Purpose This paper aims to clarify whether assurance on non-financial corporate social responsibility (CSR) reports impacts the perceptions and decisions of banks as capital providers. The authors investigate the effects of the type of assurance provider and the level of assurance provided on...

Purpose This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality. Design/methodology/approach In this qualitative study guided by the theoretical framework of institutional theory, the authors...

Enforcement der Wirtschaftsprüfer <p> - Vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirtschaftsprüfungswesen -