Integrated reporting (IR) is an emerging international corporate reporting initiative arising to address, inter alia, the limitations of the current corporate reporting suite which are commonly criticized for being both voluminous and disjointed. While IR is gaining in popularity, current...

When companies decide to purchase third-party assurance on Extended External Reports (EER), they need to decide whether to engage their financial statement auditor or a different assurance provider. We examine factors that impact this decision, and the consequences of this decision on financial...

One of the challenges associated with emerging forms of external reporting is finding efficient and effective means to enhance the credibility of these reports (IAASB 2016). This study examines a novel credibility-enhancing mechanism, combined assurance (CA), where the credibility-enhancing...