PurposeThe initial rationale for developing integrated reporting included addressing the failures of traditional reporting to address sustainability issues. Subsequently, the International Integrated Reporting Council (IIRC) modified its stated objectives to emphasise integrated thinking and...

Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...