Adoption of the combined assurance model by South African state-owned enterprises (SOEs)
In addition to integrated reporting, which was arguably first introduced by the third King Report on Governance for South Africa (King Ⅲ), King Ⅲ also formally introduced the combined assurance model as a further governance innovation, aimed at enhancing the quality of organisational reporting. Alth...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AIMS Press
2023-03-01
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| Series: | National Accounting Review |
| Subjects: | |
| Online Access: | https://www.aimspress.com/article/doi/10.3934/NAR.2023004?viewType=HTML |