Professional assurance of the integrated report. Empirical Study | ||
| المجلة العلمية للبحوث والدراسات التجارية | ||
| Volume 36, Issue 4, December 2022, Pages 61-124 PDF (2.03 M) | ||
| Document Type: المقالة الأصلية | ||
| Abstract | ||
| A need to add confidence and credibility to the informational content of the integrated report. Thus, the aim of the research is to provide a professional framework for an assurance report on integrated reports for listed companies in the Egyptian exchange. According to reviews of previous research confirmed the necessity of providing a level of assurance on integrated reporting and showed that many attempts for setting a framework for an audit of integrated reporting. These attempts were not enough due to the absence of guidelines and regulations. Still, cooperation between regulatory organizations is most encouraging. Also, it is clear that there is a scarcity in the academic research on the role of the external auditor in integrated reports compiled with difficulties that limit the implementation of integrated reports. Based on this review and the research objectives. This research is formulated four hypotheses as follows: A relationship between the professional framework for the assurance report for the integrated report and the stakeholders' confidence and reliability level. A relationship between the professional framework for the assurance report for the integrated report and its impact on maximizing its value over its sustainability. A relationship between the professional framework for the assurance report for the integrated report and the mitigation of the risk level to which investors are exposed. A relationship between the professional framework for the assurance report for the integrated report and the demand increase for integrated report assurance services in the Egyptian business environment. A proposed framework to ensure the integrated reports informational content. This framework was tested through an empirical study using a questionnaire technique on the companies trading in Egyptian exchange on sample size is 237. The study hypotheses were tested and analyzed by using statistical methods, as follows: Alpha Cronbach's Coefficient, Frequency & Percent, Mean & Standard Deviation, T-test, A Chi-Square Test, and Kruskal- Wallis Test. The researcher concluded the empirical study; a professional framework for assurance of the integrated report in the egyptian business environment leads to; increase the confidence and reliability level of the stakeholders, the value maximization of the firm over its sustainability, the mitigation of the risk level, and the demand will be increased for integrated report assurance services in the egyptian business environment. | ||
| Keywords | ||
| Integrated Report | ||
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