A Systematic Review: Theoretical Perspective of Integrated Reporting and Corporate Disclosure

Authors

  • Siti Amirah Md Ismail Azman Hashim International Business School, Universiti Teknologi Malaysia, Kuala Lumpur, Malaysia
  • Rohaida Basiruddin Azman Hashim International Business School, Universiti Teknologi Malaysia, Kuala Lumpur, Malaysia

Keywords:

Integrated reporting, institutional theory, legitimacy theory, agency theory, corporate disclosure

Abstract

This paper aims to systematically review published articles on the underpinning theories that contribute to corporate disclosure in Integrated Reports (IR). This study adopted Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) to review published journals by utilizing Scopus and Web of Science as the two primary journal databases. 13 related articles were reviewed. Further review of these articles resulted in five main themes – Agency theory, Signaling theory, Legitimacy theory, Stakeholder theory, and Institutional theory. These five themes further produced a total of 13 sub-themes. Recommendation for future studies should explore more searching techniques such as citation tracking, reference searching, snowballing and contacting experts. These findings will assist policymakers, international bodies, and researchers to further extend the current literature.

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Published

2021-12-12

How to Cite

Siti Amirah Md Ismail, & Rohaida Basiruddin. (2021). A Systematic Review: Theoretical Perspective of Integrated Reporting and Corporate Disclosure. Journal of Advanced Research in Business and Management Studies, 25(1), 38–49. Retrieved from https://akademiabaru.com/submit/index.php/arbms/article/view/4391

Issue

Section

Business studies