Deegan, Craig; Cooper, Barry J.; Shelly, Marita - In: Managerial Auditing Journal 21 (2006) 4, pp. 329-371
Purpose – The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements. Design/methodology/approach – In undertaking the research, an international database was constructed from which all known European and UK third‐party...