Digital Corporate Reporting: Research Developments and Implications

Troshani, Indrit; Rowbottom, Nicholas

doi:10.1111/auar.12334

Cited by 20 publications

(21 citation statements)

References 93 publications

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“…Should voluntary IR release increase, future research could also consider a wider analysis period to investigate whether the IR release is able to better capture the analysts' attention. In addition, the EU's Directive revision proposal opens up space for future investigations on how digital technology and data analytics may affect corporate reporting processes and enhance accessibility and transparency for stakeholders (Beattie, 2000; Lombardi and Secundo, 2020; Rowbottom et al , 2021; Troshani and Rowbottom, 2021).…”

Section: Discussionmentioning

confidence: 99%

Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts

Rossignoli

Stacchezzini

Lai

2021

JAAR

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PurposeEuropean countries are likely to increasingly adopt integrated reporting (IR) voluntarily, after the 2014/95/EU Directive is revised and other initiatives are implemented. Therefore, the present study provides insights on the relevance of IR in voluntary contexts by exploring analysts' reactions to the release of integrated reports in diverse institutional settings.Design/methodology/approachDrawing on voluntary disclosure theory, a quantitative empirical research method is used to explore the moderating role of country-level institutional characteristics on the associations between voluntary IR release and analyst forecast accuracy and dispersion.FindingsIR informativeness is not uniform in the voluntary context and institutional settings play a moderating role. IR release is associated with increased consensus among analyst forecasts. However, in countries with weak institutional enforcement, a reverse association is detected, indicating that analysts rely largely on IR where the institutional setting strongly protects investors. Although a strong institutional setting boosts the IR release usefulness in terms of accuracy, it creates noise in analyst consensus.Research limitations/implicationsAcademics can appreciate the usefulness of voluntary IR across the institutional enforcement contexts.Practical implicationsManagers can use these findings to understand opportunities offered by IR voluntary release. The study recommends that policymakers, standard setters and regulators strengthen the institutional enforcement of sustainability disclosure.Originality/valueThis study is a unique contribution to recent calls for research on the effects of nonfinancial disclosure regulation and on IR “impacts”. It shows on the international scale that IR usefulness for analysts is moderated by institutional patterns, not country-level institutional characteristics.

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Section: Discussionmentioning

confidence: 99%

Financial analysts' reaction to voluntary integrated reporting: cross-sectional variation in institutional enforcement contexts

Rossignoli

Stacchezzini

Lai

2021

JAAR

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“…Carlsson-Wall et al (2021) refer to the public sector in their study and explain the relatively large influence of system providers in this field. However, the results of Bergmann et al (2020) for budgeting processes and Troshani and Rowbottom (2021) for reporting display a similar dependency of companies towards ERP system providers for non-public sectors such as manufacturing industry or trade.…”

Section: Content Of Wavementioning

confidence: 93%

“…Digital reporting that is structured and uses reusable formats facilitates monitoring, surveillance and risk assessment within companies. However, Troshani and Rowbottom (2021) also state that the use alone of a digitalised reporting does not necessarily result in positive effects.…”

Section: Content Of Wavementioning

confidence: 99%

“…Other MC instruments that are influenced by digitalisation are reports for a costearnings comparison or customer-benefit analysis as additional part of cybernetic control. Troshani and Rowbottom (2021) elaborate that digital reporting calls for signification changes to the reporting infrastructure. This implies major impact on MC as the information supply chain as well as regulations and reporting standards need to be adapted to maintain or improve the accessibility, transparency, accuracy and comparability of information reporting in corporate reports .…”

Section: Content Of Wavementioning

confidence: 99%

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A literature review on the impact of digitalisation on management control

Fähndrich

2022

J Manag Control

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Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks, through the modified application of MC instruments and the consideration of behavioural aspects of MC, to the organisation of the MC function within the company. This paper presents a systematic review of the literature according to Tranfield et al. (Br J Manag 14:207–222, 2003), focusing on the impact of digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals (based on multiple international journal ratings) and analysing 116 articles from January 2000 to August 2022. Based on the MC framework developed by Guenther (J Manag Control 23:269–290, 2013), the identified studies are categorised into the following research dimensions: tasks, instruments, organisation and behavioural aspects. Multiple studies highlight the continuous development of the MC function under the impact of digitalisation, including the extension of MC tasks, the adaptation of existing MC instruments and creation of new MC instruments, positive and negative behavioural aspects of digitalisation on MC and the establishment of new MC organisation models. In addition to the qualitative content analysis, this literature review also includes an analysis of the methods applied and illustrates their changes over time. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research.

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“…Interest in digital corporate reporting, however, is extensive in several other jurisdictions and there are signs that there is an increasing demand for corporate information in digital forms. Troshani and Rowbottom (2021) provide a relevant review of the current state of academic research on this topic. This literature is broad and in some areas far from well developed.…”

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confidence: 99%