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Assuring the integrated report: Insights and recommendations from auditors and preparers · Study

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ArticleAssuring the integrated report: Insights and recommendations from auditors and preparers

Warren Maroun2017

Article2017

Assuring the integrated report: Insights and recommendations from auditors and preparers

140 citations·0/0 files stored·The British Accounting Review

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

1994Research Design: Qualitative, Quantitative, and Mixed Methods Approaches 2009Research Design: Qualitative, Quantitative, and Mixed Methods Approaches 1990Practical Research: Planning and Design 2003Beyond Neopositivists, Romantics, and Localists: A Reflexive Approach to Interviews in Organizational Research 2009Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet 2014Integrated Reporting: Insights, gaps and an agenda for future research 2003Auditing and the production of legitimacy 1998Business Planning as Pedagogy: Language and Control in a Changing Institutional Field

Cited by

2018Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers 2021Corporate governance and sustainability reporting quality: evidence from Nigeria 2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice 2019Materiality in an integrated reporting setting: Insights using an institutional logics framework 2021

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Details

Year2017

Typearticle

Published2017-03-18

VenueThe British Accounting Review

ISSN-L0890-8389

Languageen

Citations140

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

Identifiers

doi10.1016/j.bar.2017.03.003

openalex_workW2595189359

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Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value

2019The determinants of companies’ levels of integration: Does one size fit all?

2020The relationship between integrated reporting and corporate environmental performance: A green trial

2019Professionalizing the assurance of sustainability reports: the auditors’ perspective