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Under integrated reporting, a firms disclosure process is deemed to have a greater consideration for improving the quality of accounting information. Prior studies such as Barth et al. (2017), Hoang (2018) and Obeng et al. (2020) present empirical and conceptual narratives on integrated reporting as an appropriate disclosure mechanism.

With regards to the discussions made in the above-mentioned papers and by relying on institutional theory, critically articulate the numerous dimensions through which integrated reports address the issues related to accounting information quality. Your presentation should seek to discuss the following key points:

A summary of what constitute an integrated report

A critical evaluation of institutional theory and its relation to integrated reporting

A critical review of the avenues through which integrated reporting accomplishes the task of enhancing accounting information quality and highlight the key aspect of institutional theory which underlies these actions.

A summary of the shortfalls of integrated reports which does not help in generating high quality accounting information.

References: (click on the readings below to access a copy of each paper)

Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects.Accounting, Organizations and Society,62, 43-64.

Hoang, T. 2018. The role of the integrated reporting in raising awareness of environmental, social and corporate governance (ESG) performance.Stakeholders, Governance and Responsibility, Vol. 14, pp. 47-69.

Obeng, V. A., Ahmed, K., & Miglani, S. (2020). Integrated reporting and earnings quality: The moderating effect of agency costs.Pacific-Basin Finance Journal,60, 101285.

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