We present a comprehensive review of the 130 international archival auditing and
assurance research articles that were published in eight leading accounting and auditing …

This study examines determinants of materiality disclosure quality (MDQ) in integrated
reporting (IR) in an international setting. To this purpose, we constructed a novel, hand …

As integrated reports evolve to meet the needs of stakeholders, it is increasingly important to
establish reliable information. We examine the effect of a new technique to enhance the …

Integrated reporting (IR) sought to address deficiencies with existing reporting frameworks,
which were either dedicated to dealing with financial issues or failed to make the …

One of the challenges associated with emerging forms of external reporting is finding
efficient and effective means to enhance the credibility of these reports. This study examines …

Purpose The purpose of this paper is to explore the practice of integrated reporting (IR)
assurance from the auditors' point of view, including the main challenges to be addressed …

Despite evidence of internal audit's expanding role in sustainability matters, there is limited
understanding of factors associated with the extent of internal audit's involvement in these …

This research investigates how non-financial information is assured in the context of the
Integrated Reporting Framework. In particular, we try to understand, through the lens of the …

The purpose of this study is to identify which creditability-enhancing mechanisms other than
external assurance are applied and reported on in integrated reporting. Owing to scant …

Purpose Credibility concerns regarding integrated reports can harm the intended decrease
of information asymmetry between a firm and its investors. Therefore, it is crucial to examine …