by Elmar R. Venter, Associate Professor of Accounting, University of Pretoria in South Africa, Li Chen, Senior Lecturer in Accounting, University of Auckland Business School, Mary E. Barth, Joan E. Horngren Professor of Accounting, Stanford University, Graduate School of Business and Steven Cahan, Professor of Financial Accounting, University of Auckland Business School | March 18, 2018
Higher-quality information for internal and external stakeholders is associated with improved decision making; given that, how is integrated report quality related to firm value?
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Navigating Ethics in a Digital Age
by Narayanan Vaidyanathan, Head of Technology Insight, ACCA | October 18, 2017
Ethical behavior is a core attribute for professional accountants; technology may have an impact on the details one needs to understand to be ethical but it does not change the centrality of being ethical.
Could Disclosing Climate-related Financial Information Become the New Normal?
by Laura Leka , Technical Manager, Global Accountancy Profession Support, IFAC | October 17, 2017
Climate change disclosures in corporate reports are common but the link to financial implications, both current and of the future, is still often missing in reporting.
The Case for SMEs to Consider Integrated Thinking and Reporting
by Paul Thompson, Director, European Federation of Accountants and Auditors for SMEs | October 17, 2017
The benefits and opportunities for SMEs to consider both integrated thinking and integrated reporting, including better understanding, management and communication.
How Does PEFA Stimulate Better Public Financial Management?
by Lewis Hawke, Head of PEFA Secretariat | October 10, 2017
The Public Expenditure and Financial Accountability program has become the global standard for PFM performance assessment and a template for developing diagnostic tools.
Transforming Challenges into Opportunities: Competition
by Christopher Arnold, Head of SME/SMP and Research, IFAC and Mats Olsson, IFAC SMP Committee Deputy Chair and Partner, Adrian & Partners AB | October 3, 2017
Information and best practice tips to help small- and medium-sized practices address competition challenges, one of the top global challenges per the IFAC Global SMP survey.
The Budget Transparency Toolkit: The 5 Key Entry Points to Budget Transparency
by Ronnie Downes, Deputy Head, Budgeting & Public Expenditures, OECD | September 26, 2017
The OECD’s new Budget Transparency Toolkit serves as a guide to navigating the various standards on budget transparency, and as an aid to orientation and action within this busy landscape.