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European Accounting Review Volume 30, 2021 - Issue 1
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Articles

How Does Combined Assurance Affect the Reliability of Integrated Reports and Investors’ Judgments?

Hien Hoang* School of Accounting, UNSW Sydney, Sydney, AustraliaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-4939-180XView further author information
ORCID Icon &
Soon-Yeow Phang** Department of Accounting, Monash University, Melbourne, AustraliaORCID Iconhttps://orcid.org/0000-0002-5647-1122View further author information
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Pages 175-195 | Received 08 Feb 2019, Accepted 17 Mar 2020, Published online: 20 Apr 2020

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Jan Bebbington, Matias Laine, Carlos Larrinaga & Giovanna Michelon. (2023) Environmental Accounting in the European Accounting Review: A Reflection. European Accounting Review 32:5, pages 1107-1128.
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Articles from other publishers (18)

Anne d'Arcy & Marc Eulerich. (2023) Drivers for the maturity of integrated governance in organizations—An empirical investigation. International Journal of Auditing.
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Hien Hoang, Robyn Moroney, Soon‐Yeow Phang & Xinning Xiao. (2022) Investor reactions to key audit matters: Financial and non‐financial contexts. Accounting & Finance 63:3, pages 3325-3349.
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William Dilla, Diane Janvrin, Jon Perkins & Robyn Raschke. (2023) The influence of sustainability assurance report format and level on nonprofessional investors’ judgments. Sustainability Accounting, Management and Policy Journal.
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Qianqun Ma, Jianan Zhou, Kongwen Wang & Qi Wang. (2023) Does Differentiated Key Audit Matter in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk? Evidence from China*. Asia-Pacific Journal of Financial Studies 52:4, pages 645-672.
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Ika Permatasari & Bambang Tjahjadi. (2023) A closer look at integrated reporting quality: a systematic review and agenda of future research. Meditari Accountancy Research.
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Amir Hossain, Sudipta Bose & Abul Shamsuddin. (2022) Diffusion of integrated reporting, insights and potential avenues for future research. Accounting & Finance 63:2, pages 2503-2555.
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Hien Hoang & Soon‐Yeow Phang. (2023) Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*. Contemporary Accounting Research 40:2, pages 868-896.
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Erik S. Boyle, Natalia Mintchik & Rick C. Warne. (2023) When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement. Advances in Accounting 60, pages 100638.
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Adeyemi Adebayo & Barry Ackers. (2023) Adoption of the combined assurance model by South African state-owned enterprises (SOEs). National Accounting Review 5:1, pages 41-66.
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Naiding Yang & Ye Chen. (2022) Financial signaling mechanism in investor response to corporate donation disclosure: the moderating role of historical earnings trends. Journal of Financial Reporting and Accounting.
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Maria Misiuda & Maik Lachmann. (2022) Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature. Sustainability 14:24, pages 16746.
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Sudipta Bose, Muhammad Jahangir Ali, Sarowar Hossain & Abul Shamsuddin. (2021) Does CEO–Audit Committee/Board Interlocking Matter for Corporate Social Responsibility?. Journal of Business Ethics 179:3, pages 819-847.
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Volker Lingnau, Florian Fuchs & Florian Beham. (2022) The link between corporate sustainability and willingness to invest: new evidence from the field of ethical investments. Journal of Management Control 33:3, pages 335-369.
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Michael Grassmann, Stephan Fuhrmann & Thomas W. Guenther. (2021) Assurance quality, disclosed connectivity of the capitals and information asymmetry – An interaction analysis for the case of integrated reporting. Meditari Accountancy Research 30:3, pages 852-892.
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Juliane Campoe Correa, Anne Carolina dos Santos & Marguit Neumann. 2022. Modern Regulations and Practices for Social and Environmental Accounting. Modern Regulations and Practices for Social and Environmental Accounting 128 148 .
Damiano Cortese & Michele Rubino. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 253 266 .
Augustine Donkor, Hadrian Geri Djajadikerta & Saiyidi Mat Roni. (2021) Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa. International Journal of Auditing 25:2, pages 475-507.
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Elmar R. Venter & Lanise van Eck. (2020) Research on extended external reporting assurance: Trends, themes, and opportunities. Journal of International Financial Management & Accounting 32:1, pages 63-103.
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