Accounting, Finance, SPSS Essay: The Theories of Financial Accounting

Rationale: This assignment task requires students to critically evaluate one of the theories of financial accounting. It gives students the opportunity to demonstrate their level of understanding of the conceptual background to accounting practice and regulation.
Question:
Under integrated reporting, a firm’s disclosure process is deemed to have a greater consideration for a stakeholder orientation as against a shareholder orientation. Prior studies such as Barth et al. (2017), Hoang (2018) and Obeng et al. (2020) present empirical and conceptual narratives on integrated reporting as an appropriate disclosure mechanism.
With regards to the discussions made in the above-mentioned papers and by relying on the stakeholder theory, critically articulate the numerous dimensions through which integrated reports address the issues related to all the relevant stakeholders of corporations. Your presentation should seek to discuss the following key points:
A summary of what constitute an integrated report
A critical evaluation of the stakeholder theory and its relation to integrated reporting
· A critical review of the venues through which integrated reporting accomplishes its stakeholder orientation goals with a highlight of the key aspect of stakeholder theory that underlies these actions
· A summary of the shortfall of integrated reports in fulfilling the expectations of a stakeholder orientation to corporate disclosures.
Please click the following article to read these articles:
1) Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017). The economic consequences associated with integrated report quality: Capital market and real effects. Accounting, Organizations and Society, 62, 43-64.
2) Hoang, T. 2018. The role of the integrated reporting in raising awareness of environmental, social and corporate governance (ESG) performance. Stakeholders, Governance and Responsibility, Vol. 14, pp. 47-69.
3) Obeng, V. A., Ahmed, K., & Miglani, S. (2020). Integrated reporting and earnings quality: The moderating effect of agency costs. Pacific-Basin Finance Journal, 60, 101285.