Integrated reporting: A structured literature review

This paper reviews the field of integrated reporting (< IR >) to develop insights into how < IR > research is developing, offer a critique of the research to date, and outline future research opportunities. We find that most published < IR > research presents normative arguments for < IR > and there is little research examining < IR > practice. Thus, we call for more research that critiques < IR >'s rhetoric and practice. To frame future research we refer to parallels from intellectual capital research that identifies four distinct research stages to outline how < IR > research might emerge. Thus, this paper offers an insightful critique into an emerging accounting practice. (C) 2016 Elsevier Ltd. All rights reserved.