How to Challenge University Students to Work on Integrated Reporting and Integrated Reporting Assurance
نویسندگان
چکیده
Since the beginning of twenty-first century, society has become more sensitive to sustainability and consequences companies’ activities. Furthermore, demands for change in corporate reporting have led emergence integrated (IR) an increase disclosure nonfinancial information assurance ensure compliance information. Universities need embrace this challenge be part change. This research’s goal is enhance diffusion IR (IRA) curricula universities by presenting a tool professors help introduce subjects higher education institutions. The methodological approach develops theoretical analysis published IRA articles related education, create presentation learning method (CLM) high institutions develop subject students. Considering teaching experience as value-added component research proposed comes from authors. result consists that can accounting academics knowledge motivate students study these emerging practices. contributes extant literature on IR, Education scarce, use appropriate methods IRA, dissemination providing better connection between best practices auditing. leads among institutions, professors, students, practitioners, auditors, regulators, standard setters, general.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2021
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su131910761