Cover Image

Methodologies and moderator-mediating factors of integrated reporting: a systematic review

This systematic review paper aims to provide an overview of the content literature review of integrated reporting in the following categories: (1) the methodology approach used; (2) the mediating-mediator factors of integrated reporting. Using a systematic literature review design based on PRISMA gu...

Full description

Saved in:
Bibliographic Details
Main Authors: O Alatawi, Mohammed Saleem, Mat Daud, Zaidi, Johari, Jalila
Format: Article
Published: Society of Cultural Studies and Social Sciences, Hong Kong 2023
Online Access:http://psasir.upm.edu.my/id/eprint/109323/
https://namibian-studies.com/index.php/JNS/article/view/940
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.109323
record_format eprints
spelling my.upm.eprints.1093232024-08-16T07:54:45Z http://psasir.upm.edu.my/id/eprint/109323/ Methodologies and moderator-mediating factors of integrated reporting: a systematic review O Alatawi, Mohammed Saleem Mat Daud, Zaidi Johari, Jalila This systematic review paper aims to provide an overview of the content literature review of integrated reporting in the following categories: (1) the methodology approach used; (2) the mediating-mediator factors of integrated reporting. Using a systematic literature review design based on PRISMA guidelines, the data were collected from selected databases (google scholar). The study reviewed 52 papers. The timeframe of the study was from 2017 until 2023 (May). The findings of the reviewed articles showed that the majority of the papers were published in Emerald publisher journals (25). The highest number of articles were published in 2022 (25 articles). Most of the papers employed a quantitative research design and selected secondary data that was followed by a mixed-method research design. The moderator and mediating factors found in the reviewed articles were needs for external financing, corporate Social responsibility, earnings per share (EPS), firm complexity, financial leverage (low but significant), environmental, social and governance (ESG) performance reporting, board gender diversity and family firms, CEO integrity, and CEO power, while only two mediating factors were found: Integrated reporting, and firms’ reputation. Based on the findings, the study suggests several implications and suggestions for delivering better knowledge of integrated reporting. Society of Cultural Studies and Social Sciences, Hong Kong 2023 Article PeerReviewed O Alatawi, Mohammed Saleem and Mat Daud, Zaidi and Johari, Jalila (2023) Methodologies and moderator-mediating factors of integrated reporting: a systematic review. Journal of Namibian Studies, 33 (S2). pp. 3057-3080. ISSN 1863-5954; ESSN: 2197-5523 https://namibian-studies.com/index.php/JNS/article/view/940 10.59670/jns.v33i.940
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
description This systematic review paper aims to provide an overview of the content literature review of integrated reporting in the following categories: (1) the methodology approach used; (2) the mediating-mediator factors of integrated reporting. Using a systematic literature review design based on PRISMA guidelines, the data were collected from selected databases (google scholar). The study reviewed 52 papers. The timeframe of the study was from 2017 until 2023 (May). The findings of the reviewed articles showed that the majority of the papers were published in Emerald publisher journals (25). The highest number of articles were published in 2022 (25 articles). Most of the papers employed a quantitative research design and selected secondary data that was followed by a mixed-method research design. The moderator and mediating factors found in the reviewed articles were needs for external financing, corporate Social responsibility, earnings per share (EPS), firm complexity, financial leverage (low but significant), environmental, social and governance (ESG) performance reporting, board gender diversity and family firms, CEO integrity, and CEO power, while only two mediating factors were found: Integrated reporting, and firms’ reputation. Based on the findings, the study suggests several implications and suggestions for delivering better knowledge of integrated reporting.
format Article
author O Alatawi, Mohammed Saleem
Mat Daud, Zaidi
Johari, Jalila
spellingShingle O Alatawi, Mohammed Saleem
Mat Daud, Zaidi
Johari, Jalila
Methodologies and moderator-mediating factors of integrated reporting: a systematic review
author_facet O Alatawi, Mohammed Saleem
Mat Daud, Zaidi
Johari, Jalila
author_sort O Alatawi, Mohammed Saleem
title Methodologies and moderator-mediating factors of integrated reporting: a systematic review
title_short Methodologies and moderator-mediating factors of integrated reporting: a systematic review
title_full Methodologies and moderator-mediating factors of integrated reporting: a systematic review
title_fullStr Methodologies and moderator-mediating factors of integrated reporting: a systematic review
title_full_unstemmed Methodologies and moderator-mediating factors of integrated reporting: a systematic review
title_sort methodologies and moderator-mediating factors of integrated reporting: a systematic review
publisher Society of Cultural Studies and Social Sciences, Hong Kong
publishDate 2023
url http://psasir.upm.edu.my/id/eprint/109323/
https://namibian-studies.com/index.php/JNS/article/view/940
_version_ 1809142987882496000
score 13.223943

Similar Items