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Browsing ICARE 2020 by Subject "Integrated Reporting, IR Assurance, Framing Theory, Institutional Theory"

Browsing ICARE 2020 by Subject "Integrated Reporting, IR Assurance, Framing Theory, Institutional Theory"

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  • Herath, H.M.R.W.; Senarathne, Samanthi; Gunarathne, A.D.N. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    A growing demand for an integrated report's external assurance is observed, despite the challenges involved in the assurance process. Despite this popularity, the rationale for external assurance of integrated reports is ...

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