Purpose The relationships between integrated reporting quality (IRQ) and corporate
governance characteristics have been studied extensively, but the results are still …

Purpose This paper aims to conduct a systematic review of the literature on the quality of
integrated reports (IR) and highlight the gaps in the existing research to provide directions …

The faster information spreads, the more important it is for companies to publish good things
and minimize issues that can have a negative impact on company reputation and value …

Purpose The purpose of this paper is to examine the effect of integrated reporting quality
(IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle …

Integrated reporting (IR) is the most recent business reporting paradigm that seeks to
improve information quality and create sustainable value. This study investigates the impact …

Purpose The purpose of this study is to examine whether voluntary disclosure (VD) and
corporate governance (CG) are substitutes or complements to each other in improving firms' …

The primary objective of this study is to investigate the direct effect of corporate governance
on the integrated reporting quality of Indonesian companies. In addition, the current study …

Purpose The main objective of the research is to examine the influence of audit committee
attributes on the integrated reporting quality (IRQ) and to investigate whether this …

Purpose This study aims to seek to answer concerns about the sufficiency of traditional
corporate reporting by examining the influence of the internal audit function's (IAF) qualities …

Purpose The research aims to provide a longitudinal case study to understand how digital
transformation can be embedded in municipal reporting frameworks. The central role of such …