Abstract
The research aims to study and test the acceptance of the Saudi listed companies ‘auditors of the proposed professional framework for their assurance on Information content for integrated business reports and in the same time, to show the effect of this assurance on stakeholders' perceptions of decision-making.
Based on the literature review for professional publications and academic studies, the researcher has been able to formulate a proposed professional framework for their assurance on listed companies` integrated business reports.
The hypotheses were tested using various statistical tools. The results reveal that: (i) the field study provides evidence that the acceptance of the majority of participated auditors on this framework... (ii) the experimental study provides evidence that that, this assurance positively effects on stakeholders' perceptions of decision-making. The recommendations of this study are: (1) the Saudi Capital Market Authority should enforce listed companies, regardless its activity nature, to disclose on its integrated business reports attached with an auditor’s assurance report (2) the professional bodies and institutions in the Kingdom should issue an accounting standard for integrated business reports, and to update the assurance test standard in the light of updates to the International Professional Assurance Standard No. (3000) (3) the Saudi audit firms should design their training programs to enhance auditors’ perception - professional - to meet and assurance the growing demand for integrated business reports |
