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- The views of stakeholders on mandatory or voluntary use of a simplified standard on non-financial information for SMEs in the European UnionPublication . Gomes Dos Santos, Paula; Albuquerque, Fábio; Rodrigues, Maria Albertina; Almeida, Ana: This paper investigates the variables that may explain the views of stakeholders regarding the need for a simplified non-financial reporting (NFR) standard for small and medium-sized enterprises (SMEs) in the European Union (EU) and whether this standard should be mandatory or voluntary. This paper uses, as a source, 588 answers provided by different groups of stakeholders within the process of public consultation conducted by the EU, from February to June 2020, concerning possible revisions to the provisions of the Directive on NFR. The findings showed that the most consensual attribute that probably explains the views of stakeholders on this matter is the importance attributed by them to the concepts of comparability, reliability, and relevance. From the stakeholders’ perspective, this topic may also be explained by the users’ needs. Notwithstanding, its importance may differ, depending on the type of user. These findings are relevant within the process of developing an NFR model applicable to SMEs based on a mandatory standard, providing evidence that regulators and standard-setters should consider the qualitative characteristics of non-financial information as well as the needs of various stakeholders within this process.
- How to challenge university students to work on integrated reporting and integrated reporting assurancePublication . Rodrigues, Maria Albertina Barreiro; Morais, Ana IsabelSince the beginning of the twenty-first century, society has become more sensitive to sustainability and to the consequences of companies’ activities. Furthermore, the demands for change in corporate reporting have led to the emergence of integrated reporting (IR) and an increase in the disclosure of nonfinancial information assurance to ensure the compliance of integrated information. Universities need to embrace this challenge and be part of this change. This research’s goal is to enhance the diffusion of IR and integrated reporting assurance (IRA) in the curricula of universities by presenting a tool for professors and universities to help introduce the subjects in higher education institutions. The methodological approach develops a theoretical analysis of published IR and IRA articles related to education, to create a presentation of the challenge learning method (CLM) for professors and high education institutions to develop the subject of IRA to challenge students. Considering teaching experience as a value-added component to research the proposed method comes from the teaching experience of the authors. The result consists of a method that can increase accounting academics knowledge of IR and IRA and motivate students to study these emerging accounting practices. This study contributes to the extant literature on IR, IRA and Education that is scarce, the use of appropriate teaching methods to IR and IRA, and the dissemination of IR and IRA in education by providing a better connection between the universities and the best practices of corporate reporting and auditing. This study leads to an increase in the connection among higher education institutions, professors, students, practitioners, auditors, regulators, standard setters, and society in general.
- A geographical comparison of Assurance on Integrated ReportingPublication . Rodrigues, Maria Albertina; Morais, Ana IsabelThis paper explores the report of the companies. The focus is on Integrated Reporting – IR that presents financial and non-financial information through integrated thinking. An Integrated Reporting presents a hybrid situation because it includes financial information that is subjected to a mandatory audit, and non-financial information that can be assured in a voluntary basis. In this way, the inclusion of assurance information can be seen through a legitimation lens representing the organizations’ effort to increase legitimacy. The motivation behind this paper is to discuss the assurance presented on Integrated Reporting. The research’s objective is to provide an analysis on the differences between companies from different geographical origins related to the assurance provided on Integrated Reporting. The methodological approach is characterized by a qualitative study on the assurance included in Integrated Reporting. The empirical analysis is related to the analysis of the reports of 45 organizations. We find that the company’s geographical origins implicate differences in the information disclosed related to assurance. The paper’s contribution consists on new insights into the emergent field of assurance on Integrated Reporting with the increase of the understanding of the assurance report’s characteristics, which are disclosed by companies from different geographical settings.