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Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited
Special issue on voluntary disclosure narrative: use, usefulness and users
Article Type: Call for papers From: Journal of Applied Accounting Research, Volume 9, Issue 3
Richard Slack and Philip ShrivesNewcastle Business School, Northumbria University
There has been a substantial increase in voluntary disclosure narrative provided by companies over the last decade. This increase has been seen within company annual reports, stand-alone social and environmental reports and specific web site disclosure. The disclosure areas cover, inter alia, corporate social responsibility (CSR) environment, risk and governance. In line with this increase, there has been a plethora of voluntary disclosure-related literature using a variety of methodological approaches examining disclosure trends, causality of disclosure against business and sector influences, and theoretical development to understand, explain and predict such disclosure. It is time to reflect on the current level of voluntary disclosure and ask who uses these categories of disclosure, what is their use by those stakeholders and, more significantly, is it useful for their needs? Additionally, in the light of this what are the implications for preparers of annual reports and other voluntary disclosure media?
This Special Issue intends to provide valuable insights into the users of voluntary disclosure narrative, their use of this information and its usefulness to those stakeholders. Is too much disclosure provided, is it read and is it useful? There is also a need to examine the implications of disclosure use and usefulness from a preparer perspective to match stakeholder disclosure needs against the current provision.
We are interested in papers that provide perspectives on the use and usefulness of voluntary disclosure from the user and/or preparer perspective to provide insights into the current value of voluntary disclosure narrative. Papers should address but are not limited to:
The use of any specific voluntary disclosure area by a specific user group and its level of usefulness to them.
Whether additional disclosure or granularity is needed to increase current usefulness.
Mechanisms for assessing the quality of voluntary disclosures.
The impact of a reduction in voluntary disclosure to a user group or groups of stakeholders and whether any reduction is noticed?
The views of preparers regarding the current level of disclosure and their perceptions over its use and usefulness and benefits to the company.
The format for voluntary disclosure and the most appropriate medium for disclosure to best serve the needs of any identified user group.
We would welcome papers from a range of methodological perspectives adopting positivist or interpretivist approaches. We specifically welcome papers that are co-authored by a mixed team of practitioners and researchers. This would add to the richness of the contributions engaging with joint research across the practice-academe divide.
The deadline for submissions is 1 September 2009.
Please prepare your manuscript according to JAAR guidelines, available at: http://info.emeraldinsight.com/products/journals/author_guidelines.htm?id=jaar