Effects of legitimacy theory and agency theory on external integrated reporting assurance: A cross-sectional study
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Authors
Alam, Nahid
Alam, M.N.
Alam, M.N.
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2025-10-10
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Conference Contribution - Oral Presentation
Ngā Upoko Tukutuku (Māori subject headings)
Keyword
corporate governance
auditing
disclosure of information
social responsibility of business
environmental responsibility accounting
auditing
disclosure of information
social responsibility of business
environmental responsibility accounting
ANZSRC Field of Research Code (2020)
Citation
Alam, M. Nahid., & Alam, M. Nabid. (2025, October, 9-10).Effects of legitimacy theory and agency theory on external integrated reporting assurance: A cross-sectional study [Paper presentation]. SEINFORMS 2025 Conference, South Carolina, United States.
https://hdl.handle.net/10652/7084
Abstract
INTRODUCTION: RESEARCH PROBLEM
Integrated Reporting (IR) combines financial and non-financial data into one report.
Non-financial info (environmental, social, ethical) needs external assurance for credibility.
Despite growing interest, determinants of external IR assurance remain underexplored.
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