• Abstract

    This research study explores the theoretical foundations of Integrated Reporting (IR)-related research and outlines potential avenues for both theoretical and empirical exploration. Specifically, it scrutinizes the key theories utilized in studies concerning IR adoption, encompassing determinants of adoption, quality and influence, as well as stakeholder perspectives and challenges.  Methodologically, a systematic review of 110 pertinent papers sourced from the Scopus database forms the basis of this investigation. The findings underscore the prevalent utilization of Agency Theory, Legitimacy Theory, Stakeholder Theory, and Institutional Theory across the spectrum of IR adoption studies. Additionally, various other theories such as Signalling Theory, Diffusion of Innovation Theory, Resource Dependence Theory, Voluntary Disclosure Theory, Stewardship Theory, and Impression Management Theory are also employed in the discourse. This paper's contribution lies in its delineation of the diverse theoretical frameworks within the accounting domain, thereby offering valuable insights for theory construction. Moreover, the elucidation of these theories could prove beneficial for accounting regulators, academics, and practitioners in elucidating shifts within the accounting landscape.

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Parhi, A., Mohanty, K. R., & Subudhi, R. N. (2024). The multifaceted world of integrated reporting: A journey -through theory. Multidisciplinary Reviews, (| Accepted Articles). Retrieved from https://malque.pub/ojs/index.php/mr/article/view/3742
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