The Ability to Apply Integrated Reporting and Firm Performance of Listed Enterprises Through Auditors' Perspectives

The objective of this study was to determine influence of various factors on the ability to apply integrated reporting (IR) as well as IR's impact on firm performance (FP), from the perspectives of auditors. Data were collected via a questionnaire completed by 386 auditors at five career levels currently working at auditing firms in Vietnam. The results showed that the ability to apply IR in listed enterprises is affected by six factors: (a) firm size, (b) business sector, (c) business profitability, (d) management's perspective, (e) legal regulations (positive impact), and (f) pressure from stakeholders (negative impact). Business profitability was the most influential factor. This study also shows that there is a positive relationship between the ability to apply IR and FP; however, both moderating variables (information disclosure and auditors' career level) did not have a statistically significant impact on this relationship. The results of this study enrich other empirical studies related to IR and FP of listed enterprises.