... assurance reasonable assurance affect fundamental value Second, the comparative value of limited versus reasonable assurance for Extended External Reporting (EER) Assurance, including CSR assurance, is of ongoing interest to audit and assurance standard setters ( Simnett 2012 ; Cohen and Simnett...

...' recollections of their own review experiences, and how they are rationalized and internalized. This inquiry is important because research suggests that both causal attributions and resulting affect generated by review experiences may have long-lasting effects on work attitudes (e.g., job satisfaction...