Assurance and integrated reporting quality: a research framework development
Document Type
Conference Proceeding
School
School of Business and Law
Abstract
Quality assurance is key if integrated reporting (IR) wishes to become the corporate reporting norm. However, current assurance standards seem unsuitable for an integrated IR assurance. This paper develops and proposes a research framework to evaluate the trends in IR assurance, the nature of IR assurance, the level of IR assurance engagement and the quality of IR assurance. Additionally, the framework proposes to test the impact of quality IR assurance on the quality of IR reports.
Access Rights
free_to_read
Comments
Donkor, A., Djajadikerta, H., & Mat Roni, S. (2018). Assurance and integrated reporting quality: a research framework development. In The Proceedings of 3rd Business Doctoral and Emerging Scholars Conference (p. 15-20). Paper ID: 2018.1501.001
https://www.ecu.edu.au/__data/assets/pdf_file/0008/832337/Proceedings-2018-SBL-Conference.pdf