Grassmann, Michael; Fuhrmann, Stephan; Guenther, Thomas W. - In: Meditari Accountancy Research 30 (2021) 3, pp. 852-892
Purpose: Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances the credibility of integrated reports and, thus, decreases...