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The challenges and potential benefits of the external assurance of mandatory non-financial reporting. Evidence from Poland

Purpose: The paper analyses the challenges and potential benefits that stem from the relationship between an auditing firm and the companies engaged in mandatory sustainability reporting from the companyʼs point of view. Methodology/approach: Semi-structured interviews were conducted with a sample...

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Principais autores: Maria Pia Maraghini, Patrice De Micco, Anna Bartoszewicz
Formato: Artigo
Idioma:Inglês
Publicado em: Rada Naukowa SKwP 2024-06-01
coleção:Zeszyty Teoretyczne Rachunkowości
Assuntos:
Acesso em linha:http://ztr.skwp.pl/gicid/01.3001.0054.6242
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