2020
DOI: 10.1080/09638180.2020.1745659
|View full text |Cite
|
Sign up to set email alerts
|

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

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
2
1

Citation Types

2
42
1

Year Published

2020
2020
2024
2024

Publication Types

Select...
5
2

Relationship

0
7

Authors

Journals

citations
Cited by 40 publications
(45 citation statements)
references
References 26 publications
2
42
1
Order By: Relevance
“…Only one experimental study investigates combined assurance. Hoang and Phang (2020) find that when reliability risks are high, combined assurance restores investors’ perceived reliability of reported information to a greater extent than when reliability risks are low.…”
Section: Experimental Researchmentioning
confidence: 99%
See 1 more Smart Citation
“…Only one experimental study investigates combined assurance. Hoang and Phang (2020) find that when reliability risks are high, combined assurance restores investors’ perceived reliability of reported information to a greater extent than when reliability risks are low.…”
Section: Experimental Researchmentioning
confidence: 99%
“…Nine of the 15 experimental articles investigate the investor as the decision‐maker. In general, participants are required to make stock price assessments (Brown‐Liburd & Zamora, 2015; Coram et al, 2009) or indicate their willingness to invest (Cheng et al, 2015; Dilla et al, 2019; Hoang & Phang, 2020; Reimsbach et al, 2018; Shen et al, 2017; Stuart et al, 2020). Other investor decisions include an assessment of CSR report credibility (Hoang & Phang, 2020; Hodge et al, 2009; Shen et al., 2017) and the perceived importance of ESG indicators (Cheng et al., 2015).…”
Section: Experimental Researchmentioning
confidence: 99%
“…This study expects CA, which relies on the coordination of all assurance mechanisms (Hoang & Phang, 2020; Maroun & Prinsloo, 2020; Zhou et al, 2019), to be an effective assurance tool for FR quality that could cover both REM and accrual earnings management practices. Accordingly, the following hypothesis is proposed.H3 CA quality positively impacts the quality of FR.…”
Section: Theoretical Foundation and Literature Reviewmentioning
confidence: 99%
“…In contrast to single assurance models (i.e., financial statement audits and ESG assurance), CA intends to deal with the increasingly complex nature of organisations, including the various levels and players in the assurance area, reduce assurance fatigue, eliminate unnecessary assurance for corporate‐wide risk mitigation and enhance reporting quality (Decaux & Sarens, 2015; Huibers, 2015; Sarens et al, 2012; Zhou et al, 2019). In this model, ‘audit committee coordinates the assurance roles of management, internal assurance and external assurance providers, and concludes on the effectiveness of risk management, internal controls and reporting quality’ (Hoang & Phang, 2020, p. 1). Zhou et al (2019) suggested that CA is a cost‐effective means of modern assurance framework, which is valuable in advancing reported information's quality and credibility.…”
Section: Introductionmentioning
confidence: 99%
See 1 more Smart Citation