The relationship between integrated reporting assurance and investment decision-making

Integrated reporting has become of value for investment decision-making. Consequently, the need for integrated reports (IRs) to be deemed credible and reliable has also increased, which has intensified the importance placed on the assurance of IRs. The study investigated the relationship between integrated reporting assurance and investment decision-making. Thus, the relationship between the independent variable and dependent variable was investigated. The study used a sample of 100 companies that have a public listing on the Johannesburg Stock Exchange (JSE) over three years (2018, 2019 and 2020) to collect the secondary data used to measure the variables.