The academic research papers listed here focus on integrated reporting in South Africa.
Research papers
2022
Adhikari Parajuli, M., Chhatbar, M., & Hassan, A. (2022). The impact of corporate governance on
integrated reporting (IR) quality and sustainability performance: evidence from listed
companies in South Africa [Article]. Meditari Accountancy Research.
URL: https://doi.org/10.1108/MEDAR-10-2021-1467
Andronoudis, D., Baboukardos, D., & Tsoligkas, F. (2022). How the information content of integrated
reporting flows into the stock market [Article]. International Journal of Finance and
Economics.
URL: https://doi.org/10.1002/ijfe.2721
Appiagyei, K., Djajadikerta, H. G., & Mat Roni, S. (2022). The impact of corporate governance on
integrated reporting (IR) quality and sustainability performance: evidence from listed
companies in South Africa [Article]. Meditari Accountancy Research.
URL: https://doi.org/10.1108/MEDAR-07-2020-0946
de Villiers, C., & Dimes, R. (2022). Will the formation of the International Sustainability Standards
Board result in the death of integrated reporting? [Article]. Journal of Accounting and
Organizational Change.
URL: https://doi.org/10.1108/JAOC-05-2022-0084
Donkor, A., Djajadikerta, H. G., Mat Roni, S., & Trireksani, T. (2022). Integrated reporting quality and
corporate tax avoidance practices in South Africa’s listed companies [Article]. Sustainability
Accounting, Management and Policy Journal, 13(4), 899-928.
URL: https://doi.org/10.1108/SAMPJ-03-2021-0116
Herbert, S., & Graham, M. (2022). Applying legitimacy theory to understand sustainability reporting
behaviour within South African integrated reports [Article]. South African Journal of
Accounting Research, 36(2), 147-169.
URL: https://doi.org/10.1080/10291954.2021.1918481
Maroun, W. (2022). Corporate governance and the use of external assurance for integrated reports
[Article]. Corporate Governance: An International Review, 30(5), 584-607.
URL: https://doi.org/10.1111/corg.12430
Maroun, W., Ecim, D., & Cerbone, D. (2022). Refining integrated thinking [Article]. Sustainability
Accounting, Management and Policy Journal, 14(7), 1-25.
URL: https://doi.org/10.1108/SAMPJ-07-2021-0268
Mokabane, M., & du Toit, E. (2022). The value of integrated reporting in South Afric [Article]. South
African Journal of Economic and Management Sciences, 25(1), Article a4305.
URL: https://doi.org/10.4102/sajems.v25i1.4305
Oktorina, M., Siregar, S. V., Adhariani, D., & Mita, A. F. (2022). The diffusion and adoption of
integrated reporting: a cross-country analysis on the determinants [Article]. Meditari
Accountancy Research, 30(1), 39-73.
URL: https://doi.org/10.1108/MEDAR-12-2019-0660
Sun, Y., Ip, P. S., Arunachalam, M., & Davey, H. (2022). From ivory tower to a storyteller of value
creation: integrated reporting at Japanese and South African universities [Article]. Journal of
Intellectual Capital.
URL: https://doi.org/10.1108/JIC-01-2021-0008
Velte, P. (2022). Does sustainable corporate governance have an impact on materiality disclosure
quality in integrated reporting? International evidence [Article]. Sustainable Development,
30(6), 1655-1670.
URL: https://doi.org/10.1002/sd.2333
2021
Steenkamp, N. and Roberts, R., 2021. Managing material value creation matters in integrated reporting. Meditari Accountancy Research.
Soriya, S. and Rastogi, P., 2021. A systematic literature review on integrated reporting from 2011 to 2020. Journal of Financial Reporting and Accounting.
Sinnewe, E., Yao, T. and Zaman, M., 2021. Informing or obfuscating stakeholders: Integrated reporting and the information environment. Business Strategy and the Environment.
Omran, M.S., Zaid, M.A. and Dwekat, A., 2021. The relationship between integrated reporting and corporate environmental performance: A green trial. Corporate Social Responsibility and Environmental Management, 28(1), pp.427-445.
Erin, O. and Adegboye, A., 2021. Do corporate attributes impact integrated reporting quality? An empirical evidence. Journal of Financial Reporting and Accounting.
Velte, P., 2021. Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value. Journal of Management and Governance, pp.1-65.
Arul, R., De Villiers, C. and Dimes, R., 2020. Insights from narrative disclosures regarding integrated thinking in integrated reports in South Africa and Japan. Meditari Accountancy Research.
Kilian, N., 2021. Ethical reporting of ESG in company financial statements-a South African interpretation. International Journal of Business Continuity and Risk Management, 11(4), pp.295-309.
