Pei-Chi Kelly Hsiao

Pei-Chi Kelly Hsiao
The University of Waikato

About

11
Publications
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503
Citations

Publications

Publications (11)
Article
Full-text available
Purpose – This paper develops a conceptual framework for extended external reporting (EER) influences (EERI), including Sustainability, Non-Financial, Integrated, and Value Reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptu...
Article
Full-text available
Purpose – To examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. Design/methodology/approach – Analysis of a matched global sample of listed firms that voluntarily adopt the IIRF (IIRF firms) and those that do not (non-IIRF firms). The samples...
Book
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This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies an...
Article
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This study examines recent accounting research published in 10 journals led by New Zealand and Australia based editors, namely: Abacus; Accounting and Finance; Accounting Forum; Accounting History; Accounting, Auditing and Accountability Journal; Australian Accounting Review; International Journal of Auditing; Meditari Accountancy Research; Pacific...
Article
Full-text available
Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal ( AAAJ ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ , and who a...
Article
This paper examines summary annual reports (SAR) as an alternative channel for communicating financial information. We use a sample of New Zealand local governments (councils) that are required to report audited SAR. Using various measures, we compare document length and readability of SAR and annual reports (AR). We find that SAR are approximately...
Article
Full-text available
We discuss the background to integrated reporting, a new reporting framework focused on firms’ future value creation narrative. We consider why integrated reporting is an area of interest for the accounting profession, accountants, investors, regulators, and managers. We provide an overview of the integrated reporting literature, discuss measuremen...
Article
Purpose Integrated reporting (IR) aims to improve the quality of information available to capital providers. While IR is associated with decreases in investor uncertainty and increases in firm value, it is unclear how IR information directly influences investment decisions. This paper aims to investigate the investment considerations of Taiwanese...
Article
Full-text available
Background: This study analyses the accounting research articles published by South African journals. Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research. Methods: The characteristics of accounting articles were analysed. Five journals were analysed, includin...
Article
Full-text available
Purpose: This article develops a conceptual model for examining the development of integrated reporting, relates the articles in this Meditari Accountancy Research special issue on integrated reporting to the model, and identifies areas for future research. Design/methodology/approach: The article uses a narrative/discursive style to summarise ke...

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