An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers

Kılıç M., Kuzey C., Uyar A.

Journal of International Accounting, Auditing and Taxation, cilt.42, 2021 (ESCI, Scopus) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 42
  • Basım Tarihi: 2021
  • Doi Numarası: 10.1016/j.intaccaudtax.2020.100360
  • Dergi Adı: Journal of International Accounting, Auditing and Taxation
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus, International Bibliography of Social Sciences, ABI/INFORM, Business Source Elite, Business Source Premier, DIALNET
  • Anahtar Kelimeler: Assurance, Assurer, Audit quality, Institutional theory, Integrated report
  • Samsun Üniversitesi Adresli: Evet

Özet

The main objective of this study was to identify country-specific factors associated with the decision to adopt voluntary assurance on integrated reports, the level of assurance quality, and the choice of assurance provider. The sample for this research comprised all companies registered in the example database of the International Integrated Reporting Council (IIRC) during the period from 2011 to 2016. First, we found that the institutional environment is significantly associated with the adoption of independent assurance upon integrated reports. Second, we determined that a country's sustainable development level has a significant positive association with assurance quality, whereas the strength of public institutions has a significant negative association. Third, the preference of an accountant as an assurance provider is likely to be directly associated with the strength of public institutions, whereas it is inversely related to a country's sustainable development level.