The international integrated reporting framework : key issues and future research opportunities

Abstract

This paper has three main aims. First, the paper introduces the concept of integrated
 reporting (<IR>) as described by the International Integrated Reporting Council
 (IIRC). A background to the development of the <IR> concept over the 4-year period
 from the inception of the IIRC in 2010 is provided, culminating in the release by
 the IIRC of a Consultation Draft (CD) of the <IR> framework in March 2013. Second,
 the paper discusses key issues currently being debated relating to the CD that
 the IIRC will need to resolve prior to the expected release of their <IR> framework
 in late 2013. This discussion is based on issues identified and reported to the IIRC
 by a subcommittee of the International Association for Accounting Education and
 Research (IAAER) comprised of international accounting academics. Finally, the
 paper identifies a range of potential research issues relating to the development and
 implementation of <IR>.

http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-646X

2015-02-28

hb2014