Integrated reporting and assurance: Where can research add value?

This paper provides insights into salient issues in the development of the Integrated Reporting () Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated.

International ‘benchmarking’ studies and the identification of ‘education best practice’: a focus on classroom teachers and their practices

 Abstract:The disproportionate focus on classroom teachers and their instruction—teacher effectiveness—in order to confront and address under-achievement and disadvantage appears as a contemporary education policy theme in Australia. Phrases such as ‘high performing schooling systems’, ‘the best teachers’, ‘high performing countries’, ‘quality teaching’, ‘under-performing schools’, ‘the right change’, ‘operationally feasible’, ‘targeting of reforms’, ‘degrees of under-performance’, ‘educational drivers’, ‘teacher quality and improved teaching’ and ‘external standards and governance’ are constantly mentioned and given continual attention and prominence by policy-makers. The paper questions and critiques a policy-making direction that uses teacher effectiveness research to force and steer reform in education. The distinctive and narrow concern with teacher effectiveness works to the specific exclusion of breadth and scope concerning debate about broader education related issues and questions, for example, matters of student achievement, exclusion and disadvantage. This article uses a qualitative research approach informed by critical theory to examine three influential private sector reports on education and schooling: The McKinsey Report ( 2007 )—How the world’s best-performing school systems come out on top, The Nous Group ( 2011 )—Schooling Challenges and Opportunities and The Grattan Institute ( 2012 )—Catching up: Learning from the best school systems in East Asia. The article subjects the reports to close critical scrutiny and examination and finds that classroom teachers are positioned so that their specific and explicit instruction becomes the differentiating ‘variable’ in matters of student achievement and success.

Assurance of corporate social responsibility reports : impact on report users' perceptions of reliability

This study examined whether (1) assurance, (2) the level of assurance (reasonable vs. limited), and (3) the type of assurance provider (accountant vs. specialist consultant) affect users’ perceptions of reliability of sustainability reports. Based on an experimental questionnaire, we find that the provision of assurance improves report users’ perceived reliability of the environmental and social information. There were no significant main effects between the two experimental factors; level of assurance and type of assurance provider, and report users’ perceptions of the reliability of sustainability reports. However, a significant interaction was found between the two experimental factors and report users’ perceptions of reliability of such reports. More specifically, report users placed more confidence in the sustainability reports where the level of assurance provided is reasonable (high), and when such assurance is provided by a top tier accountancy firm, rather than when the assurance is provided by a specialist consultant. No such difference was found when the level of assurance provided was limited (low) for either type of assurance provider group. The results of this study thus highlight the relevance of assurance for sustainability reporting.

Culture and corporate voluntary reporting: a comparative exploration of the chairperson's report in India and New Zealand

Purpose – The purpose of this paper is to explore the cultural underpinnings of accounting practices through a comparative analysis of India and New Zealand, using the chairperson's report, which is increasingly becoming one of the most important segments of the corporate annual report.
Design/methodology/approach – The annual reports of Indian and New Zealand companies from 2001 to 2005 were selected to investigate the extent and nature of information disclosure in their chairperson's report. “Content analysis” is the main methodological orientation of the paper.
Findings – The paper argues that, contrary to propositions based on Hofstede's cultural framework, Indian companies provide more disclosure in their chairperson's report than their New Zealand counterparts. This leads to the conclusion that voluntary disclosure, more generally, is a complex phenomenon and cultural variables alone may not be sufficient predictors of the voluntary disclosure practices of a country.
Originality/value – Using India and New Zealand, two countries with significant cultural differences, according to Hofstede's typology, the paper extends the literature by focusing on the chairperson's report, a more recent accounting phenomenon which is gaining popularity across the globe.

Promoting corporate social responsibility in small and medium enterprises in the Caribbean: methodology report

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