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Corporate Governance, Integrated Reporting and the Use of Credibility-Enhancing Mechanisms on Integrated Reports

Wang, Ruizhe - 2019

The International Integrated Reporting Council (IIRC) and the South African King III Report on Governance emphasize the role of corporate governance in preparing a high-quality integrated report and establishing an appropriate credibility-enhancing process. This paper examines the significance...

Persistent link: https://www.econbiz.de/10012900290

Corporate governance, integrated reporting and the use of credibility-enhancing mechanisms on integrated reports

Wang, Ruizhe; Zhou, Shan; Wang, Timothy - In: The European accounting review 29 (2020) 4, pp. 631-663

Persistent link: https://www.econbiz.de/10012263216

Evaluating combined assurance as a new credibility enhancement technique

Zhou, Shan; Simnett, Roger; Hoang, Hien - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 235-259

Persistent link: https://www.econbiz.de/10012056647

Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure

Hay, David; Harding, Noel; Gan, Chris; Ge, Irene; Linh Tu Ho - In: Accounting and finance 63 (2023) 4, pp. 4813-4820

Persistent link: https://www.econbiz.de/10014477204

Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ

Hay, David; Harding, Noel; Biswas, Pallab Kumar; Gan, Chris - In: Accounting and finance 64 (2024) 1, pp. 1221-1239

Persistent link: https://www.econbiz.de/10014540264

An international examination of assurance practices on carbon emissions disclosures

Green, Wendy; Zhou, Shan - In: Australian accounting review 23 (2013) 1, pp. 54-66

Persistent link: https://www.econbiz.de/10009755698