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Open AccessArticle

Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain

1
Department of Finance and Accounting, University of Deusto, Avenida de las Universidades, 24, 48007 Bilbao, Spain
2
Department of Quantitative Methods, University of Deusto, 48007 Bilbao, Spain
*
Author to whom correspondence should be addressed.
Sustainability 2019, 11(3), 713; https://doi.org/10.3390/su11030713
Received: 30 November 2018 / Revised: 7 January 2019 / Accepted: 17 January 2019 / Published: 29 January 2019
(This article belongs to the Special Issue Sustainable Finance)
Integrated reporting is a key instrument used to inform stakeholders about the sustainability issues of a company. Only an assured report can effectively instill confidence in its users regarding the sustainability of the company. Based on the International Integrated Reporting Framework issued by the International Integrated Reporting Council (IIRC), the authors solicited perceptions from auditors and audit report users about several aspects of integrated reporting assurance. An analysis of the responses suggests that integrated reporting assurance is important, but there are many challenges (both methodological and related to the characteristics of non-financial information) for auditors to overcome. Reporting companies and auditors must work to overcome these problems. The former ones must improve the quality of non-financial information and the later must adapt their audit procedures. This paper provides valuable insights into preferences regarding the form and content of the audit report on integrated reporting. This study is useful to regulators of audit activity, auditors’ corporations, the IIRC, and other international associations, academics, and audit report users, and contributes to the current integrated reporting literature by examining the perceptions of auditors and users regarding the assurance of integrated reporting. Integrated reporting assurance is still an under-explored field of research. View Full-Text
Keywords: sustainability; integrated reporting; assurance; audit report; auditors’ and users’ perceptions sustainability; integrated reporting; assurance; audit report; auditors’ and users’ perceptions
MDPI and ACS Style

Goicoechea, E.; Gómez-Bezares, F.; Ugarte, J.V. Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain. Sustainability 2019, 11, 713. https://doi.org/10.3390/su11030713

AMA Style

Goicoechea E, Gómez-Bezares F, Ugarte JV. Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain. Sustainability. 2019; 11(3):713. https://doi.org/10.3390/su11030713

Chicago/Turabian Style

Goicoechea, Estibaliz; Gómez-Bezares, Fernando; Ugarte, José V. 2019. "Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain" Sustainability 11, no. 3: 713. https://doi.org/10.3390/su11030713

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Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

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