Research on extended external reporting assurance: An update on recent developments

Elmar Retief Venter · Joanna Krasodomska

27 citations0/0 files storedJournal of International Financial Management and Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

Abstract We review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International Financial Management & Accounting . Our review includes 50 articles published between 2020 and August 2023 across 30 journals ranked A*, A, or B on the Australian Business Deans Council 2022 Journal Quality List. We find that the literature continues to be dominated by positivist studies investigating the determinants and consequences of assurance. Studies on determinants examine carbon assurance, ownership, governance, and institutional themes. The consequences studies included in our review examine reporting‐related outcomes and investors' decisions. Other (qualitative) studies we reviewed examine issues such as assurance providers seeking meaning in their work and their attempts to promote assurance beyond merely a verification tool. We highlight several avenues for future research that could inform the work of standard setters and regulators.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 27 citations exist upstream.

References

2009Assurance on Sustainability Reports: An International Comparison 2015Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 2016Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports 2014Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States 2012Sustainability Development and the Quality of Assurance Reports: Empirical Evidence 2014CSR report assurance in the USA: an empirical investigation of determinants and effects 2019Causes and consequences of voluntary assurance of CSR reports 2015Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance

Cited by

2025The impact of companies’ trust-building efforts on sustainability reporting assurance quality: insights from Europe 2025Closing the Gap with Western Counterparts: Sustainability Reporting Under the New Regulatory Regime in Central and Eastern Europe 2025Does ESG rating divergence affect the disclosure behavior of key audit matters?

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.