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Full-Text Articles in Finance and Financial Management
Impacts Of Combined Assurance On Integrated, Sustainability And Financial Reporting Qualities: Evidence From Listed Companies In South Africa, Augustine Donkor, Hadrian Geri Djajadikerta, Saiyidi Mat Roni
Impacts Of Combined Assurance On Integrated, Sustainability And Financial Reporting Qualities: Evidence From Listed Companies In South Africa, Augustine Donkor, Hadrian Geri Djajadikerta, Saiyidi Mat Roni
Research outputs 2014 to 2021
This study assesses the impacts of combined assurance (CA) quality on external reporting qualities (i.e., integrated, sustainability and financial reports). Data from listed firms on the Johannesburg Stock Exchange (JSE) in South Africa are used in this study. JSE is the largest stock exchange in Africa and, currently, the only capital market that mandates integrated reporting (IR) practice. This study uses content analysis to produce IR and CA quality data from IR reports and collects financial and sustainability quality data from the Bloomberg database. Ordinary least square (OLS) regression is used to test the models, together with a set of …