The academic research papers listed here focus on integrated reporting in South Africa.

To access research on integrated reporting around the world please refer to the International Integrated Reporting Council (IIRC) website.

Research papers

2020

Maroun, W. and Cerbone, D., 2020. Corporate Governance in South Africa (Vol 2). Walter de Gruyter GmbH & Co KG [ISBN 3110618338]

 

2019

Atkins, J., Maroun, W. & Atkins, B. 2019. How can accounting, integrated reporting and engagement prevent extinction? In: ATKINS, K. & ATKINS, B. (eds.) Around the World in 80 Species. Exploring the Business of Extinction. London, UK: Routledge.
URL: https://www.taylorfrancis.com/books/e/9780429793912/chapters/10.4324/9780429437397-2

Beske, F., Haustein, E. & Lorson, P. 2019. Materiality analysis in sustainability and integrated reports. Sustainability Accounting, Management and Policy Journal, In press.
URL: https://www.emerald.com/insight/content/doi/10.1108/SAMPJ-12-2018-0343/full/html

Cerbone, D. and Maroun, W., 2019. Materiality in an integrated reporting setting: insights using an institutional logics framework. The British Accounting Review, p.100876.
URL: http://www.sciencedirect.com/science/article/pii/S0890838919301015

Green, W. J. & Cheng, M. M. 2019. Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, 73, 1-14.
URL: http://www.sciencedirect.com/science/article/pii/S0361368218303933

Higgins, C. 2019. Journey or toolbox? Integrated reporting and processes of organisational change. Accounting, Auditing & Accountability Journal, 32 (6), 1662-1689.
URL: https://doi.org/10.1108/AAAJ-10-2018-3696

Malola, A. & Maroun, W. 2019. The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting. South African Journal of Accounting Research, 33 (2), 114-144.
URL: https://doi.org/10.1080/10291954.2019.1647937

Maroun, W. 2019a. Does external assurance contribute to higher quality integrated reports? Journal of Accounting and Public Policy, 38 (4), 106670.
URL: http://www.sciencedirect.com/science/article/pii/S0278425418301820

Maroun, W. 2019b. Exploring the rationale for integrated report assurance. Accounting, Auditing & Accountability Journal, 32 (6), 1826-1854.
URL: https://doi.org/10.1108/AAAJ-04-2018-3463

Wang, R., Zhou, S. & Wang, T. 2019. Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports. European Accounting Review, 1-33.
URL: https://doi.org/10.1080/09638180.2019.1668281

 

2018

Atkins, J. and Maroun, W. 2018. Integrated extinction accounting and accountability: building an ark. Accounting, Auditing & Accountability Journal, 31 (3), 750-786.

De Villiers, C. and Maroun, W. 2018. Sustainability Accounting and Integrated Reporting, Oxfordshire, UK, Taylor & Francis.

Maroun, W. 2018. Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”. Accounting, Auditing & Accountability Journal, 31 (2), 400-427.

McNally, M.-A. and Maroun, W. 2018. It is not always bad news: Illustrating the potential of integrated reporting using a case study in the eco-tourism industry. Accounting, Auditing & Accountability Journal, 31 (5), 1319-1348.

Naynar, N. R., Ram, A. J. & Maroun, W. 2018. Expectation gap between preparers and stakeholders in integrated reporting. Meditari Accountancy Research, 26 (2), 241-262.

Rinaldi, L., Unerman, J. and de Villiers, C. 2018. Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31 (5), 1294-1318.

Sukhari, A. and Villiers, C. 2018. The Influence of Integrated Reporting on Business Model and Strategy Disclosures. Australian Accounting Review, In press (0).

Usher, K. and Maroun, W. 2018. A review of biodiversity reporting by the South African seafood industry. South African Journal of Economic and Management Sciences 21 (1), 1-12.

Zhou, S., Simnett, R. and Hoang, H. 2018. Evaluating combined Assurance as a new Credibility Enhancement technique. Auditing: A journal of Practice & Theory.

 

2017

Barth, M. E., Cahan, S. F., Chen, L. and Venter, E. R. 2017. The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64.

De Villiers, C., Pei-Chi, K. H. and Maroun, W. 2017. Developing a conceptual model of influences around integrated reporting, new insights and directions for future research. Meditari Accountancy Research, 25 (4), 450-460.

du Toit, E. 2017. The readability of integrated reports. Meditari Accountancy Research, 25 (4), 629-653.

du Toit, E., van Zyl, R. & Schutte, G. 2017. Integrated reporting by South African companies: a case study. Meditari Accountancy Research, 25 (4), 654-674.

Dumay, J., Bernardi, C., Guthrie, J. and La Torre, M. 2017. Barriers to implementing the International Integrated Reporting Framework: A contemporary academic perspective. Meditari Accountancy Research, 25 (4), 461-480.

Maroun, W. 2017. Assuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review, 49 (3), 329-346.

McNally, M.-A., Cerbone, D. and Maroun, W. 2017. Exploring the challenges of preparing an integrated report. Meditari Accountancy Research, 25 (4), 481-504.

Van Zijl, W., Wöstmann, C. and Maroun, W. 2017. Strategy disclosures by listed financial services companies : signalling theory, legitimacy theory and South African integrated reporting practices. South African Journal of Business Management, 48 (3), 73-85.

Zhou, S., Simnett, R. and Green, W. 2017. Does Integrated Reporting Matter to the Capital Market? Abacus, 53 (1), 94-132.

 

2016

Baboukardos, D. and Rimmel, G. 2016. Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy, 35 (4), 437-452.

Dumay, J., Bernardi, C., Guthrie, J. and Demartini, P. 2016. Integrated reporting: A structured literature review. Accounting Forum, 40 (3), 166-185.

Lee, K.-W. and Yeo, G. H.-H. 2016. The association between integrated reporting and firm valuation. Review of Quantitative Finance and Accounting, 47 (4), 1221-1250.

Mansoor, H. and Maroun, W. 2016. An initial review of biodiversity reporting by South African corporates – The case of the food and mining sectors. South African Journal of Economic and Management Sciences, 19 (4), 592-614.

Raemaekers, K., Maroun, W. and Padia, N. 2016. Risk disclosures by South African listed companies post-King III. South African Journal of Accounting Research, 30 (1), 41-60.

 

2015

Atkins, J. and Maroun, W. 2015. Integrated reporting in South Africa in 2012: perspectives from South African institutional investors. Meditari Accountancy Research, 23 (2), 197-221.

Maroun, W. and Atkins, J. 2015. The Challenges of Assuring Integrated Reports: Views from the South African Auditing Community. 2015.

 

2014

De Villiers, C., Rinaldi, L. and Unerman, J. 2014. Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27 (7), 1042-1067.

 

2012

Solomon, J. & Maroun, W. 2012. Integrated reporting: the new face of social, ethical and environmental reporting in South Africa? London: The Association of Chartered Certified Accountants.