FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3138786629> ?p ?o ?g. }

• W3138786629 endingPage "126" @default.
• W3138786629 startingPage "103" @default.
• W3138786629 abstract "Using an experimental design, this explorative study provides unique empirical evidence of the effects of an integrated reporting assurance (IRA) on nonprofessional investors’ (NPIs) financial decision-making in a laboratory experiment. For this purpose, two independent experiments were carried out, one relying on a sample of Master’s students, and one focusing on managers of large corporations. In line with our agency theoretical reasoning, we find that students value an IRA positively, evidenced through significantly higher investments, while, contrary to expectations, an IRA has the opposite effect for managers. The results reveal that, dependent on the empirical model, an IRA has either no, or even an investment-decreasing, impact on executives. In order to assess the sense-making process underlying this conundrum, subsequent interviews with the managers were carried out which revealed three dimensions that shape practitioners’ critical attitudes towards assurance engagements. First, managers expressed a general disbelief in the decision usefulness of integrated reporting (IR) to (nonprofessional) investors. Second, interlocutors referred to negative practical experiences with audit and assurance engagements and had technical doubts specific to IRA. Third, managers voiced emotional caveats regarding the audit and assurance profession. These findings indicate a prevailing divergence between the extolled theoretical contribution of an IRA to report credibility and its actual nature in practice. In the further course of the investigation, we also find that the assurance provider (Big 4 auditor versus specialized consultant) does not affect investment decisions, but that a higher assurance level leverages investments among students. The results of this study add to the growing, albeit still small, IRA research body and deliver valuable insights for research, regulators, and practice." @default.
• W3138786629 created "2021-03-29" @default.
• W3138786629 creator A5011945740 @default.
• W3138786629 creator A5083173661 @default.
• W3138786629 creator A5088217333 @default.
• W3138786629 date "2022-02-01" @default.
• W3138786629 modified "2023-10-12" @default.
• W3138786629 title "Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence" @default.
• W3138786629 cites W1482915590 @default.
• W3138786629 cites W1505575389 @default.
• W3138786629 cites W1514406720 @default.
• W3138786629 cites W1569512328 @default.
• W3138786629 cites W1631192099 @default.
• W3138786629 cites W1738524706 @default.
• W3138786629 cites W1809833747 @default.
• W3138786629 cites W1966013003 @default.
• W3138786629 cites W1972509101 @default.
• W3138786629 cites W1977970227 @default.
• W3138786629 cites W1981352167 @default.
• W3138786629 cites W1982603877 @default.
• W3138786629 cites W1983414527 @default.
• W3138786629 cites W1997018519 @default.
• W3138786629 cites W1997402591 @default.
• W3138786629 cites W1998409185 @default.
• W3138786629 cites W2002554683 @default.
• W3138786629 cites W2013958419 @default.
• W3138786629 cites W2013974187 @default.
• W3138786629 cites W2020336349 @default.
• W3138786629 cites W2021729549 @default.
• W3138786629 cites W2028845094 @default.
• W3138786629 cites W2033135632 @default.
• W3138786629 cites W2033795716 @default.
• W3138786629 cites W2037770292 @default.
• W3138786629 cites W2050278016 @default.
• W3138786629 cites W2051685750 @default.
• W3138786629 cites W2053169259 @default.
• W3138786629 cites W2054661316 @default.
• W3138786629 cites W2056150622 @default.
• W3138786629 cites W2056559431 @default.
• W3138786629 cites W2056611835 @default.
• W3138786629 cites W2061693157 @default.
• W3138786629 cites W2063234046 @default.
• W3138786629 cites W2068478643 @default.
• W3138786629 cites W2080743838 @default.
• W3138786629 cites W2093275899 @default.
• W3138786629 cites W2096039739 @default.
• W3138786629 cites W2096766070 @default.
• W3138786629 cites W21054153 @default.
• W3138786629 cites W2106098322 @default.
• W3138786629 cites W2106825816 @default.
• W3138786629 cites W2107996246 @default.
• W3138786629 cites W2110973182 @default.
• W3138786629 cites W2117546413 @default.
• W3138786629 cites W2121209862 @default.
• W3138786629 cites W2123473732 @default.
• W3138786629 cites W2124785073 @default.
• W3138786629 cites W2132027460 @default.
• W3138786629 cites W2135145546 @default.
• W3138786629 cites W2138094294 @default.
• W3138786629 cites W2138706729 @default.
• W3138786629 cites W2144518785 @default.
• W3138786629 cites W2154288561 @default.
• W3138786629 cites W2161080627 @default.
• W3138786629 cites W2164505476 @default.
• W3138786629 cites W2166657328 @default.
• W3138786629 cites W2182645296 @default.
• W3138786629 cites W2283698475 @default.
• W3138786629 cites W2286138398 @default.
• W3138786629 cites W2333216399 @default.
• W3138786629 cites W2509338137 @default.
• W3138786629 cites W2537784405 @default.
• W3138786629 cites W2560178597 @default.
• W3138786629 cites W2563337406 @default.
• W3138786629 cites W2563963809 @default.
• W3138786629 cites W2568814549 @default.
• W3138786629 cites W2576601439 @default.
• W3138786629 cites W2593908241 @default.
• W3138786629 cites W2594518376 @default.
• W3138786629 cites W2595189359 @default.
• W3138786629 cites W2607050725 @default.
• W3138786629 cites W2611772269 @default.
• W3138786629 cites W2748645569 @default.
• W3138786629 cites W2752390126 @default.
• W3138786629 cites W2752617332 @default.
• W3138786629 cites W2777185661 @default.
• W3138786629 cites W2777454644 @default.
• W3138786629 cites W2784993588 @default.
• W3138786629 cites W2786600262 @default.
• W3138786629 cites W2794710715 @default.
• W3138786629 cites W2801794576 @default.
• W3138786629 cites W2802438542 @default.
• W3138786629 cites W2804286968 @default.
• W3138786629 cites W2805819972 @default.
• W3138786629 cites W2845265634 @default.
• W3138786629 cites W2884548892 @default.
• W3138786629 cites W2887773196 @default.
• W3138786629 cites W2888034390 @default.
• W3138786629 cites W2908546562 @default.

• next