Integrated reporting assurance: perceptions of auditors and users in Spain

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dc.contributor.authorGoicoechea Zulaica, Estíbaliz
dc.contributor.authorGómez-Bezares Pascual, Fernando
dc.contributor.authorUgarte Susaeta, José Vicente
dc.date.accessioned2025-11-07T09:48:43Z
dc.date.available2025-11-07T09:48:43Z
dc.date.issued2019-01-29
dc.date.updated2025-11-07T09:48:43Z
dc.description.abstractIntegrated 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.en
dc.description.sponsorshipThis paper was financially supported by the Fundación Jesús de Gangoiti Barrera and Deiker of the University of Deustoen
dc.identifier.citationGoicoechea, E., Gómez-Bezares, F., & Ugarte, J. V. (2019). Integrated reporting assurance: perceptions of auditors and users in Spain. Sustainability (Switzerland), 11(3). https://doi.org/10.3390/SU11030713
dc.identifier.doi10.3390/SU11030713
dc.identifier.eissn2071-1050
dc.identifier.urihttps://hdl.handle.net/20.500.14454/4317
dc.language.isoeng
dc.publisherMDPI
dc.rights© 2019 by the authors
dc.subject.otherAssurance
dc.subject.otherAudit report
dc.subject.otherAuditors' and users' perceptions
dc.subject.otherIntegrated reporting
dc.subject.otherSustainability
dc.titleIntegrated reporting assurance: perceptions of auditors and users in Spainen
dc.typejournal article
dcterms.accessRightsopen access
oaire.citation.issue3
oaire.citation.titleSustainability (Switzerland)
oaire.citation.volume11
oaire.licenseConditionhttps://creativecommons.org/licenses/by/4.0/
oaire.versionVoR
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