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Institutional antecedents of integrated reporting quality: The moderating role of board independence

Kar Shun Wong, Azlan Amran and Ei Yet Chu

Corporate Social Responsibility and Environmental Management, 2023, vol. 30, issue 2, 621-640

Abstract: This study aims to examine a set of institutional isomorphic influences toward integrated reporting quality (IRQ) and the role of board independence in moderating such influences. The results from a cross‐sectional sample of 200 international companies indicated that both coercive (regulatory quality) and normative isomorphism (press freedom, CEO with accounting qualification, Dow Jones Sustainability Index listing, and winning an IR award) exert positive effects on IRQ. Moreover, board independence moderates positively for the effects of mimetic isomorphism (environmental sensitive industry) on IRQ. This study contributes to filling the gap in the literature by offering a multi‐theory approach to analyzing the antecedent of IRQ from the lenses of both institutional and agency theory. It also offers a practical contribution for corporate IR adopters, users, and regulatory authorities to improve corporate reporting. To the best of our knowledge, this is the first study that examines the moderating role of board independence on IRQ.

Date: 2023
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Handle: RePEc:wly:corsem:v:30:y:2023:i:2:p:621-640