Referências:
Abhishek, N., & Divyashree, M. S. (2019). Integrated reporting practices in Indian companies. FOCUS : Journal of International Business, 6(1), 140-151. https://doi.org/10.17492/focus.v6i1.182825
Ackers, B. (2014). Characteristics of Corporate Social Responsibility. University of South Africa.
Ackers, B., & Adebayo, A. (2022). The adoption of integrated reporting by state-owned enterprises (SOEs) – an international comparison. Social Responsibility Journal, 18(8), 1587- 1612. https://doi.org/10.1108/SRJ-05-2021-0194
Adebayo, A., & Ackers, B. (2023). Adoption of the combined assurance model by South African state-owned enterprises (SOEs). National Accounting Review, 5(1), 41-66. https://doi.org/10.3934/nar.2023004
Aharoni, Y. (1981). Performance evaluation of state-owned enterprises: A process perspective. Management Science, 27(11), 1340-1347. https://www.jstor.org/stable/2631221
Ampri, A. N. I., & Adhariani, D. (2019). Application of combined assurance as a new approach to integrate internal audit, governance, and risk management: A case study on Indonesia financial service authority. Advances in Economics, Business and Management Research, 101(2018), 29-33. https://doi.org/10.2991/iconies-18.2019.5
Binder Dijker Otte. (2017). Combined assurance in an uncertain world. https://www.linkedin.com/pulse/combinedassurance-uncertain-world-george-williams/
Bovens, M., Schillemans, T., & Goodin, R. E. (2014). Public accountability. In M. Bovens, R. E. Goodin, & T. Schillemans (Eds), The Oxford Handbook of Public Accountability (pp. pp. 1-20). Oxford University Press.
Chariri, A. (2019). The patterns of integrated reporting: A comparative study of companies listed on the Johannesburg stock exchanges and Indonesia stock exchanges. Jurnal Reviu Akuntansi dan Keuangan, 9(1), 1-12. https://doi.org/10.22219/jrak.v9i1.8248
Chikwiri, T. M., & Rosa, S. P. (2015). Internal audit’s role in embedding governance, risk , and compliance in state-owned companies. Southern African Journal of Accountability and Auditing Research, 17(1), 25-39. https://hdl.handle.net/10520/EJC178240
Corporate Governance Framework Research Institute. (2019). Combined assurance: Is your organisation adequately assured? https://www.cgfresearch.co.za/News-Articles/Articles-Editorials/ArticleId/312/combined-assurance-isyour-organisation-adequately-assured-2019-10-01
Cuervo-Cazurra, A., Grosman, A., & Megginson, W. L. (2022). A review of the internationalization of state-owned firms and sovereign wealth funds: Governments’ nonbusiness objectives and discreet power. Journal of International Business Studies, 54, 78-106. https://doi.org/10.1057/s41267-022-00522-w
Daly, J., Kellehear, A., & Gliksman, M. (1997). The public health researcher: A methodological approach. Oxford University Press.
Decaux, L., & Sarens, G. (2015). Implementing combined assurance: Insights from multiple case studies. Managerial Auditing Journal, 30(1), 56-79. https://doi.org/10.1108/MAJ-08-2014-1074
Deloitte. (2016a). The corporate governance code for Namibia: An overview. https://www2.deloitte.com/content/dam/Deloitte/na/Documents/risk/za_Deloitte_NamCode_ Brochure.pdf
Deloitte. (2016b). King IV bolder than ever. https://www2. deloitte.com/za/en/pages/africa-centre-for-corporategovernance/ articles/kingiv-report-on-corporategovernance.html
Development Bank of Namibia. (2021). Annual report 2020-2021. Windhoek. https://www.bon.com.na/CMSTemplates/Bon/Files/bon.com.na/a1/a1dcdabe-2001-447e-85beaed9bbab0cda.pdf
Distribution and Warehousing Network. (2018). Combined assurance. Inegrated report 2018. https://www.sharedata.co.za/data/000232/pdfs/DAWN_ar_mar18.pdf
Donkor, A., Djajadikerta, H. G., & Mat Roni, S. (2021). Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa. International Journal of Auditing, 25(2), 475-507. https://doi.org/10.1111/ijau.12229
Dubihlela, J., & Solomon, H. (2024). Adoption of a combined assurance framework in South Africa’s provincial government departments: A compliance case study. Jurnal Akuntansi & Auditing Indonesia, 27(2), 182-197. https://doi.org/10.20885/jaai.vol27.iss2.art7
Eccles, R. G., Krzus, M. P. & Solano, C. (2019). A comparative analysis of integrated reporting in ten countries. SSRN. http://doi.org/10.2139/ssrn.3345590
Engelbrecht, L. (2009). King report on governance for South Africa - 2009. Health Promotion Practice, 10(2), 303-305.
