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Keywords: Type of assurers
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (7): 90–117.
Published: 08 April 2025
... is dependent on the type of assurer and if it is particularly strong in reasonable assurance compared to limited assurance engagements. The concept of managerial capture is used to guide the analysis. Design/methodology/approach This study uses a sample of Global Fortune 500 firms. Data on sustainability...
