Investigating the role of national culture on integrated report assurance: international evidence
Abstract
Purpose Drawing on neo-institutional, stakeholder, social contract and contingency theories, the objective of this study is to examine whether cultural values across countries may influence decisions to assure integrated reports. Design/methodology/approach For this purpose, the authors have collected integrated reporting assurance, national culture and firm-specific data from several sources for the years ranging between 2011 and 2016 and have...
Paper Details
Title
Investigating the role of national culture on integrated report assurance: international evidence
Published Date
Nov 5, 2021
Journal
Volume
ahead-of-print
Issue
ahead-of-print
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