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Keywords: non-financial assurance
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Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 121–146.
Published: 01 May 2015
... information, which is unique to the non-financial assurance literature. Despite the interesting setting, we find no evidence that industry specialist assurance is valued by the market except for assurance of base metals reserve disclosures. These findings are unchanged after running modified definitions...