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Keywords: Level of assurance
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (7): 90–117.
Published: 08 April 2025
... at Link to the terms of the CC BY 4.0 licence. Board gender diversity Level of assurance Type of assurers Sustainability assurance Sustainability reports provide stakeholders with information on an organisation’s social, economic and environmental performance (Alkhawaja et al...
Journal Articles
Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment
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Journal of Accounting & Organizational Change (2025) 21 (2): 360–381.
Published: 18 June 2024
...Hawariah Dal Nial; Zarina Zakaria; Anna Che Azmi Purpose The study aims to evaluate how different types of assurors and investors’ Big Five personality traits affect the relationship between levels of assurance for Greenhouse Gas (GHG) reporting and individual investors' decision-making in social...
