Stakeholders' demand for forward‐looking corporate reporting that includes both financial
and non‐financial stories opened the path for the evolution of a new form of reporting known …

Purpose This study aims to examine the process through which sustainability is integrated
into the organizational practices of accounting. Design/methodology/approach Action …

Purpose This study examines the association between corporate tax avoidance and the cost
of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance …

The impact of business activity is of increasing concern to European Union citizens. In
response, Directive 2014/95/EU becomes the first supranational regulation that requires …

Purpose Credibility concerns regarding integrated reports can harm the intended decrease
of information asymmetry between a firm and its investors. Therefore, it is crucial to examine …

Demand for additional sustainability-related disclosures to complement current financial
disclosures is growing. This thesis utilises the mandating of Strategic Reporting (SR) in the …