Manuscript Type: EmpiricalResearch Question/Issue: Earnings management is often perceived as a typical response to managers’ short-term objectives at the expense of long-term benefits. However, this is not aligned with the most recent development in corporate reportingintegrated reporting...

Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...

Governments, organizations and individuals around the world are paying increasing attention to climate change and carbon emissions. This paper argues that a new international assurance standard on carbon emissions disclosures is an appropriate response by the auditing and assurance profession to...