This paper uses the best available selection of companies listed on the Johannesburg Stock Exchange to examine whether the Integrated Reporting Assurance (IRA), the use of assurance standards, the level of information audited, and the implementation of a Combined Assurance Model (CAM) are all...

Purpose: The purpose of this study is to examine the effect of integrated reporting (IR) quality on both market liquidity and analyst forecast accuracy in South Africa as the only country in the world having IR as a listing requirement. This study uses the Sustainability Disclosure Transparency...