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Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map
16 references·10 citing·47 second hop
Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map (2018)Materiality judgments in an integrated re…The economic consequences associated with integrated report quality: Capital market and real effects (2017)The economic consequences ass…Does Integrated Reporting Matter to the Capital Market? (2017)Does Integrated Reporting Mat…Corporate social responsibility research in accounting (2015)Corporate social responsibili…Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States (2014)Understanding and Contributin…CSR and Assurance Services: A Research Agenda (2014)CSR and Assurance Services: A…Global Reporting Initiative (GRI) (2013)Global Reporting Initiative (…Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Nonfinancial Disclosure and A…A Broader Perspective on Corporate Social Responsibility Research in Accounting (2012)A Broader Perspective on Corp…Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information (2011)Impact of Assurance and Assur…The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy (2004)The Balanced Scorecard: Judgm…Strategy Maps: Converting Intangible Assets into Tangible Outcomes (2004)Strategy Maps: Converting Int…Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard (2003)Subjectivity and the Weightin…Strategy Maps: Converting Intangible Assets into Tangible Outcomes (2003)Strategy Maps: Converting Int…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures (2000)The Balanced Scorecard: Judgm…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling (2022)Methodological Insights “Mate…Diffusion of integrated reporting, insights and potential avenues for future research (2022)Diffusion of integrated repor…Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement (2022)Arenas of Contestation: A Sen…12 years of integrated reporting: A review of research (2022)12 years of integrated report…Motivations for voluntary corporate adoption of integrated reporting: A novel context for comparing voluntary disclosure and legitimacy theory (2021)Motivations for voluntary cor…Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers (2021)Challenges of, and techniques…The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review (2020)The value relevance of corpor…The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting (2020)The relationship between corp…Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters (2020)Integrated Reporting and Agen…Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective (2019)Visualizing and managing valu…The performance measurement manifesto. 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References

  • 2003Strategy Maps: Converting Intangible Assets into Tangible Outcomes2,049 cited
  • 2012Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure1,916 cited
  • 2004Strategy Maps: Converting Intangible Assets into Tangible Outcomes1,413 cited
  • 2003Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard937 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2000The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures844 cited
  • 2017The economic consequences associated with integrated report quality: Capital market and real effects602 cited
  • 2004The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy518 cited
  • 2012A Broader Perspective on Corporate Social Responsibility Research in Accounting503 cited
  • 2017Does Integrated Reporting Matter to the Capital Market?502 cited
  • 2014CSR and Assurance Services: A Research Agenda500 cited
  • 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited
  • 2015Corporate social responsibility research in accounting483 cited
  • 2014Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States

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421 cited
  • 2011Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information407 cited
  • 2013Global Reporting Initiative (GRI)322 cited
  • Cited by

    • 2020The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting118 cited
    • 2021Motivations for voluntary corporate adoption of integrated reporting: A novel context for comparing voluntary disclosure and legitimacy theory108 cited
    • 2020Integrated Reporting and Agency Costs: International Evidence from Voluntary Adopters90 cited
    • 2020The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review79 cited
    • 2022Diffusion of integrated reporting, insights and potential avenues for future research44 cited
    • 202212 years of integrated reporting: A review of research41 cited
    • 2021Challenges of, and techniques for, materiality determination of non-financial information used by integrated report preparers41 cited
    • 2019Visualizing and managing value creation through integrated reporting practices: a dynamic resource-based perspective40 cited
    • 2022Methodological Insights “Materiality is …”: sensemaking and sensegiving through storytelling38 cited
    • 2022Arenas of Contestation: A Senian Social Justice Perspective on the Nature of Materiality in Impact Measurement32 cited