Assurance on Integrated Reporting: A Critical Perspective

Miriam Corrado (), Paola Demartini () and John Dumay ()
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Miriam Corrado: Università Politecnica delle Marche
Paola Demartini: University of Roma TRE
John Dumay: Macquarie University

Chapter Chapter 11 in Integrated Reporting, 2019, pp 199-217 from Springer

Abstract: Abstract This research investigates how non-financial information is assured in the context of the Integrated Reporting Framework. In particular, we try to understand, through the lens of the legitimacy theory, whether the assurance process is a tool that enhances user trust. A study, based on semi-structured interviews with a group of experts, is presented. The respondents are practitioners, academics and investors directly involved in assurance debates. Consistent with legitimacy theory, most practitioners agree assurance adds value to the reporting process. However, other academics and investors are skeptical about whether assurance reduces agent-principle gaps. Their main concerns regard the difficulty in assuring qualitative information, and the discretion grants to management in the reporting process.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-01719-4_11

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DOI: 10.1007/978-3-030-01719-4_11

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