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Keywords: Conclusions/opinions
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Journal Articles
Accounting, Auditing & Accountability Journal (2015) 28 (4): 515–550.
Published: 18 May 2015
...) Assurance Assurance provider Conclusions/opinions King III Mandatory/voluntary Focusing on the completeness, fairness and overall balance of CSR reports (O’Dwyer and Owen, 2005) together with enhanced commentary, non-auditor assurors such as specialist consultants appear to provide higher levels...
