Analysis of the respondents’ position
| The four most discussed thematic sections | Topics and keywords | Numbers of questions | Types of dichotomized answers |
|---|---|---|---|
| Quality | Comparability reliability relevance | 1 | Agree vs disagree |
| Intangibles | 4 | Yes vs no | |
| Financial sector | 5 | Low extent vs high extent | |
| Taxonomy | 7 | Yes vs no | |
| Assurance | Difference | 25 | Low extent vs high extent |
| Mandatory assurance | 26 | Yes vs no | |
| Type of assurance | 27 | Limited vs reasonable | |
| Assurance materiality | 28 | Yes vs no | |
| Key risks | 29 | Yes vs no | |
| Assurance standard | 30 | Yes vs no | |
| Reporting standard | 31 | Yes vs no | |
| Assured | 32 | Yes vs no | |
| Scope | Listed large PIE all PIE | 40 | Agree vs disagree |
| Large non-listed exemption listed EU listed outside EU LLC | 41 | Agree vs disagree | |
| Authority | 42 | Yes vs no | |
| Banks insurers | 43 | Agree vs disagree | |
| Burden | Complexity pressure difficulty | 45 | Agree vs disagree |
| The four most discussed thematic sections | Topics and keywords | Numbers of questions | Types of dichotomized answers |
|---|---|---|---|
| Quality | Comparability reliability relevance | 1 | |
| Intangibles | 4 | ||
| Financial sector | 5 | ||
| Taxonomy | 7 | ||
| Assurance | Difference | 25 | |
| Mandatory assurance | 26 | ||
| Type of assurance | 27 | ||
| Assurance materiality | 28 | ||
| Key risks | 29 | ||
| Assurance standard | 30 | ||
| Reporting standard | 31 | ||
| Assured | 32 | ||
| Scope | Listed large | 40 | |
| Large non-listed exemption listed | 41 | ||
| Authority | 42 | ||
| Banks insurers | 43 | ||
| Burden | Complexity pressure difficulty | 45 |
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