Research on extended external reporting assurance : an update on recent developments
Item
-
Title
-
Research on extended external reporting assurance : an update on recent developments
-
Description
-
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.
-
The paper presents the results of the project financed from the subsidy granted to the Krakow University of Economics.
-
http://wileyonlinelibrary.com/journal/jifm
-
am2025
-
Accounting
-
SDG-08:Decent work and economic growth
-
Creator
-
Venter, Elmar Retief
-
Krasodomska, Joanna
-
Date
-
2025-04-24T10:50:27Z
-
2025-04-24T10:50:27Z
-
2024-06
-
Type
-
Article
-
Format
-
application/pdf
-
Identifier
-
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.
-
0954-1314 (print)
-
1467-646X (online)
-
10.1111/jifm.12200
-
http://hdl.handle.net/2263/102206
-
Language
-
en
-
Rights
-
© 2024 The Authors.
This is an open access article under the terms of the Creative Commons Attribution License.