Quality of independent assurance statements in corporate governance and accountability
This study examines the quality of independent assurance statements in sustainability reports and their implications for corporate governance and accountability in Singapore-listed firms. Drawing on neo-institutional theory, it investigates how assurance providers, applied standards, and reporting p...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | en |
| Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2025
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/122507/1/122507.pdf https://ir.uitm.edu.my/id/eprint/122507/ https://apmaj.uitm.edu.my/ |
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