24 Jun 2026
A research paper by Dr Mohamed Omran from the Department of Accounting of International Business School Suzhou (IBSS) at Xi’an Jiaotong-Liverpool University has been accepted for publication in The British Accounting Review, a top‑tier international academic journal (ABDC A, Tier‑1). The paper, entitled “The Impact of Integrated Thinking on Firm Value: An International Perspective”(Online ISSN: 1095‑8347 | Print ISSN: 0890‑8389), examines how integrated thinking shapes value creation and disclosure quality at the firm level.
Using data from the IIRC Example Database covering 2013 to 2022, the study investigates the channels through which integrated thinking influences financial value creation. Empirical results show that integrated thinking significantly boosts non‑financial value creation, reduces disclosure misstatements, and ultimately enhances financial value. The research further confirms that non‑financial value creation serves as a positive mediator, whereas misstatements exert a negative effect on the relationship between integrated thinking and financial value.
By extending Adams’s (2017) theoretical framework, the study advances the literature on integrated reporting and value creation. It uses textual analysis and machine‑learning models to improve measurement precision in non‑financial disclosure research, offering a more rigorous methodological approach to detecting disclosure misstatements.
Theoretically, the study draws on systems theory to explain that integrated thinking connects diverse value components, breaks down organizational silos, improves managers’ comprehension of risks and opportunities, and supports long‑term value strategies. By balancing financial and non‑financial objectives and strengthening cross‑functional collaboration, integrated thinking enhances stakeholder legitimacy, reduces information asymmetry, lowers capital costs, improves liquidity, and strengthens corporate credibility.
The findings carry important practical implications:
For corporate managers, integrated thinking supports sustainable value creation and discourages short‑termism, symbolic CSR, and impression management.
For shareholders and governance bodies, integrated thinking acts as an effective governance mechanism that curbs non‑financial misstatements and protects information integrity.
For stakeholders including communities and environmental agencies, commitment to integrated thinking signals stronger organizational and public value creation.
For regulators and standard setters, the study supports embedding integrated thinking into corporate governance and ESG disclosure frameworks. It highlights the value of promoting clearer, more consistent, and assured non‑financial reporting to reduce ambiguity and misrepresentation.
Future research may explore the boundary conditions for integrated thinking amid tightening global sustainability regulations, such as the IFRS Sustainability Disclosure Standards and the EU Corporate Sustainability Reporting Directive. Further advances in NLP and AI can also refine the detection of misstatements, while cross‑jurisdictional comparative studies can improve understanding of legal and cultural influences.
About the Author
Dr Mohamed Omran
Dr Omran, a Senior Associate Professor of Accounting at the International Business School Suzhou (IBSS) at Xi'an Jiaotong-Liverpool University, is a highly qualified professional. He earned his PhD in Accounting from La Trobe University in 2008 and is a Fellow of the Certified Practicing Accountants (FCPA) and a Certified Management Accountant (CMA). With over 30 years of international experience, he has taught at various universities in China, Australia, Kuwait, and Egypt. Before joining XJTLU, Dr Omran served as a Senior Lecturer at Central Queensland University and as an Associate Professor at Gulf University for Sciences and Technology. His teaching areas include financial accounting, management accounting, and auditing. His research interests focus on corporate financial reporting, corporate social responsibility, environmental, social, and governance (ESG) criteria, corporate governance, and auditing. Additionally, Dr Omran serves as an Associate Editor for the Journal of Applied Accounting Research and is a member of the advisory boards for the Journal of Accounting Organizational Change and the Journal of Sustainable Finance and Accounting.
About the Journal
The British Accounting Review is the official flagship journal of the British Accounting and Finance Association (BAFA), published by Elsevier. It is rated ABDC A (Tier‑1), with an Impact Factor of 9.4 and CiteScore of 8.1. The journal publishes high‑quality research across financial accounting, management accounting, auditing, corporate finance, and environmental accounting, and is widely recognized as a leading international outlet in accounting and finance.
By Linlin Xie
Edited by Thomas Durham
24 Jun 2026