Ni Komang Ayu Devi, and Putu Agus Ardiana. “The Influence of Assurer Type, Standard Assurance, and Level Assurance on the Extent of Assurance Statements in Sustainability Reports: A Conceptual Study”. EPaper Bisnis : International Journal of Entrepreneurship and Management , vol. 3, no. 1, Mar. 2026, pp. 11-17, doi:10.61132/epaperbisnis.v3i1.683.