Although firms increasingly publish sustainability reports, assuring such reports is relatively
new. This study reviews the literature of sustainability assurance to evaluate the intellectual …

This structured literature review adopts a multimethod and multitheoretical approach to
identify current knowledge about internal audit as well as related knowledge gaps. To that …

This study provides evidence on whether sustainability-oriented corporate governance
mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically …

We conducted 31 interviews with audit committee (AC) members, chief executive officers
(CEOs), and chief audit executives (CAEs) to investigate the role of the internal audit …

We examined the nexus between four internal audit functions (IAF) and sustainability audits
(SA) of manufacturing firms. The specific IAF employed in this study were; risk management …

Purpose–The purpose of this paper is to investigate the nature and extent of internal audit
functions'(IAFs) involvement in environmental, social and governance assurance (ESG) and …

Purpose This study aims to investigate the factors associated with the implementation of risk-
based internal audit (RBIA). Design/methodology/approach As a first step, a literature review …

Purpose: The objective of this study is to examine the relationship of corporate governance
characteristics and the level of sustainability disclosure with moderating effect of internal …

While an increasing number of organizations are engaging in sustainability activities,
assurance of these activities is relatively new. We investigate the presence of risk …

Purpose The purpose of this study is to perform bibliometric analysis to systematically and
comprehensively examine the current landscape of digital knowledge, integration and …