WMS accounting research seminars: Voluntary disclosure practices & Voluntary IIRF adoption

Date Wednesday 16 September 2020
Time 1pm - 2pm
Where MSB.4.02, Waikato Management School, Hillcrest Road, Hamilton
Contact Maxine Hayward
Contact email
Admission Cost Free

Waikato Management School will host two research seminars on Wednesday, 16 September, from 1pm to 2pm in MSB.4.02, that may be of interest to staff and postgraduate students in the field of accounting.

The first seminar is on the topic, 'The level of voluntary disclosure practices in an emerging economy - Perception of users'.

The authors are Assoc. Prof Umesh Sharma, Prof Grant Samkin and Prof Howard Davey (Waikato Management School, University of Waikato) and Dr Syeliya Zaini (Universiti Kuala Lumpur Business School).

Their research paper investigates the perceptions of annual report users towards the level of voluntary disclosure practices in the annual reports of Malaysian-listed companies.

The second seminar is on the topic, 'The determinants and consequences of voluntary International Integrated Reporting Framework (IIRF) adoption'.

The authors are Dr Kelly Pei-Chi Hsiao (Waikato Management School, University of Waikato), Dr Charl de Villiers (University of Auckland and University of Pretoria), and Dr Tom Scott (Auckland University of Technology).

Their research paper examines the conditions under which firms voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to firms signalling voluntary adherence to the IIRF.

They found that voluntary IIRF adoption is more likely for firms with established sustainability practices. This study offers useful insights into the current global debate on whether there is value in adopting the IIRF.