An exploration of factors affecting content elements of the web-based integrated reporting with a corporate citizen approach

The web-based integrated reporting allows for information that is different from that of traditional reports. The quality of web-based reporting is affected by the content elements of the report. Content elements investigate the type of disseminated information or the availability of information. Therefore, the present research aimed to identify and investigate factors affecting the content elements of the web-based integrated reporting with a corporate citizen approach. To this purpose, a systematic analysis was conducted on the findings of 282 previous studies using a qualitative research approach and a seven-step meta-synthesis tool. Finally, the opinions of 12 experts and professors were gathered through a questionnaire. The effect coefficient of the identified factors was then determined using Shannon's quantitative entropy method and based on the content analysis approach. Finally, factors that have the greatest influence on the web-based integrated reporting elements were identified. The results from this research are a great help to professional auditors and financial managers of institutions in identifying factors affecting the quality of providing the web-based integrated reporting elements