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This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.

Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses.

The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality.

The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service.

The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author’s knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information.

Performance-driven culture has received extensive attention from both academics and practitioners because of its impact on organisations’ performance. Employees’ tacit knowledge about performance-driven culture is pivotal to identify, as it contributes to increasing the organisation’s performance. With the aim of enriching ongoing debate in human resources and knowledge management research, this paper proposes a conceptual model for emancipating and investigating the main factors of employees’ tacit knowledge that shape and affect performance-driven culture of a Saudi Arabian organisation.

The validity of the conceptual model is examined through a qualitative study developed using a thematic analysis of 134 employees’ unbridged computerised typewritten comments about organisation’s performance-driven culture.

Findings confirm the utility of conceptual models in explaining and categorising employees’ emancipated tacit knowledge, providing a potential contribution to academics and practitioners interested in developing managerial processes for improving organisation’s performance-driven culture.

Both the conceptual reflections and empirical-based evidence herein enrich ongoing debate in the area of human resources and knowledge management about employees’ tacit knowledge and performance-driven culture.