Concepedia

Integrated Reporting Determinants

Integrated Reporting Determinants is a theoretical construct that identifies and explicates the organizational, institutional, and governance factors influencing the quality and extent of integrated reporting practices within the domain of corporate sustainability and accountability.

150

Publications

13.7K

Citations

277

Authors

139

Institutions

Publications per year

2017–2026

111

Parents

Publications

150

Integrated Reporting: Insights, gaps and an agenda for future research

Charl de Villiers, Leonardo Rinaldi, Jeffrey Unerman · Accounting Auditing & Accountability Journal · 2014 · 842 citations

, , +17

Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach

Julia Catharina Jensen, Nicola Berg · Business Strategy and the Environment · 2011 · 582 citations

, , +13

Explanatory Factors of Integrated Sustainability and Financial Reporting

José Valeriano Frías Aceituno, Lázaro Rodríguez Ariza, Isabel Sánchez · Business Strategy and the Environment · 2012 · 480 citations

, , +17

Board characteristics and integrated reporting quality: an agency theory perspective

Filippo Vitolla, Nicola Raimo, Michele Rubino · Corporate Social Responsibility and Environmental Management · 2019 · 453 citations

, , +12

Integrated reporting: On the need for broadening out and opening up

Judy Brown, Jesse Dillard · Accounting Auditing & Accountability Journal · 2014 · 449 citations

, , +17

1–5 of 150

Authors

277

  1. NR
    Nicola Raimo

    Libera Università Maria SS. Assunta, Italy

    10 publications · 1.8K citations

    11

    h-index

  2. FV
    Filippo Vitolla

    Libera Università Maria SS. Assunta, Italy

    9 publications · 1.7K citations

    10

    h-index

  3. MR
    Michele Rubino

    LUM Jean Monnet University, Italy

    7 publications · 1.6K citations

    8

    h-index

  4. AH
    Abir Hichri

    University of Sfax, Tunisia

    4 publications · 106 citations

    5

    h-index

  5. AT
    Adriana Tiron‐Tudor

    Babeș-Bolyai University, Romania

    5 publications · 371 citations

    5

    h-index

1–5 of 277

Institutions

139

  1. LUM Jean Monnet University

    Casamassima, Italy

    12 h-index

    37 publications

    6.3K citations

  2. University of Sfax

    Sfax, Tunisia

    8 h-index

    12 publications

    554 citations

  3. University of Pretoria

    Pretoria, South Africa

    8 h-index

    9 publications

    2K citations

  4. University of Auckland

    Auckland, New Zealand

    5 h-index

    9 publications

    1.3K citations

  5. University of Ferrara

    Ferrara, Italy

    5 h-index

    5 publications

    370 citations

  6. Babeș-Bolyai University

    Cluj-Napoca, Romania

    5 h-index

    12 publications

    776 citations

  7. Royal Holloway University of London

    Egham, United Kingdom

    4 h-index

    7 publications

    2.5K citations

  8. Leuphana University of Lüneburg

    Lüneburg, Germany

    4 h-index

    6 publications

    1K citations

1–8 of 139

Venues

  1. Business Strategy and the Environment

    BSE · 9 publications · 2.2K citations

    9

    h-index

  2. Meditari Accountancy Research

    MEDAR · 8 publications · 673 citations

    8

    h-index

  3. Sustainability

    7 publications · 389 citations

    7

    h-index

  4. Accounting Auditing & Accountability Journal

    6 publications · 2.1K citations

    6

    h-index

  5. Journal of Applied Accounting Research

    5 publications · 208 citations

    5

    h-index

1–5