... is advising [on] but not implementing new or improved systems and leading clients on a journey aimed at eventually enhancing their reporting, thereby, expanding the need and demand for more detailed assurance works. Although the assurance statement is supposed to enhance the legitimacy of organisational...

... to the desirability of enhancing accountability by mandating further disclosure of substantive and relevant risk‐related information in company annual reports. The RRD observed are shown to be explained by a confluence of agency theory, legitimacy theory and resources‐based perspectives. © Emerald Group Publishing...