ACCT 2178 Contemporary Financial & Integrated Reporting
Assessment item 1 - Individual Research Article Review Assignment
You are required to analyse one research article selected by you from the list of articles supplied below – copies of the articles are on Canvas. You are required to write a critical review of this article and relate it to your conceptual learning in the course addressing the specific assignment requirements below.
The assessment is designed to test your ability to:
- identify issues, make judgments, describe, explain and critically evaluate published research; and
- effectively communicate your learning in the written form.
Word limit: 1,200 words
Specific Assignment Requirements:
Write a critical review of your selected article covering following issues:
- A brief description of the objective of the article, and how it relates to the area of Integrated Reporting. You should also discuss why the article is of interest to you as a student in Contemporary Financial and Integrated Reporting.
- The following technical issues addressed within the article: (i) research questions; (ii) research methodology used; (iii) major research findings; and (iv) limitations of the research methodology.
- Your understanding and assessment of the implications of the major research findings of the article for the IIRC and other relevant stakeholder groups, in terms of improved (or not improved) reporting and improved (or not improved) decision making.
List of articles (choose one only)
- Abhayawansa, S., Elijido‐Ten, E., & Dumay, J., (2019), “A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell‐side analysts”, Accounting & Finance, Vol 59, Issue 3, pp1615-1647, Abhayawansa et el, < 2019.pdf
- Al-Htaybat, K., & Alberti-Alhtaybat, L.V., (2018), "Integrated thinking leading to integrated reporting: case study insights from a global player", Accounting, Auditing & Accountability Journal, Vol 31, Issue 5, pp1435-1460, Al-Htaybat et el, 2018.pdf
- Barth, M.E., Cahan, S.F., Chen, L., & Venter, E.R., (2017), “The economic consequences associated with integrated report quality: capital market and real effects”, Accounting, Organizations and Society, Vol 62, pp43-64, Barth et el, 2017.pdf
- Briem, C.R., & Wald, A., (2018), "Implementing third-party assurance in integrated reporting: Companies’ motivation and auditors’ role", Accounting, Auditing & Accountability Journal, Vol. 31 Issue: 5, pp.1461-1485, Briem & Wald, 2018.pdf
- Chaidali, P., & Jones, M.J., (2017), “It’s a matter of trust: Exploring the perceptions of Integrated Reporting preparers”, Critical Perspectives on Accounting, Vol 48, pp1-20, , Chaidali & Jones, 2017.pdf
- Gibassier, D., Rodrigue, M., & Arjaliès, D.L., (2018), “Integrated reporting is like God: no one has met Him, but everybody talks about Him: The power of myths in the adoption of management innovations", Accounting, Auditing & Accountability Journal, Vol. 31 Issue: 5, pp.1349-1380, Gibassier et el 2018.pdf
- Lai, A., Melloni, G., & Stacchezzini, R., (2017), “What does materiality mean to integrated reporting preparers? An empirical exploration”, Meditari Accountancy Research, Vol 25, Issue 4, pp.533-552, Lai et el 2017.pdf
- Maroun, W., (2017), “Assuring the integrated report: Insights and recommendations from auditors and preparers”, The British Accounting Review, Vol 49, Issue 3, pp329-346, , Maroun, 2017.pdf
- Maroun, W., (2018), "Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”, Accounting, Auditing & Accountability Journal, Vol 31, Issue 2, pp400-427, Maroun, 2018.pdf
- McNally, M.A., & 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, Vol. 31 Issue: 5, pp.1319-1348, McNally & Maroun, 2018.pdf
- Melloni, G., Caglio, A., & Perego, P., (2017), “Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports”, Journal of Accounting and Public Policy, Vol 36, Issue 3, pp220-238, Melloni et el, 2017.pdf
- Stubbs, W., & Higgins, C., (2018), “Stakeholders’ perspectives on the role of regulatory reform in integrated reporting”, Journal of Business Ethics, Vol 147, Issue 3, pp489-508, Stubbs & Higgins, 2018.pdf
Extensions for assignments need to be made through RMIT’s special consideration procedures. Please see the RMIT website for information on special consideration.
Assignments submitted after the due date without special consideration granted, will be automatically penalised at a rate of 10% per day for each day late. Assignments will not be accepted if more than five days late, unless prior approval has been given.