Abstract
Quality assurance is key if integrated reporting (IR) wishes to become the corporate reporting norm. However, current assurance standards seem unsuitable for an integrated IR assurance. This paper develops and proposes a research framework to evaluate the trends in IR assurance, the nature of IR assurance, the level of IR assurance engagement and the quality of IR assurance. Additionally, the framework proposes to test the impact of quality IR assurance on the quality of IR reports.