... external assurance (i.e. credibility). However, we also find that the Directive is not the decisive factor in the adoption of GRI guidelines (i.e. comparability). Research limitations/implications The analysis is restricted to large listed firms and does not account for small, mid-sized and private...

...Merve Kılıç; Ali Uyar; Cemil Kuzey Purpose The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory. Design/methodology/approach This study used...

...Leila Emily Hickman; Jane Cote Purpose Drawing on new insights from the experiences and perspectives of a prominent reporting client and its assurance team, the purpose of this paper is to explore the question: what are challenges to the legitimacy of corporate social responsibility (CSR...

... considered in this study. Business ethics Governance Ethics Assurance A number of well-known and far-reaching financial disasters have rocked the business world over the years. Accountants were involved in, and auditors contributed to, the failures sparking a general distrust of, and even...