ACCT1110 Contemporary Financial & Integrated Reporting

Assessment item 1(a) – Individual Research Article Review Assignment 

Assignment Overview

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:

1. identify issues, make judgments, describe, explain and critically evaluate published research; and
2. effectively communicate your learning in the written

 

 

Marks:           15% towards final assessment.

Word limit:    1,000 words

 

Specific Assignment Requirements:

Write a critical review of your selected article covering following issues:

• A brief description of the articles contents 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?

(3 marks)

• The technical issues addressed within the article. Thus should include issues such as the following: problem statement, methodology used, major findings and limitations of the study.

(8 marks)

• Your understanding and assessment of the impact of the article in terms of improved reporting and business decision making. As part of your assessment you should address the implications for the IIRC and other relevant stakeholders.

(4 marks)

 

List of articles  (choose one only)

1. Adams, C.A., Potter, B., Singh, P.J. and York, J. (2016) ‘Exploring the implications of integrated reporting for social investment (disclosures)’, The British Accounting Review, 48, pp. 283-296.
2. 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, 62, 43-64.
3. Beck, C., Dumay, J., & Frost, G. (2017). In pursuit of a ‘single source of truth’: from threatened legitimacy to integrated reporting. Journal of Business Ethics, 141(1), 191-205.
4. Chaidali, P. P., & Jones, M. J. (2017). It’sa matter of trust: Exploring the perceptions of Integrated Reporting preparers. Critical Perspectives on Accounting, 48, 1-20.
5. Feng, T., Cummings, L., and Tweedie, D. (2017). Exploring integrated thinking in integrated reporting–an exploratory study in Australia. Journal of Intellectual Capital, 18(2), 330-353.
6. Lai, A., Melloni, G., and Stacchezzini, R.(2017). What does materiality mean to integrated reporting preparers? An empirical exploration. Meditari Accountancy Research, 25(4), pp.533-552.
7. 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, 36(3),20-38
8. Maroun, W. (2017). Assuring the integrated report: Insights and recommendations from auditors and preparers. The British Accounting Review, 49(3), 329-346.
9. Perego, P., Kennedy, S., & Whiteman, G. (2016). A lot of icing but little cake? Taking integrated reporting forward. Journal of Cleaner Production, 136, 53-64.
10. Reimsbach, D., Hahn, R., & Gürtürk, A. (2017). Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. European Accounting Review, 1-23.
11. Rowbottom, N., & Locke, J. (2016). The emergence of. Accounting and Business Research, 46(1), 83-115.
12. Tweedie, D., & Martinov-Bennie, N. (2015). Entitlements and Time: Integrated Reporting’s Double-edged Agenda. Social and Environmental Accountability Journal, 35(1), 49-61.