Assurance on non-financial reporting: theoretical underpinning, standards and practices of companies operating in Western and Eastern Europe

Assurance on non-financial reporting: theoretical underpinning, standards and practices of companies operating in Western and Eastern Europe

Objective: The paper presents the issue of non-financial information assurance and identifies the practices of companies operating in Europe in this regard. Methodology/research approach: The research is based on a literature review and analysis of a sample of 935 companies whose non-financial repor...

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Bibliographic Details
Main Authors: Joanna Krasodomska, Paweł Zieniuk
Format: Article
Language:English
Published: Rada Naukowa SKwP 2021-04-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Directive 2014/95/EU
assurance
auditor
Europe
Big Four
Online Access:http://ztr.skwp.pl/gicid/01.3001.0014.8350

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