Objectives: This research explores how an independent financial reporting monitoring and review body functions as a mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on institutional theory to explain the functioning of financial...

Purpose: The purpose of this paper is to examine why companies assure some of the information found in their integrated reports, possible changes required to existing assurance practices and the motivation for either seeking to expand current technologies of assurance or to maintain the status...