Donkor, A., Djajadikerta, H.G. and Mat Roni, S., 2021. Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa. International Journal of Auditing.
Buchling, M. and Maroun, W., 2021. Biodiversity reporting practices of the South African national parks. Social Responsibility Journal.
Herbert, S. and Graham, M., 2021. Application of principles from the International< IR> Framework for including sustainability disclosures within South African integrated reports. South African Journal of Accounting Research, 35(1), pp.42-68.
Borgato, B. and Marchini, P.L., 2021. Auditors’ perceptions of integrated reporting assurance: insights from Italy. Meditari Accountancy Research.
2020
Maroun, W. and Cerbone, D., 2020. Corporate Governance in South Africa (Vol 2). Walter de Gruyter GmbH & Co KG [ISBN 3110618338]
Atkins and Maroun, 2020; Cerbone and Maroun, 2020; De Villiers et al., 2020; Maroun, 2020; Maroun and Atkins, 2020; Maroun and Prinsloo, 2020; Pitrakkos and Maroun, 2020; Prinsloo and Maroun, 2020)
Atkins, J. & Maroun, W. 2020. The Naturalist’s Journals of Gilbert White: exploring the roots of accounting for biodiversity and extinction accounting. Accounting, Auditing & Accountability Journal, 33 (8), 1835-1870.
Cerbone, D. & Maroun, W. 2020. Materiality in an integrated reporting setting: Insights using an institutional logics framework. The British Accounting Review, In press.
De Villiers, C., Hsiao, P.-C. K. & Maroun, W. 2020. The Routledge Handbook of Integrated Reporting, 2 Park Square, Milton Park, Abingdon, Oxon OX14 4RN, Routledge.
Maroun, W. 2020. A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. Journal of Business Ethics, 161, 187-209.
Maroun, W. & Atkins, J. 2020. A Practical Application of Accounting for Biodiversity: The Case of Soil Health. Social and Environmental Accountability Journal, In press, 1-29.
Maroun, W. & Prinsloo, A. 2020. Drivers of combined assurance in a sustainable development context: Evidence from integrated reports. Business Strategy and the Environment, In press.
Pitrakkos, P. & Maroun, W. 2020. Evaluating the quality of carbon disclosures. Sustainability Accounting, Management and Policy Journal, 11 (3), 553-589.
Prinsloo, A. & Maroun, W. 2020. An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting. Sustainability Accounting, Management and Policy Journal, In press.
General research on integrated thinking and corporate reporting
Malafronte, I. and Pereira, J. (2020), “Integrated thinking: measuring the unobservable”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-12-2019-0640
McGuigan, N., Haustein, E., Kern, T. and Lorson, P. (2020), “Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-04-2020-0872
Garcia-Sanchez, I.-M., Raimo, N. and Vitolla, F. (2020), “CEO power and integrated reporting”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-11-2019-0604
Manes-Rossi, F., Nicolò, G., Tiron Tudor, A. and Zanellato, G. (2020), “Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-07-2019-0532
Dimes, R. and de Villiers, C. (2020), “How management control systems enable and constrain integrated thinking”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-05-2020-0880
Devalle, A., Gromis di Trana, M., Fiandrino, S. and Vrontis, D. (2020), “Integrated thinking rolls! Stakeholder engagement actions translate integrated thinking into practice”, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-12-2019-0654
2019
Atkins, J., Maroun, W. & Atkins, B. 2019. How can accounting, integrated reporting and engagement prevent extinction? In: ATKINS, K. & ATKINS, B. (eds.) Around the World in 80 Species. Exploring the Business of Extinction. London, UK: Routledge.
URL: https://www.taylorfrancis.com/books/e/9780429793912/chapters/10.4324/9780429437397-2
Beske, F., Haustein, E. & Lorson, P. 2019. Materiality analysis in sustainability and integrated reports. Sustainability Accounting, Management and Policy Journal, In press.
URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-12-2018-0343/full/html
Cerbone, D. and Maroun, W., 2019. Materiality in an integrated reporting setting: insights using an institutional logics framework. The British Accounting Review, p.100876.
URL: https://www.sciencedirect.com/science/article/pii/S0890838919301015
Green, W. J. & Cheng, M. M. 2019. Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, 73, 1-14.
URL: https://www.sciencedirect.com/science/article/pii/S0361368218303933
Higgins, C. 2019. Journey or toolbox? Integrated reporting and processes of organisational change. Accounting, Auditing & Accountability Journal, 32 (6), 1662-1689.
URL: https://doi.org/10.1108/AAAJ-10-2018-3696
Malola, A. & Maroun, W. 2019. The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting. South African Journal of Accounting Research, 33 (2), 114-144.
