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Keywords: Sustainability reporting assurance
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Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (5): 1221–1248.
Published: 04 October 2022
...Teng Li; Nunung Nurul Hidayah; Ou Lyu; Alan Lowe Purpose This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact...
