This study aims to examine a set of institutional isomorphic influences toward integrated reporting quality (IRQ) and the role of board independence in moderating such influences. The results from a cross-sectional sample of 200 international companies indicated that both coercive (regulatory quality) and normative isomorphism (press freedom, CEO with accounting qualification, Dow Jones Sustainability Index listing, and winning an IR award) exert positive effects on IRQ. Moreover, board independence moderates positively for the effects of mimetic isomorphism (environmental sensitive industry) on IRQ. This study contributes to filling the gap in the literature by offering a multi-theory approach to analyzing the antecedent of IRQ from the lenses of both institutional and agency theory. It also offers a practical contribution for corporate IR adopters, users, and regulatory authorities to improve corporate reporting. To the best of our knowledge, this is the first study that examines the moderating role of board independence on IRQ.

中文翻译：

---

综合报告质量的制度前因：董事会独立性的调节作用

本研究旨在检验一组制度同构对综合报告质量 (IRQ) 的影响，以及董事会独立性在调节此类影响中的作用。来自 200 家国际公司的横截面样本的结果表明，强制（监管质量）和规范同构（新闻自由、具有会计资格的 CEO、道琼斯可持续发展指数上市和获得 IR 奖）对 IRQ 产生积极影响。此外，董事会独立性对模仿同构（环境敏感行业）对 IRQ 的影响有积极的调节作用。本研究通过提供一种多理论方法从制度和代理理论的角度分析 IRQ 的前因，有助于填补文献空白。它还为企业 IR 采纳者、用户和监管机构改进企业报告提供了实际贡献。据我们所知，这是第一项检查董事会独立性对 IRQ 的调节作用的研究。