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PurposeIn scholarly publications, citations play an essential epistemic role in creating and disseminating knowledge. Conversely, the use of problematic citations impedes the growth of knowledge, contaminates the knowledge base and disserves science. This study investigates the presence of problematic citations in the works of business ethics scholars.Design/methodology/approachThe authors investigated two types of problematic citations: inaccurate citations and plagiarized citations. For this, 1,200 randomly selected citations from three leading business ethics journals were assessed based on: (1) referenced journal errors, (2) article title errors and (3) author name errors. Other papers that replicated the same title errors were identified.FindingsOf the citations in the examined business ethics journals, 21.42% have at least one error. Of particular concern are the citation errors in article titles, where 3.75% of examined citations have minor errors and another 3.75% display major errors – 7.5% in total. Two-thirds of minor and major title errors were repeatedly replicated in previous and ensuing publications, which confirms the presence of citation plagiarism. An average article published in a business ethics journal contains at least three plagiarized citations. Even though business ethics fares well compared to other disciplines, a situation where every fifth citation is problematic is unacceptable.Practical implicationsBusiness ethics scholars are not immune to the use of problematic citations, and it is unlikely that attempting to improve researchers' awareness of the unethicality of this behavior will bring a desirable outcome.Originality/valueIdentifying that problematic citations exist in the business ethics literature is novel because it is expected that these researchers would not condone this practice. PurposeIn scholarly publications, citations play an essential epistemic role in creating and disseminating knowledge. Conversely, the use of problematic citations impedes the growth of knowledge, contaminates the knowledge base and disserves science. This study investigates the presence of problematic citations in the works of business ethics scholars.Design/methodology/approachThe authors investigated two types of problematic citations: inaccurate citations and plagiarized citations. For this, 1,200 randomly selected citations from three leading business ethics journals were assessed based on: (1) referenced journal errors, (2) article title errors and (3) author name errors. Other papers that replicated the same title errors were identified.FindingsOf the citations in the examined business ethics journals, 21.42% have at least one error. Of particular concern are the citation errors in article titles, where 3.75% of examined citations have minor errors and another 3.75% display major errors – 7.5% in total. Two-thirds of minor and major title errors were repeatedly replicated in previous and ensuing publications, which confirms the presence of citation plagiarism. An average article published in a business ethics journal contains at least three plagiarized citations. Even though business ethics fares well compared to other disciplines, a situation where every fifth citation is problematic is unacceptable.Practical implicationsBusiness ethics scholars are not immune to the use of problematic citations, and it is unlikely that attempting to improve researchers' awareness of the unethicality of this behavior will bring a desirable outcome.Originality/valueIdentifying that problematic citations exist in the business ethics literature is novel because it is expected that these researchers would not condone this practice.

Purpose This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. Design/methodology/approach Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF firms) and those that do not (non-IIRF firms). The samples range from 188 to 436 observations as alternative research designs, different matched samples and regression specifications, and several sensitivity analyses were conducted. Findings In markets where integrated reporting (IR) is not mainstream, voluntary IIRF adoption is more likely for firms with established sustainability practices. Such findings suggest that the IIRF is an incremental innovation for sustainability rather than an innovation that radically changes management and reporting practices. In Japan, where IR is mainstream, results show no observable differences between IIRF firms and non-IIRF firms. Consistent with the determinants results, this paper finds no evidence of associations between voluntary IIRF adoption and the information environment, the cost of equity or firm value. However, the additional analysis provides preliminary evidence suggesting capital market effects may differ for IIRF firms with higher sustainability or market performance. Practical implications This study offers useful insights into the current global debate on whether there is value in adopting the IIRF. Originality/value This study adds to the limited body of research on the determinants and consequences of voluntary IIRF adoption, offering insights for regulators, practitioners and proponents of IR. This study is the first to provide quantitative evidence of the influence sustainability practices have on voluntary IIRF adoption. Further, the results add to the current global debate on whether there is value in adopting the IIRF. This paper finds that voluntary IIRF adoption has no clear and distinct influence on disclosure practices and capital markets, suggesting there are no additional benefits from prioritising the promotion or adoption of the IIRF over other disclosure forms. Unless there are advancements supporting the implementation of integrated thinking and information connectivity, the potential for the IIRF to improve information quality may be limited to encouraging more non-financial disclosure and transparency in countries where integrated disclosures are not trending.

This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and Accountability Journal; Australian Accounting Review; International Journal of Auditing; Meditari Accountancy Research; Pacific Accounting Review; and Qualitative Research in Accounting and Management. The paper identifies the most cited recent articles (2015–2017), and the most prolific authors, universities and geographical regions. It then reveals trends in research areas and relevance of recent accounting articles. The paper discusses the importance of the Australian Business Deans Council journal quality list in facilitating novel and relevant research, and recommends the integration of citation metrics into its ratings methodology.

Purpose Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese investors and their initial impressions of the International Integrated Reporting Framework (IIRC Framework). In doing so, this study examines the relationships between investment considerations and the IIRC Framework’s concepts. Design/methodology/approach Semi-structured interviews were undertaken with 16 investors in Taiwan. Thematic analysis was used to analyse the data collected. Findings In addition to economic and financial outlook, competitive advantages and ownership structure, Taiwanese investors emphasise management credibility as an important factor that influences investment decisions. Investors are reliant on private information sources and quantitative data. Sustainability disclosures and sustainability performance beyond legal requirements are often not considered. Taiwanese investors lack awareness of the IIRC Framework and are sceptical about the premise that integrated reports can provide information material to investment appraisal. The assertion that integrated reports reduce information asymmetry and influence investment decisions has to be treated with caution. Research limitations/implications Self-selection bias and a potential lack of transferability in the findings are issues inherent in the research method and sample used. Practical implications IR information needs to be frequently updated rather than disclosed in a periodic report. Furthermore, integrated reports need to demonstrate a direct link between non-financial performance and financial value creation. Social implications Mandating the supply of integrated reports is unlikely to influence investors’ capital allocation decisions unless investor demand is a driver of the regulation. Originality/value This study is one of the few to investigate IR from the investor’s perspective. Observations from this preliminary study warrant further investigations into the relevance of IR to investment communities globally.

Purpose This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research. Design/methodology/approach The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda. Findings The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways. Originality/value The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.

We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators and managers. We provide an overview of the integrated reporting literature, discuss measurement and research design issues to take into account when designing studies on integrated reporting and identify approaches and set an agenda for future research.

Background: This study analyses the accounting research articles published by South African journals. Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research. Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management , and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR). Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers. Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s). Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the Witwatersrand, being prominent. Large proportions of authors of 2015–2016 articles are from outside of Africa, speaking to the success of the internationalisation efforts of the internationalising journals, whereas SAJAR mostly publishes articles by African authors.