... on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse. Originality/value This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness...

... non-financial reporting (Simnett et al., 2015). However, such external auditing activities include transaction costs to manage the uncertainty (Ahluwalia et al., 2020). Despite the differences in various possible uses of blockchain, a common success factor is the guarantee...