We examine whether the joint provision of corporate social responsibility (CSR) assurance services and financial audit … assurance and financial audit by the same audit firm creates CSR-related knowledge spillovers from the CSR assurance team to the … provide both CSR assurance and financial audit for the same client (1) issue more frequent going concern opinions and have …

responsibility (CSR) assurance. It also ascertains the capacity building requirements to legitimise the role of IAs as a credible … form of providing CSR assurance. Design/methodology/approach A qualitative research approach was adopted, where data were … requisite knowledge and skills needed to effectively carry out CSR assurance engagements. These evidences suggest a relatively …