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Examining the Authorship of Annual Reports: Issues for Corporate Governance?

This paper argues that it is timely and relevant to examine the authorship of annual reports as their information content can be used for corporate governance research. Previous studies investigating annual reports have examined, through the reader or user's point of view, the rich information content that is often presented in a highly designed manner. This paper argues that to fully understand the information contained in annual reports, issues concerning the production or authorship of annual reports also need to be examined. Using evidence gathered from a series of meetings where the production of a firm's annual report was discussed, there are a number of issues detailed, where a consideration of authorship can aid our understanding of how firms manage their corporate governance compliance or produce their annual reports. The report's production schedule, the firm’s need for specialist information and the Board’s role in producing annual reports are corporate governance issues that appear to need further investigation. This study provides evidence that annual reports are the result of knowledge production, where the authors collaborate in sophisticated social networks. The study emphasizes the corresponding sociology that needs to be examined to fully understand the information annual reports contain. The findings from this study offer those who are involved in the production of annual reports insight into how information is produced and how information or communication experts might aid a firm's efforts to produce their annual report in a manner that meets company aims and objectives.