[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31560":3,"doc-seo-31560":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31560,16904993612988,"Olivia Brown","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",8,"Research & Report","Impacts of Combined Assurance on Integrated, Sustainability and Financial Reporting Qualities: Evidence from Listed Companies in South Africa","The study evaluates how combined assurance (CA) quality influences the qualities of external corporate reporting, focusing on integrated reporting and sustainability reporting, as well as financial reporting. Using data from South African listed firms on the Johannesburg Stock Exchange, the research constructs CA and integrated reporting quality measures via content analysis and gathers financial and sustainability quality data from Bloomberg. OLS regression and robustness tests examine the relationships, showing strong positive links for integrated and sustainability reporting, while financial reporting effects differ across real versus accrual earnings management.","cbCaiheUFcBjpc6l","https://ap.wps.com/l/cbCaiheUFcBjpc6l","pdf",2003126,1,33,"English","en","# Introduction\n## External reporting evolution and integrated reporting\n## Assurance challenges and earnings management\n## Combined assurance model and rationale\n## Research gap and study aims","[{\"question\":\"What do the findings indicate for integrated and sustainability reporting versus financial reporting?\",\"answer\":\"CA quality shows strong associations with integrated and sustainability reporting qualities, but its impact on financial reporting differs between real and accrual earnings management measures.\"}]",1779742852,83,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":76,"head_meta":78,"extra_data":80,"updated_unix":25},105,"impacts-of-combined-assurance-on-integrated-sustainability-and-financial-reporting-qualities-evidence-from-listed-companies-in-south-africa","",{"@graph":34,"@context":75},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/impacts-of-combined-assurance-on-integrated-sustainability-and-financial-reporting-qualities-evidence-from-listed-companies-in-south-africa/31560/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-25",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69],{"name":70,"@type":71,"acceptedAnswer":72},"What do the findings indicate for integrated and sustainability reporting versus financial reporting?","Question",{"text":73,"@type":74},"CA quality shows strong associations with integrated and sustainability reporting qualities, but its impact on financial reporting differs between real and accrual earnings management measures.","Answer","https://schema.org",{"og:url":50,"og:type":77,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":79,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]