Forte, J., & Barac K. (2015). Combined assurance: A systematic process. Southern African Journal of Accountability and Auditing Research, 17(2), 2015-2071. https://hdl.handle.net/10520/EJC181713
Ghani, E. K., Jamal, J., Puspitasari, E., & Gunardi, A. (2018). Factors influencing integrated reporting practices among Malaysian public listed real property companies: A sustainable development effort. International Journal of Managerial and Financial Accounting, 10(2), 144-162. https://doi.org/10.1504/IJMFA.2018.091662
Government Gazette of The Republic of Namibia (2013). Stateowned enterprise governance council. https://www.sharedata.co.za/data/000232/pdfs/DAWN_ar_mar18.pdf
Government of the Republic of Namibia. (2021). Public Enterprises. https://mpe.gov.na/hu/enterprises
Guest, G., MacQueen, K., & Namey, E. (2012). Applied thematic analysis. Sage. Hoang, H., & Phang, S. Y. (2021). How does combined assurance affect the reliability of integrated reports and investors’ judgments? European Accounting Review, 30(1), 175- 195. https://doi.org/10.1080/09638180.2020.1745659
Institute of Directors Southern Africa. (2009). King III report on governance for South Africa. https://cdn.ymaws.com/www.iodsa.co.za/resource/resmgr/king_iii/king_report_on_governance_fo.pdf
Institute of Directors Southern Africa. (2016). King IV report on governance for South Africa. Institute of Directors Southern Africa. https://www.adams.africa/wp-content/uploads/2016/11/King-IV-Report.pdf
Keasey, K., & Wright, M. (1993). Issues in corporate accountability and governance: An editorial. Accounting and Business Research, 23(Sup1), 291-303. https://doi.org/10.1080/00014788.1993.9729897
Kılıç, M., & Kuzey, C. (2018). Factors influencing sustainability reporting: Evidence from Turkey. SSRN. http://doi.org/10.2139/ssrn.3098812
Liu, Z., Jubb, C., & Abhayawansa, S. (2019). Analysing and evaluating integrated reporting: Insights from applying a normative benchmark. Journal of Intellectual Capital, 20(2), 235-263. https://doi.org/10.1108/JIC-02-2018-0031
Mackieson, P., Shlonsky, A., & Connolly, M. (2019). Increasing rigor and reducing bias in qualitative research: A document analysis of parliamentary debates using applied thematic analysis. Qualitative Social Work, 18(6), 1-16. https://doi.org/10.1177/1473325018786996
Maroun, W., & Prinsloo, A. (2020). Drivers of combined assurance in a sustainable development context: Evidence from integrated reports. Business Strategy and the Environment, 29(8), 3702-3719. https://doi.org/10.1002/bse.2606
Nakib, M., & Dey, P.K. (2018). The journey towards integrated reporting in Bangladesh. Asian Economic and Financial Review, 8(7), 894-913. https://doi.org/10.18488/journal.aefr.2018.87.894.913
Namibia Ports Authority. (2020). Integrated Report 2019- 2020. Walvis Bay. https://www.namport.com.na/ files/documents/af7_Annual%20Report%2012%20 months%20ended%2031%20March%202020.pdf
Namibia Stock Exchange. (2014). NamCode. Government Printer. Namibia Post. (2020). Integrated Report 2019-2020. https://www.nampost.com.na/uploads/documents/d9f26d610056a635b2be263b074de37c08a849b9.pdf
Namibia Water Corporation. (2020). Integrated Report 2019- 2020. Windhoek. https://www.namwater.com.na/images/docs/NamWater_2020_Report_2.pdf
Nkonki. (2016). Integrated Reporting: A continued journey for public sector entities in South Africa. http:// integratedreportingsa.org/ircsa/wp-content/uploads/2017/05/Nkonki-Public-Sector.pdf
Okhmatovskiy, I., Grosman, A., & Sun, P. (2021). Hybrid governance of state-owned enterprises. In M. Wright, G. Wood, A. Cuervo-Cazzura, P. Sun, I. Okhmatovskiy, & A. Grosman. (Eds), The Oxford Handbook of State Capitalism and the Firm (pp. pp. 1-25), Oxford University Press.