URL: https://doi.org/10.1080/10291954.2019.1647937
Maroun, W. 2019a. Does external assurance contribute to higher quality integrated reports? Journal of Accounting and Public Policy, 38 (4), 106670.
URL: https://www.sciencedirect.com/science/article/pii/S0278425418301820
Maroun, W. 2019b. Exploring the rationale for integrated report assurance. Accounting, Auditing & Accountability Journal, 32 (6), 1826-1854.
URL: https://doi.org/10.1108/AAAJ-04-2018-3463
Wang, R., Zhou, S. & Wang, T. 2019. Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. European Accounting Review, 1-33.
URL: https://doi.org/10.1080/09638180.2019.1668281
2018
Atkins, J. and Maroun, W. 2018. Integrated extinction accounting and accountability: building an ark. Accounting, Auditing & Accountability Journal, 31 (3), 750-786.
De Villiers, C. and Maroun, W. 2018. Sustainability Accounting and Integrated Reporting, Oxfordshire, UK, Taylor & Francis.
Maroun, W. 2018. Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”. Accounting, Auditing & Accountability Journal, 31 (2), 400-427.
McNally, M.-A. and Maroun, W. 2018. It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco-tourism industry. Accounting, Auditing & Accountability Journal, 31 (5), 1319-1348.
Naynar, N. R., Ram, A. J. & Maroun, W. 2018. Expectation gap between preparers and stakeholders in integrated reporting. Meditari Accountancy Research, 26 (2), 241-262.
Rinaldi, L., Unerman, J. and de Villiers, C. 2018. Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31 (5), 1294-1318.
Sukhari, A. and Villiers, C. 2018. The Influence of Integrated Reporting on Business Model and Strategy Disclosures. Australian Accounting Review, In press (0).
Usher, K. and Maroun, W. 2018. A review of biodiversity reporting by the South African seafood industry. South African Journal of Economic and Management Sciences 21 (1), 1-12.
Zhou, S., Simnett, R. and Hoang, H. 2018. Evaluating combined Assurance as a new Credibility Enhancement technique. Auditing: A journal of Practice & Theory.
2017
Barth, M. E., Cahan, S. F., Chen, L. and Venter, E. R. 2017. The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64.
De Villiers, C., Pei-Chi, K. H. and Maroun, W. 2017. Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25 (4), 450-460.
du Toit, E. 2017. The readability of integrated reports. Meditari Accountancy Research, 25 (4), 629-653.
du Toit, E., van Zyl, R. & Schutte, G. 2017. Integrated reporting by South African companies: a case study. Meditari Accountancy Research, 25 (4), 654-674.
Dumay, J., Bernardi, C., Guthrie, J. and La Torre, M. 2017. Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective. Meditari Accountancy Research, 25 (4), 461-480.
Maroun, W. 2017. Assuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review, 49 (3), 329-346.
McNally, M.-A., Cerbone, D. and Maroun, W. 2017. Exploring the challenges of preparing an integrated report. Meditari Accountancy Research, 25 (4), 481-504.
Van Zijl, W., Wöstmann, C. and Maroun, W. 2017. Strategy disclosures by listed financial services companies : signalling theory, legitimacy theory and South African integrated reporting practices. South African Journal of Business Management, 48 (3), 73-85.
Zhou, S., Simnett, R. and Green, W. 2017. Does Integrated Reporting Matter to the Capital Market? Abacus, 53 (1), 94-132.
2016
Baboukardos, D. and Rimmel, G. 2016. Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35 (4), 437-452.
Dumay, J., Bernardi, C., Guthrie, J. and Demartini, P. 2016. Integrated reporting: A structured literature review. Accounting Forum, 40 (3), 166-185.
Lee, K.-W. and Yeo, G. H.-H. 2016. The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47 (4), 1221-1250.
Mansoor, H. and Maroun, W. 2016. An initial review of biodiversity reporting by South African corporates – The case of the food and mining sectors. South African Journal of Economic and Management Sciences, 19 (4), 592-614.
Raemaekers, K., Maroun, W. and Padia, N. 2016. Risk disclosures by South African listed companies post-King III. South African Journal of Accounting Research, 30 (1), 41-60.
2015
Atkins, J. and Maroun, W. 2015. Integrated reporting in South Africa in 2012: perspectives from South African institutional investors. Meditari Accountancy Research, 23 (2), 197-221.
Maroun, W. and Atkins, J. 2015. The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community. 2015.
2014
De Villiers, C., Rinaldi, L. and Unerman, J. 2014. Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27 (7), 1042-1067.
2012
Solomon, J. & Maroun, W. 2012. Integrated reporting: the new face of social, ethical and environmental reporting in South Africa? London: The Association of Chartered Certified Accountants.