Abstract The main objective of this study was to identify country-specific factors associated with the decision to adopt voluntary assurance on integrated reports, the level of assurance quality, and the choice of assurance provider. The sample for this research comprised all companies registered in the example database of the International Integrated Reporting Council (IIRC) during the period from 2011 to 2016. First, we found that the institutional environment is significantly associated with the adoption of independent assurance upon integrated reports. Second, we determined that a country’s sustainable development level has a significant positive association with assurance quality, whereas the strength of public institutions has a significant negative association. Third, the preference of an accountant as an assurance provider is likely to be directly associated with the strength of public institutions, whereas it is inversely related to a country’s sustainable development level.

中文翻译：

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关于综合报告保证的国际调查：机构、保证质量和保证人

摘要 本研究的主要目的是确定与决定对综合报告采用自愿保证、保证质量水平和保证提供者选择相关的特定国家因素。本研究的样本包括 2011 年至 2016 年期间在国际综合报告委员会 (IIRC) 示例数据库中注册的所有公司。 首先，我们发现制度环境与对综合报告采用独立鉴证有显着关联. 其次，我们确定一个国家的可持续发展水平与保障质量具有显着的正相关，而公共机构的实力则具有显着的负相关。第三，