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Brigitte de Graaff, LLM MSc


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Personal information

Brigitte de Graaff is a PhD candidate at the VU Business School.


Impacts of integrated external reporting on performance management

In the past few years the concept of integrated reporting has rapidly gained attention. Business has become more complex, resulting in new regulations, laws and standards. This almost automatically led to an increase in information provided by companies, in even longer and more complex financial reports, while the perceived information gap between stakeholders and companies is still existent or even growing. It is generally expected that an Integrated Report - as promoted by the IIRC - provides a more concise, coherent and complete overview of the companies’ performance. This expectation however lacks empirical proof. Other presumed benefits of integrated reporting include better communication with stakeholders, improvement of management information and better decision making. Even though these ‘claims‘ are often used as a reason to publish an integrated report, they are barely justified yet by scientific proof.

My research focuses on the origin and validity of these claims. How are the claims presented in scientific literature, are they in any way substantiated with data and what future research opportunities arise from these statements?

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Ancillary activities are updated daily

Fingerprint Dive into the research topics where Brigitte de Graaff is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

Integrated Business & Economics
Research priorities Business & Economics
Legislation Business & Economics
Fraud Business & Economics
Corporate ethics Business & Economics
Risk management Business & Economics
Sarbanes-Oxley Act Business & Economics
Fraud risk Business & Economics

Research Output 2015 2019

  • 2 Chapter
  • 1 Article
  • 1 Online publication or Website

Integrated Reporting

de Graaff, B., Aug 2019, Gleim CMA Review - part 1: Financial Planning, Performance and Analytics. Gainesville, FL: Gleim Publications, Inc., Vol. 1. p. 157-182 25 p.

Research output: Chapter in Book / Report / Conference proceedingChapterProfessional

Nog weinig hard bewijs effecten Integrated Reporting: Is succes Integrated Reporting wel fact based?

de Graaff, B. C. & Steens, H. B. A., 18 May 2016

Research output: Online publication or Non-textual formOnline publication or WebsiteProfessional

Research priorities

Ethics, Fraud, and Risk Management: Corporate Ethics and Legislation

de Graaff, B. C., Oct 2015, Gleim CMA Review: Part 2: Financial Decision making. Gainesville, Florida: Gleim Publications, Inc., p. 9-33 24 p.

Research output: Chapter in Book / Report / Conference proceedingChapterProfessional

Fraud detection
Corporate ethics
Management accountant

Integrated Reporting and its presumed benefits; what does science say?

de Graaff, B. C. & Steens, H. B. A., 2015, In : Management Control & Accounting. 3, p. 18-26

Research output: Contribution to JournalArticleProfessional

Press / Media

Integrated reporting: Wondermiddel of loze belofte?

Brigitte de Graaff


1 media contribution

Press/Media: Expert Comment