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An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers

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  • Kılıç, Merve
  • Kuzey, Cemil
  • Uyar, Ali

Abstract

The main objective of this study was to identify country-specific factors associated with the decision to adopt voluntary assurance on integrated reports, the level of assurance quality, and the choice of assurance provider. The sample for this research comprised all companies registered in the example database of the International Integrated Reporting Council (IIRC) during the period from 2011 to 2016. First, we found that the institutional environment is significantly associated with the adoption of independent assurance upon integrated reports. Second, we determined that a country’s sustainable development level has a significant positive association with assurance quality, whereas the strength of public institutions has a significant negative association. Third, the preference of an accountant as an assurance provider is likely to be directly associated with the strength of public institutions, whereas it is inversely related to a country’s sustainable development level.

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  • Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    • Handle: RePEc:eee:jiaata:v:42:y:2021:i:c:s1061951820300616
    DOI: 10.1016/j.intaccaudtax.2020.100360
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