The assurance of non‐financial information (NFI) included in extended external reports (EERs) is a global activity that has far‐reaching consequences for business, investors, other stakeholders, and society. EERs remain largely unregulated with few standards. Along with our companion paper (Krasodomska, Simnett, & Street, 2021, Journal of International Financial Management and Accounting, 25, 209), we contribute to the current discussion on EER assurance by providing an overview of the academic literature to inform the standard setting initiatives of the International Auditing and Assurance Standard Setting Board (IAASB), as well as the practice of assurance of EERs. We identify 121 articles on extended external reporting (EER) assurance published between 2009 and 2020 across 35 journals ranked A*, A, and B on the Australian Business Deans Council (ABDC) 2019 Journal Quality List. These articles cover archival, experimental, interviews, case studies, surveys, and content analysis research methods and serve as a possible input for standard setting activities. We document a rapid increase in this literature with almost half of the articles published in the last 3 years, 2018 to 2020. Finally, we offer ideas for future research directly linked to the proposed Guidance of the IAASB on EER assurance. We encourage researchers to engage in these and other issues of the IAASB’s Guidance to assist them with valuable input for their standard setting activities.

中文翻译：

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扩展的外部报告保证研究：趋势，主题和机会

扩展外部报告（EER）中包含的非财务信息（NFI）保证是一项全球性活动，对企业，投资者，其他利益相关者和社会产生深远的影响。EER基本上不受监管，几乎没有标准。连同我们的配套论文（Krasodomska，Simnett，＆Street，2021，国际财务管理与会计杂志（第25页，第209页），我们通过提供学术文献的概述为国际审核和保证标准制定委员会（IAASB）的标准制定计划提供参考，并为有关EER保证的当前讨论做出贡献。 EER。我们确定了2009年至2020年之间发表的121篇关于扩展外部报告（EER）保证的文章，这些杂志在《澳大利亚商学院院务委员会（ABDC）2019年期刊质量清单》中排名A *，A和B. 这些文章涵盖了档案，实验，访谈，案例研究，调查和内容分析研究方法，并为标准制定活动提供了可能。我们记录了这种文学的快速增长，在过去三年（2018年至2020年）中发表了近一半的文章。最后，我们提供与IAASB关于EER保证的拟议指南直接相关的未来研究思路。我们鼓励研究人员参与IAASB指南中的这些和其他问题，以帮助他们为标准制定活动提供宝贵的意见。