Assuring the integrated report: Insights and recommendations from auditors and preparers

Warren Maroun

The British Accounting Review, 2017, vol. 49, issue 3, 329-346

Abstract: There is little guidance on how integrated reports could be the subject matter of a conventional assurance engagement despite their growing use as an important means of communicating with stakeholders. This paper takes the first step in addressing this issue. The study relies on primary data collected from recorded interviews with 20 audit experts and 20 preparers, complemented by principles from existing professional assurance standards, to develop interpretively three possible assurance models (restricted, integrated and Delphi-inspired assurance).

Keywords: Assurance; Combined assurance; Integrated reporting; International standards on auditing (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (39)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:49:y:2017:i:3:p:329-346

DOI: 10.1016/j.bar.2017.03.003

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