摘要：I am delighted to introduce this 13th issue of International Accounting Policy Forum (IAPF) – theannual special issue of Accounting and Business Research.Four of the academic papers in this issue were commissioned for the 2017 ICAEW Information for Better Markets Conference. The papers address the question Corporate reporting:is it heading in the right direction? which was selected as the conference theme in light ofmajor changes to corporate reporting that have taken place in recent decades. Not only havethere been significant changes in accounting standards, including the adoption of IFRS inmany countries, but there has also been an explosion of narrative reporting and increased attentionto reporting on business’s impact on society and on the natural world. At the same time, the way inwhich information is communicated in most areas of life has changed radically, and so it is right toask whether the communication of corporate reporting information also needs to change radically.
