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Keywords: ESG assurance
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Journal Articles
Current Issues in Auditing (2023) 17 (1): A1–A21.
Published: 01 April 2023
... primarily provided. Big 4 firms provide assurance for most international companies but assure only 16 percent of U.S. companies. We discuss practical implications and future research areas, including cross-country comparisons, ESG assurance, and standard-setting. Kathleen M. Bakarich, Hofstra...