Integrated reporting: A structured literature review
本文对综合报告（IR）研究进行结构化文献综述，发现多数研究为规范性论证，缺乏对实践的考察，并借鉴智力资本研究提出未来研究方向。
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.