How to challenge university students to work on integrated reporting and integrated reporting assurance

Since the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by presenting a tool for professors and universities to help introduce the subjects in higher education institutions. The methodological approach develops a theoretical analysis of published IR and IRA articles related to education, to create a presentation of the challenge learning method (CLM) for professors and high education institutions to develop the subject of IRA to challenge students. Considering teaching experience as a value-added component to research the proposed method comes from the teaching experience of the authors. The result consists of a method that can increase accounting academics knowledge of IR and IRA and motivate students to study these emerging accounting practices. This study contributes to the extant literature on IR, IRA and Education that is scarce, the use of appropriate teaching methods to IR and IRA, and the dissemination of IR and IRA in education by providing a better connection between the universities and the best practices of corporate reporting and auditing. This study leads to an increase in the connection among higher education institutions, professors, students, practitioners, auditors, regulators, standard setters, and society in general.info:eu-repo/semantics/publishedVersio

How to challenge university students to work on integrated reporting and integrated reporting assurance

Artigo publicado em revista científica internacionalSince the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by presenting a tool for professors and universities to help introduce the subjects in higher education institutions. The methodological approach develops a theoretical analysis of published IR and IRA articles related to education, to create a presentation of the challenge learning method (CLM) for professors and high education institutions to develop the subject of IRA to challenge students. Considering teaching experience as a value-added component to research the proposed method comes from the teaching experience of the authors. The result consists of a method that can increase accounting academics knowledge of IR and IRA and motivate students to study these emerging accounting practices. This study contributes to the extant literature on IR, IRA and Education that is scarce, the use of appropriate teaching methods to IR and IRA, and the dissemination of IR and IRA in education by providing a better connection between the universities and the best practices of corporate reporting and auditing. This study leads to an increase in the connection among higher education institutions, professors, students, practitioners, auditors, regulators, standard setters, and society in general.info:eu-repo/semantics/publishedVersio

Determinantes e Metodologias de ensino da Garantia de Fiabilidade no Relato integrado

A exigência de mudanças nos relatórios divulgados pelas empresas originou o surgimento do Relato Integrado, o qual providencia informação relativa à avaliação de riscos e ao potencial crescimento de valor no futuro, influenciando a gestão do risco e a auditoria. O Relato Integrado engloba informação financeira que é obrigatoriamente sujeita a auditoria, e informação não financeira que poderá, de forma voluntária, ser sujeita a uma análise de garantia de fiabilidade. Surge assim a necessidade de novas estruturas de elaboração de relatórios de garantia de fiabilidade por forma a assegurar a conformidade e confiabilidade da informação divulgada. Desta forma, a motivação e relevância deste estudo situa-se ao nível da Garantia de Fiabilidade no Relato integrado (GFRI) como vetor de incremento de legitimidade e confiabilidade. O objetivo do estudo consiste em rever o campo de estudo da GFRI, desenvolver conhecimento sobre a literatura associada, sobre o conteúdo e determinantes da divulgação da informação e apresentar um modelo de ensino do tema no ensino superior. Esta tese pretende apresentar à comunidade académica uma visão global do tema em apreço enquadrado quer nas empresas quer na academia. A abordagem metodológica desenvolve um estudo qualitativo da literatura relevante, um estudo qualitativo de análise de conteúdo dos Relatórios de GFRI com um subsequente estudo quantitativo para analise dos determinantes da divulgação da informação e conclui com o desenvolvimento de um modelo de ensino no ensino superior. Os resultados do estudo indicam que este é um tema recente e com crescente interesse pela academia, que a sua implementação no relato das empresas é também crescente com mais de metade das empresas a divulgarem a informação de forma voluntária. A contribuição do estudo consiste num melhor conhecimento acerca dos relatórios de garantia de fiabilidade, da literatura relacionada, dos determinantes para a sua emissão e da inclusão da temática nos currículos das universidades, que poderá conduzir a uma melhor análise e consequente tomada de decisões sobre esta matéria para investidores, reguladores, auditores, profissionais e académicos.The demands for change in corporate reporting lead to the emergence of Integrated Reporting – IR, that provides information concerning risk evaluation and potential future value growth, influencing risk management and audit. Integrated reporting includes financial information that is mandatory subject to audit, and non-financial information that can be subjected to assurance analysis in a voluntary basis, leading to the need for new assurance frameworks to assure the compliance of integrated information. Therefore, the motivation and relevance of this research is at the level of assurance on integrated reporting in order to increase its legitimacy and reliability. The aim of the study is to review the field of assurance on integrated reporting (AIR), to develop insights into how assurance on integrated reporting research is developing, to develop knowledge about content and determinants of the information disclosure and to present a teaching model for hight education. This study intends to provide the scholarly community with a global vision of the studied subject in academy and in the companies. The methodological approach develops a qualitative study of the relevant literature, a qualitative content analysis of Integrated Reporting Assurance followed by a quantitative study to analyse the determinants of the information disclosure and is concluded with the presentation of a teaching model to universities. The results of the study show that this is a subject in early stage and with a grow interest in academy, that the implementation in companies is increasing with more than half of companies disclosing this kind of non-mandatory information. The contribution of the study consists on a higher knowledge on integrated reporting assurance, on related literature, the determinants that lead to the disclosure of the information, and to the increase on the inclusion of the subject on the curricula of hight education that could conduct to better analysis and decisions on this subject for academics, practioners, auditors and regulators

The Explanatory Factors of Risk Disclosure in the Integrated Reports of Listed Entities in Brazil

The gaps observed in entities’ traditional reports and accounts led to the emergence of the integrated report (IR), which includes several content elements, namely the component relating to risks and opportunities. Within this scope, the specific risks that may affect an organization’s capacity to create value are disclosed, among others, which is information of interest to the different stakeholders. This paper aims to identify the explanatory factors that influence the disclosure of risks in IRs. For this purpose, the IRs of entities listed on the Brazilian stock exchange for the year 2020 were assessed. The study was based on the explanatory theories of risk disclosure usually found in the literature, namely, the legitimacy, the agency, the signaling, and the upper echelon theories. Linear regression models were used with the disclosure rates of different types of risk as dependent variables. The size, profitability, indebtedness, independence, and gender diversity in the board of directors (BD), audit, and activity sector comprised the selected explanatory factors. Associations were found between some of the types of risks disclosed and the size of the entity, the existence of an audit, the independence of the BD, and the activity sector. The paper contributes to the literature about the explanatory factors of risk disclosure by exploring its analysis with different typologies and attributes, having the IR as a source of information, which is still little explored. The scientific contribution encompasses proposing a new risk analysis model in the IR. The innovative elements also comprise the classification of risks related to sustainable development (SD), including environmental, social, and governance (ESG) factors