...Mohammed Sheta; Mohamed Nagy Osman; Ahmed A. Elamer Purpose This study conducts the first systematic literature review (SLR) on the key role and involvement of internal auditors (IAs) in Environmental, Social and Governance (ESG) assurance. It systematically maps and evaluates the existing...

... judgments, and decision processes pertaining to the use of accounting information in lending decisions. Additionally, the paper reviews the research on how audits and other forms of assurance influence commercial loan officers’ judgments. Topics include the way perceived auditor independence influences loan...

...: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific...