The act created the Public Company Accounting Oversight Board to oversee the accounting industry, banned company loans to executives, gave job protection to whistleblowers, and held chief executive officers (CEOs) personally responsible for errors in accounting audits (Amadeo 2019). The German ...
This chapter explores the different types of sustainability assurance providers operating in the market. These assurance providers can be segregated into two broad categories comprising of accounting sustainability assurance providers and non-accounting sustainability assurance providers. The similarities and ...