...Yuli Marcela Suárez-Rico; Mauricio Gómez-Villegas; Luis Fernando Valenzuela-Jiménez Purpose This paper has two primary objectives. First, it seeks to examine the relationship between corporate governance factors and the assurance of sustainability information among publicly listed companies...

...Giovanni Zampone; Michele Guidi Purpose This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure...

... mandatory, and whether assuring MC would increase its usefulness. Findings This study found that auditors generally view MC as less useful and more in need of assurance than do preparers and users. Respondents’ ratings indicate that the most important objective for MC is “to enable the assessment...

... 01 03 2020 28 06 2020 20 01 2021 02 10 2021 01 12 2021 14 01 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Internal auditing Assurance Corporate governance New Zealand Auditing Quantitative research...

...Michael Grassmann; Stephan Fuhrmann; Thomas W. Guenther Purpose Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances...

...Rina Datt; Pranil Prasad; Connie Vitale; Krishan Prasad Recent increases in carbon emissions reporting and assurance are primarily driven by the growing demand for carbon emissions information from multiple stakeholder groups, as well as new legislation on carbon emissions reporting (Cheng...

...Barbara Borgato; Pier Luigi Marchini Purpose The purpose of this paper is to explore the practice of integrated reporting (IR) assurance from the auditors’ point of view, including the main challenges to be addressed and insights on evolution and potential new assurance approaches. Design...

...Lorenzo Simoni; Laura Bini; Marco Bellucci Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used...

... thematic content analysis was used to construct key themes which provided the CAE’s initial perception of the IAF’s role in IRP. Findings Despite the current role being limited, the findings suggest that the IAF has unexploited potential to improve the IRP. These roles include: providing assurance...

...Wendy Green; Stuart Taylor; Jennifer Wu Purpose This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative...

...Ben Marx; Vanessa van Dyk Purpose The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach The paper takes the form of a literature review and a study of empirical evidence obtained through content...

... the changes successfully address the challenges facing the internal auditing profession. Standards for the Professional Practice of Internal Auditing Risk Management Governance Control Consulting Assurance © MCB UP Limited 2001 The relationship between the new IIA Standards and the internal...