Organisation for Economic Co-operation and Development. (2005). Corporate governance of state-owned enterprises: A survey of OECD countries. https://doi.org/10.1787/9789264009431-en
Phang, S. Y., & Hoang, H. (2021). Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance. Accounting and Finance, 61(4), 5631-5654. https://doi.org/10.1111/acfi.12771
Pistoni, A., Songini, L., & Bavagnoli, F. (2018). Integrated reporting quality: An empirical analysis. Corporate Social Responsibility and Environmental Management, 25(4), 489- 507. https://doi.org/10.1002/csr.1474
Price Waterhouse Coopers. (2009). King’s counsel: Understanding and unlockng the benefits of sound corporate governance. https://www.pwc.co.za/en/assets/pdf/executive-guide-tokingiii.pdf
Price Waterhouse Coopers. (2019). Combined assurance (including governance). https://www.gardenroute.gov.za/wp-content/ uploads/2019/06/PWC-Combined-Assurance.pdf
Price Waterhouse Coopers. (2021). A leadership agenda to take on tomorrow. https://www.pwc.com/gx/en/ceo-survey/2021/reports/pwc-24th-global-ceo-survey.pdf
Prinsloo, A., & Maroun, W. (2021). An exploratory study on the components and quality of combined assurance in an integrated or a sustainability reporting setting. Sustainability Accounting, Management and Policy Journal, 12(1), 1-29. https://doi.org/10.1108/SAMPJ-05-2019-0205
rice Waterhouse Coopers. (2014). Implementing approriate levels of combined assurance. In Price Waterhouse Coopers. https://www.studocu.com/en-za/document/university-ofsouth-africa/strategic-implementation-and-control-iiib/combined-assurance-brochure-jan-2015/5308052
Richard, G., & Odendaal, E. (2021). Credibility-enhancing mechanisms, other than external assurance, in integrated reporting. Journal of Management and Governance, 25(1), 61-93. https://doi.org/10.1007/s10997-020-09509-x
Rivera-Arrubla, Y. A., Zorio-Grima, A., & García-Benau, M. A. (2017). Integrated reports: Disclosure level and explanatory factors. Social Responsibility Journal, 13(1), 155-176. https://doi.org/10.1108/SRJ-02-2016-0033
Ruiz-Lozano, M., & Tirado-Valencia, P. (2016). Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative. Revista de Contabilidad-Spanish Accounting Review, 19(2), 252-260. https://doi.org/10.1016/j.rcsar.2016.02.001
Smith, J., & Noble, H. (2014). Bias in research. Evidence-Based Nursing, 17(4), 100-101. https://doi.org/10.1136/eb-2014-101946
Thomas, A. (2012). Governance at South African state‐owned enterprises: What do annual reports and the print media tell us? Social Responsibility Journal, 8(4), 448-470. https://doi.org/10.1108/17471111211272057
United States Department of State. (2023). 2023 Investment Climate Statements: Namibia. https://www.state.gov/reports/2023-investment-climate-statements/namibia/
World Bank. (2014). Corporate governance of state-owned enterprises: A toolkit. https://documents1.worldbank.org/curated/en/228331468169750340/pdf/Corporate-governance-ofstate-owned-enterprises-a-toolkit.pdf
Zhou, S., Simnett, R., & Hoang, R. S. H. (2019). Evaluating combined assurance as a new credibility enhancement technique. Auditing, 38(2), 235-259. https://doi.org/10.2308/ajpt-52175
