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Non-financial reporting of companies and the necessity of its confirmation by auditors in Ukraine
Petryk, Olena; Kurylo, Оleksii; Karmaza, Oleksandra; … - In: Problems and perspectives in management : PPM ; … 16 (2018) 2, pp. 385-395
Persistent link: https://www.econbiz.de/10011986411
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The role of auditors to improve sustainability in financial reporting
Carlino, Chiara - In: Accountability, ethics and sustainability of …, (pp. 111-129). 2020
Persistent link: https://www.econbiz.de/10012134710
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Assurance of financial audit reporting and sustainability reporting
Fülöp, Melinda Timea; Raita, Gabriel - In: International journal of economics and accounting : IJEA 11 (2022) 3, pp. 213-232
Persistent link: https://www.econbiz.de/10013454291
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Auditor choice, audit partner busyness, and sustainability reporting quality
Elaigwu, Moses; Ayoib Che Ahmad; Salau Olarinoye Abdulmalik - In: Afro-Asian Journal of Finance and Accounting : AAJFA 13 (2023) 6, pp. 735-758
Persistent link: https://www.econbiz.de/10014434338
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Investor reactions to key audit matters : financial and non-financial contexts
Hoang, Hien; Moroney, Robyn; Phang, Soon-Yeow; Xiao, Xinning - In: Accounting and finance 63 (2023) 3, pp. 3325-3349
Persistent link: https://www.econbiz.de/10014375329
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Special issue on sustainability accounting, auditing and accountability
Burritt, Roger L. (contributor) - 2010
Persistent link: https://www.econbiz.de/10008696373
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Differences in auditors' materiality assessments when auditing financial statements and sustainability reports
Moroney, Robyn; Trotman, Ken T. - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 551-575
Persistent link: https://www.econbiz.de/10011513995
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Social compliance audits and multinational corporation supply chain : evidence from a study of the rituals of social audits
Islam, Muhammad Azizul; Deegan, Craig; Gray, Rob - In: Accounting and business research : a research quarterly … 48 (2018) 2, pp. 190-224
Persistent link: https://www.econbiz.de/10011857722
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Social Compliance Accounting, Auditing and Reporting
Islam, M. Azizul - 2016
This chapter introduces social compliance accounting, auditing and reporting. Social compliance accounting refers to … measuring, understanding and reporting an organisation's social compliance performance. Social compliance auditing is an … effective way for organisations to fulfil their social and ethical obligations. Social compliance reporting is a subset of …
Persistent link: https://www.econbiz.de/10012995118
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Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports
Moroney, Robyn; Trotman, Ken - 2018
With increased interest in voluntary sustainability reports from investors and other stakeholders, more companies are having these reports assured. The issue of what is considered material in these assurance engagements is important, and yet research on materiality has focused only on financial...
Persistent link: https://www.econbiz.de/10014161891