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Keywords: limited assurance
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Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 19–33.
Published: 01 February 2021
... × 2 between-subjects experiment, with CSR assurance being manipulated at three levels (no assurance, limited assurance, and reasonable assurance) and explicit assessment at two levels (no explicit assessment and explicit assessment). We find that when there is no prompt to explicitly assess...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (4): 201–222.
Published: 01 November 2020
..., in response to rapidly growing nonfinancial assurance demand, the IAASB extended the possible range of limited assurance by allowing practitioner-customized procedure descriptions and assuming diverse users can “appreciate” the varying reliability achieved. To test the validity of this policy change...