Search Results - "Venter, Elmar R."

Integrated reporting: background, measurement issues, approaches and an agenda for future research by Villiers, Charl, Venter, Elmar R., Hsiao, Pei‐Chi Kelly

“…We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated…”
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Research on extended external reporting assurance: An update on recent developments by Venter, Elmar R., Krasodomska, Joanna

“…We review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International…”
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Research on extended external reporting assurance: Trends, themes, and opportunities by Venter, Elmar R., van Eck, Lanise

“…The assurance of non‐financial information (NFI) included in extended external reports (EERs) is a global activity that has far‐reaching consequences for…”
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Financial statement comparability in the extractive industry by Smith, Christelle, Venter, Elmar R

“…Purpose This paper aims to investigate financial statement comparability in the extractive industry. This paper focuses on the extractive industry because…”
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Integrated Thinking and the Transparency of Tax Disclosures in the Corporate Reports of Firms by Venter, Elmar R., Stiglingh, Madeleine, Smit, Anna‐Retha

“…The purpose of our study was to link two global corporate developments, namely integrated thinking and the transparency of tax disclosures. The International…”
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The Value Relevance of Mandatory Non-GAAP Earnings by Venter, Elmar R., Emanuel, David, Cahan, Steven F.

“…This paper examines the value relevance of earnings components where there is a mandatory requirement to report generally accepted accounting principles (GAAP)…”
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The role of accounting and the accountancy profession in economic development: A research agenda by Venter, Elmar R., Gordon, Elizabeth A., Street, Donna L.

“…A widely held view in the accountancy profession and the donor community is that accounting and the accountancy profession play an essential role in economic…”
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The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review by Gordon, Elizabeth A., Bischof, Jannis, Daske, Holger, Munter, Paul, Saka, Chika, Smith, Kimberly J., Venter, Elmar R.

“…Consistent with the mission of the International Association for Accounting Education and Research (IAAER) to “promote global excellence in accounting…”
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The economic consequences associated with integrated report quality: Capital market and real effects by Barth, Mary E., Cahan, Steven F., Chen, Li, Venter, Elmar R.

“…The International Integrated Reporting Council's Framework identifies two goals for integrated reporting: improved information for outside providers of…”
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Tax transparency reporting by the top 50 JSE-listed firms by Stiglingh, Madeleine, Venter, Elmar R., Penning, Ilinza, Smit, Anna-Retha, Schoeman, Anculien, Steyn, Theuns L.

“…As a result of increased regulatory focus on a number of firms' tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency…”
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