Research on extended external reporting assurance : an update on recent developments
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Date
Authors
Venter, Elmar Retief
Krasodomska, Joanna
Journal Title
Journal ISSN
Volume Title
Publisher
Wiley
Abstract
We review the recent literature on the assurance of
Extended External Reporting published since the review
published in 2021 in the Journal of International
Financial Management & Accounting. Our review
includes 50 articles published between 2020 and August
2023 across 30 journals ranked A*, A, or B on the
Australian Business Deans Council 2022 Journal
Quality List. We find that the literature continues to
be dominated by positivist studies investigating the
determinants and consequences of assurance. Studies on
determinants examine carbon assurance, ownership,
governance, and institutional themes. The consequences
studies included in our review examine reportingrelated
outcomes and investors' decisions. Other (qualitative)
studies we reviewed examine issues such as
assurance providers seeking meaning in their work and
their attempts to promote assurance beyond merely a verification tool. We highlight several avenues for future
research that could inform the work of standard setters
and regulators.
Description
Keywords
Assurance, Extended external reports, Nonfinancial information, Sustainability, Corporate social responsibility (CSR), SDG-08: Decent work and economic growth
Sustainable Development Goals
SDG-08:Decent work and economic growth
Citation
Venter, E. R., & Krasodomska, J. (2024). Research on extended
external reporting assurance: An update on recent developments. Journal of International Financial Management & Accounting, 35, 390–428. https://DOI.org/10.1111/jifm.12200.