web based integrated reporting

The web-based integrated reporting allows for information that is different from that of traditional reports. The quality of web-based reporting is affected by the content elements of the report. Content elements investigate the type of disseminated information or the availability of information. Therefore, the present research aimed to identify and investigate factors affecting the content elements of the web-based integrated reporting with a corporate citizen approach. To this purpose, a systematic analysis was conducted on the findings of 282 previous studies using a qualitative research approach and a seven-step meta-synthesis tool. Finally, the opinions of 12 experts and professors were gathered through a questionnaire. The effect coefficient of the identified factors was then determined using Shannon's quantitative entropy method and based on the content analysis approach. Finally, factors that have the greatest influence on the web-based integrated reporting elements were identified. The results from this research are a great help to professional auditors and financial managers of institutions in identifying factors affecting the quality of providing the web-based integrated reporting elements

Rapid changes in the world of trade and business change the policies and strategies of a business unit to stay in the competitive space. In such a space, firms should change their attitude and go beyond traditional reporting to stay in the international business arena. Thus, in the present research, the components and indicators of web-based integrated reporting for Iranian firms were identified by adopting the fuzzy Delphi approach and using FAHP technique to rank and determine their importance through the relevant weights calculation. This applied research was conducted using a descriptive-survey strategy. The intended statistical population consisted of financial and accounting experts, who were selected through a judgmental sampling method. After reviewing the research literature in this study, the identified components and indicators were organized in four dimensions (economic, legal, ethical, and voluntary liability). Finally, the research findings showed that the main dimension "economic liability" has the highest coefficient of importance and rank and the other three dimensions "legal liability", "ethical liability", and "voluntary liability" assigned the next ranks to themselves. The obtained results exhibit a tool consisting of the components and indicators of web-based integrated reporting with corporate citizenship reporting approach, which can be used as a comprehensive tool to determine the presentation level of financial and non-financial information in the integrated reporting in the websites of Iranian firms