关于扩展外部报告保证的研究:最新进展情况

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE
Elmar R. Venter, Joanna Krasodomska
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引用次数: 0

摘要

我们回顾了《国际财务管理与会计杂志》(Journal of International Financial Management & Accounting)自 2021 年发表评论文章以来发表的有关扩展外部报告保证的最新文献。我们的综述包括 2020 年至 2023 年 8 月间发表的 50 篇文章,涉及 30 种期刊,这些期刊在澳大利亚商学院院长委员会 2022 年期刊质量排行榜上排名为 A*、A 或 B。我们发现,研究保证的决定因素和后果的实证主义研究仍占文献的主导地位。关于决定因素的研究探讨了碳保证、所有权、治理和机构主题。我们所审查的后果研究探讨了与报告相关的结果和投资者的决策。我们审查的其他(定性)研究探讨了保证提供者在其工作中寻求意义以及他们试图促进保证超越单纯的验证工具等问题。我们强调了未来研究的几个途径,可以为标准制定者和监管者的工作提供参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on extended external reporting assurance: An update on recent developments

We review the recent literature on the assurance of Extended External Reporting published since the review published in 2021 in the Journal of International Financial Management & Accounting. Our review includes 50 articles published between 2020 and August 2023 across 30 journals ranked A*, A, or B on the Australian Business Deans Council 2022 Journal Quality List. We find that the literature continues to be dominated by positivist studies investigating the determinants and consequences of assurance. Studies on determinants examine carbon assurance, ownership, governance, and institutional themes. The consequences studies included in our review examine reporting-related outcomes and investors' decisions. Other (qualitative) studies we reviewed examine issues such as assurance providers seeking meaning in their work and their attempts to promote assurance beyond merely a verification tool. We highlight several avenues for future research that could inform the work of standard setters and regulators.

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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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