The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

30 Pages Posted: 5 Jan 2014

See all articles by Mandy M. Cheng

Mandy M. Cheng

UNSW Australia Business School, School of Accounting

Wendy Green

UNSW Australia Business School, School of Accounting

Pieter Conradie

University of Pretoria - Faculty of Economic and Management Sciences

Noriyuki Konishi

Aoyama Gakuin University - Graduate School of Professional Accountancy

Andrea Romi

Texas Tech University - Area of Accounting

Date Written: February 2014

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>.

Suggested Citation

Cheng, Mandy M. and Green, Wendy and Conradie, Pieter and Konishi, Noriyuki and Romi, Andrea, The International Integrated Reporting Framework: Key Issues and Future Research Opportunities (February 2014). Journal of International Financial Management & Accounting, Vol. 25, Issue 1, pp. 90-119, 2014. Available at SSRN: https://ssrn.com/abstract=2374767 or http://dx.doi.org/10.1111/jifm.12015

Mandy M. Cheng (Contact Author)

UNSW Australia Business School, School of Accounting ( email )

Sydney, NSW 2052
Australia
(612) 9385.6343 (Phone)

Wendy Green

UNSW Australia Business School, School of Accounting ( email )

Sydney, NSW 2052
Australia

Pieter Conradie

University of Pretoria - Faculty of Economic and Management Sciences ( email )

Pretoria 0002
South Africa

Noriyuki Konishi

Aoyama Gakuin University - Graduate School of Professional Accountancy ( email )

4-4-25 Shibuya
Shibuya-Ku, Tokyo
Japan

Andrea Romi

Texas Tech University - Area of Accounting ( email )

P.O. Box 42101
Lubbock, TX 79409
United States

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