Author(s): Hanan Abdelsalam Nimer Jaber
The assurance of non-financial information (NFI) included for extended external reports (EERs) is a worldwide action that has sweeping ramifications for businesses, investors, different partners, and society. EERs remain to a great extent unregulated with not many norms. Alongside our buddy paper (Venter & van Eck 2021), we add to the current discussion on EER assurance by giving an outline of the academic literature to illuminate the standard-setting drives regarding the International Auditing and Assurance Standard Setting Board (IAASB), just as the act of assurance of EERs. We distinguish several articles on extended external reporting (EER) assurance distributed somewhere in the range of 2009 and 2020 across 34 journals positioned A*, A, and B on the Australian Business Deans Council (ABDC) 2019 Journal Quality List. These articles cover documented, case studies, interviews, surveys, and content examination research strategies and fill in as potential inputs for standard-setting exercises. We record a quick expansion in this literature with practically 50% of the articles published over the most recent 3 years, 2018 to 2020. At last, we submit suggestions for future exploration straightforwardly connected to the proposed Direction of the IAASB on EER assurance. We encourage researchers to participate in these and different issues of the IAASB's Guidance to help them with valuable input for their standard-setting exercises.