THE IMPACT OF PROVIDING NON-ASSURANCE SERVICES ON ACHIEVING DISCLOSURE IN INTEGRATED REPORTS

The research aims to identify the role of providing non-assurance services by audit offices and their impact on disclosing the financial and non-financial reality of the economic unit and its reflection on achieving comprehensive data disclosure. The research problem crystallized in the extent to which non-assurance services contribute to achieving disclosure through integrated reports and their reflection on the decisions of stakeholders related to the economic unit. The research hypotheses were tested by distributing questionnaires to 125 certified accountants and academics. The researchers reached a set of conclusions, the most important of which is the existence of a significant correlation and impact between non-assurance services and accounting disclosure in integrated reports. This contributes to improving the transparency of financial reports by providing information that helps investors and auditors, in particular, understand the nature of the financial performance of the economic unit, thereby enhancing investments and achieving financial stability. Meanwhile, the most important recommendations were the necessity of focusing on supporting non-financial disclosures, especially through non-assurance services such as environmental, social, and economic performance reports, as they represent a fundamental pillar in building and gaining the trust of stakeholders.