auditing is the low demand for such a service, which arises from the fact that verification and assurance of non-financial data …

The assurance of sustainability reports faces significant challenges that arise from the characteristics of … affects assurance process and quality. To this end, we applied a novel methodology for this field: a survey through written … used in previous literature (e.g., assurance statement contents). We tested our hypotheses on a sample of Spanish …

attend the growing need for reliable information by users. External and independent assurance of corporate governance reports … malpractices and financial scandals. This work tries to offer a critical appraisal of current corporate governance of assurance … statements in Spain, developing a research strategy based on the case-study. Thus, by analysing assurance on corporate governance …

20. Tangibility, reliability, and assurance dimensions of staff service quality showed a positive relationship with … examining the influence of the five service quality dimensions; tangibility, reliability, assurance, responsiveness, and empathy …

with stronger cultural rule orientation are more likely to (a) receive assurance on their CSR report, (b) receive assurance … from an accounting firm, (c) receive assurance in accordance with an assurance standard, and (d) receive assurance on their …

known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This … research study fills the gap in the literature by investigating the corporate responsibility report assurance statements of the … Big Four banks in Australia. The assurance statements are evaluated against the criteria provided by O’Dwyer and Owen …