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dc.contributor.authorInjeni, Geoffrey Ikavulu
dc.contributor.authorMcFie, James Boyd
dc.contributor.authorMangena, Musa
dc.date.accessioned2021-07-13T09:43:15Z
dc.date.available2021-07-13T09:43:15Z
dc.date.issued2020-02-20
dc.identifier.citationInjeni, G., McFie, J. B., & Mangena, M. (2019). Regulatory perspectives on integrated reporting in an emerging market: The case of listed companies in Kenya. African Journal of Accounting, Auditing and Finance, 6(4), 295317. https://doi.org/10.1504/AJAAF.2019.105131en_US
dc.identifier.issn2046-8091
dc.identifier.urihttp://hdl.handle.net/11071/12044
dc.description.abstractBased on agency and stakeholder theories, we review the regulatory framework that supports integrated reporting by listed companies in Kenya and utilise semi-structured interviews to obtain and evaluate the views of regulators about current reporting requirements and integrated reporting. We find that regulation is nebulous due to overlaps and multiple reporting requirements. Other than the Kenya Capital Markets Authority's corporate governance code, there is little legal and professional support for the adoption of integrated reporting. Even though regulators think the adoption of integrated reporting will enhance transparency in current reporting practices, they are sceptical about harmonising and addressing the regulatory challenges. This paper adds to the growing literature on stakeholders' views on integrated reporting from an emerging market context faced by weak regulatory enforcement mechanisms. The findings are useful to regulators and policy-makers in highlighting the challenges faced in the adoption of a new reporting dispensation, like integrated reportingen_US
dc.language.isoenen_US
dc.publisherAfrican Journal Accounting, Auditing and Financeen_US
dc.subjectcorporate regulationen_US
dc.subjectintegrated reportingen_US
dc.subjectinternational financial reporting standardsen_US
dc.subjectIFRSsen_US
dc.subjectcorporate governance reportingen_US
dc.subjectsustainability reportingen_US
dc.subjectKenyaen_US
dc.titleRegulatory perspectives on integrated reporting in an emerging market : the case of listed companies in Kenyaen_US
dc.typeArticleen_US


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