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Evaluating Combined Assurance as a New Credibility Enhancement Technique

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References

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2010The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts1,169 cited

1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited

Cited by

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2022Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice68 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
2017Literature review and research opportunities on credibility of corporate social responsibility reporting53 cited
2022Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?49 cited
2019Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences48 cited
2024Restoring trust in sustainability reporting: the enabling role of the external assurance45 cited
2022Diffusion of integrated reporting, insights and potential avenues for future research44 cited
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2023Tax avoidance and cost of debt: does integrated report assurance matter?25 cited