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 …

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 …