... 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...

...-financial reporting. In addition, the authors contribute to the scientific conversation about the need to rethink assurance in non-financial reporting practices. However, according to the latest survey conducted by the auditing firm PricewaterhouseCoopers (PWC), blockchain’s integration within...