Corporate Governance, Integrated Reporting and the Use of Credibility-Enhancing Mechanisms on Integrated Reports

European Accounting Review, Forthcoming

Posted: 11 Jan 2018 Last revised: 23 Sep 2019

See all articles by Ruizhe Wang

Ruizhe Wang

The University of Sydney

Shan Zhou

The University of Sydney

Timothy Wang

affiliation not provided to SSRN

Date Written: September 02, 2019

Abstract

The International Integrated Reporting Council (IIRC) and the South African King III Report on Governance emphasize the role of corporate governance in preparing a high-quality integrated report and establishing an appropriate credibility-enhancing process. This paper examines the significance of corporate governance mechanisms in explaining variations in the quality of integrated reports and the extent and quality of credibility-enhancing mechanisms (CEMs) for integrated reports. Using a sample of integrated reports published between 2012 and 2015 by listed companies on the Johannesburg Stock Exchange, this study finds that traditional governance mechanisms such as the board and the audit committee are positively related to the reporting quality.

Keywords: Corporate governance; Integrated reporting; Credibility-enhancing mechanisms; Assurance; Agency costs.

Suggested Citation

Wang, Ruizhe and Zhou, Shan and Wang, Timothy, Corporate Governance, Integrated Reporting and the Use of Credibility-Enhancing Mechanisms on Integrated Reports (September 02, 2019). European Accounting Review, Forthcoming , Available at SSRN: https://ssrn.com/abstract=3099215

Ruizhe Wang

The University of Sydney ( email )

University of Sydney
Sydney, NSW 2006
Australia

Shan Zhou (Contact Author)

The University of Sydney ( email )

University of Sydney
Sydney, NSW 2006
Australia

Timothy Wang

affiliation not provided to SSRN

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