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Implementing combined assurance: insights from multiple case studies

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References

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2012Reflections on the internal auditing profession: what might have gone wrong?89 cited

Cited by

2020An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting70 cited
2020Research on extended external reporting assurance: Trends, themes, and opportunities62 cited
2020Drivers of combined assurance in a sustainable development context: Evidence from integrated reports59 cited
2022Corporate governance and the use of external assurance for integrated reports59 cited
2021Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa54 cited
2020Coordination Challenges in Implementing the Three Lines of Defense Model53 cited
2022The Influential Factors of Internal Audit Effectiveness: A Conceptual Model47 cited
2022Diffusion of integrated reporting, insights and potential avenues for future research44 cited
2018The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness42 cited
2016Contribution of internal auditing to risk management39 cited
2023The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers38 cited
2020A Practical Application of Accounting for Biodiversity: The Case of Soil Health32 cited
2021The new three lines model for structuring corporate governance – A critical discussion of similarities and differences31 cited
2018Factors associated with internal audit's involvement in environmental and social assurance and consulting30 cited
2018Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?19 cited
2019A framework for the evaluation of the perceived value added by internal auditing14 cited