Yaismir Adriana Rivera Arrubla

@univalle.edu.co

Profesor at Accounting and Finance Department/Faculty of Administrative Sciences
Universidad del Valle

Yaismir Adriana Rivera Arrubla


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https://researchid.co/yaismir

RESEARCH, TEACHING, or OTHER INTERESTS

, Accounting, Business, Management and Accounting
5

Scopus Publications

Scopus Publications

  • Analysing the lobbying behaviour of experts during the due process of the International Integrated Reporting Framework
    Yaismir Adriana Rivera
    Sustainability Accounting Management and Policy Journal, 2024
    Purpose Drawing on Suchman’s conception of cognitive legitimacy and Boswell’s account of the political functions of expert knowledge, this paper aims to study the due process followed by the International Integrated Reporting Council (IIRC) prior to the publication of the first version of the International Integrated Reporting Framework (IIRF). Specifically, the author analyses the lobbying strategies used in the comment letters sent by a subset of lobbyists, “the experts”, represented by accounting bodies and firms, regulators and academics. Design/methodology/approach From both a form- and meaning-oriented analysis, this paper focuses on how the experts resorted to the functions of knowledge when they took part in the IIRF’s public consultation. The author first carries out a quantitative content analysis of the responses to the 2013 Consultation Draft submitted by those constituents considered as accounting expert lobbyists. Then, the author analyse how these actors framed their comments under expert knowledge to legitimise the IIRC, the IIRF and the accounting profession itself. Findings The findings suggest that the expert groups welcomed the opportunity, not simply to legitimise the IIRC through their democratic support, but to provide a technocratic settlement that ensures the due process is based on the mobilisation of expert knowledge as a legitimate source. By drawing on the cognitive legitimacy of expert lobbyists, the IIRC drew on the political functions of expert knowledge to reduce uncertainty and gain stability. Practical implications Analysis of the lobbying strategies used by the accounting experts whose position could make a difference and receive more attention from the IIRC makes this contribution of particular interest, especially since the first version of the IIRF sought to guide disclosure and sustainable business practices around the world. Social implications Experts as political actors play a legitimising role since they are capable of producing relevant knowledge that, due to its nature and scope, certainly affects policymaking and sustainable development. Originality/value This research provides a sociopolitical perspective to comprehend how some lobbying strategies, in this case, of expert actors, contribute to legitimising a standard-setter body and its endeavours in the context of voluntary standards.
  • The designs of financial information disclosure indices on the Internet. A systematic literature review
    Carlos Augusto Rincón Soto, Mauricio Gómez Villegas, Yaismir Adriana Rivera Arrubla
    Cuadernos De Administracion, 2021
    El propósito de este artículo es sintetizar y describir los diseños de los índices utilizados en la investigación sobre la divulgación de Información Financiera en Internet (IFI). Se hizo una revisión sistemática de la literatura y se analizaron 46 artículos de investigación con enfoque cuantitativo-explicativo, dedicados a estudiar la divulgación de IFI y que publican el diseño del índice usado. Los resultados permiten sistematizar los diseños más comunes en los índices, dimensiones, cantidad de ítems, así como las teorías, metodologías, variables determinantes y los hallazgos más significativos en la investigación académica. Se concluye que la heterogeneidad en la construcción y en las características de estos índices, es producto de la evolución en la que se encuentra dicho campo de investigación.
  • Integrated reports: Disclosure level and explanatory factors
    Yaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau
    Social Responsibility Journal, 2017
  • Integrated Reporting, Connectivity, and Social Media
    Yaismir Adriana Rivera‐Arrubla, Ana Zorio‐Grima
    Psychology and Marketing, 2016
    Leading companies worldwide are increasingly concerned about stakeholders’ needs. They include sustainability initiatives regarding the environment and the community in their business strategy and adopt a new way of communication with stakeholders, that is, the Integrated Report (IR). This document should include in just one document the information traditionally provided in the annual report, the sustainability report, and the corporate governance report. This article presents the IR phenomenon and pays special attention to the key concept of “connectivity,” according to the International Integrated Reporting Council (IIRC). However, Internet and digital technologies have provided new channels of communication and interaction through social media. Within the framework of the Legitimacy Theory, Reputation Risk Management, and Stakeholder Theory, this article argues that the new possibilities brought by social media can be most valuable for IR purposes as they are useful to increase transparency and stakeholder engagement. Having looked into 78 integrated reports for the year 2012 of the companies included in the IIRC pilot programme, our study posits that the level of IR connectivity (or its absence) can be due to the combination of three types of factors (information quality, corporate characteristics, and communication factors), using fuzzy‐set qualitative comparative analysis. Our findings confirm the equifinality tenet and the causal asymmetry principle. Very interestingly, in the sufficiency analysis, some factors always appear present (big size, long reports, and many channels of social media used) in the model for IR connectivity whereas in the model for non‐IR connectivity size and report length are always absent though the listing status is always present. This pioneering study is unique and valuable as it opens up a new line of research on IR and social media use, two of the latest trends in company reporting.
  • The integrated reporting concept as an innovation in corporate reporting
    Yaismir Adriana Rivera-Arrubla, Ana Zorio-Grima, María A. García-Benau
    Journal of Innovation and Knowledge, 2016