-09-2014-0053
ISSN: 2040-8021
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Copyright Owner: Copyright 2015 Emerald Group Publishing Limited
Deposited On: 28 Jun 2015 23:42
Last Modified: 02 Mar 2016 08:53

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page