On the public citation graph

Examining the extent of and determinants for sustainability assurance quality: The role of audit committees

0 signed · 196 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.

Claim with ORCID

Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.

See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1002/bse.1764openalex-snapshot

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

inferredcites →https://doi.org/10.1002/bse.2046openalex-snapshot

Credibility of sustainability reports: The contribution of audit committees

inferredcites →https://doi.org/10.1002/bse.2061openalex-snapshot

The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants

inferredcites →https://doi.org/10.1002/bse.2642openalex-snapshot

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures

inferredcites →https://doi.org/10.1002/bse.672openalex-snapshot

Evidence in development of sustainability reporting: a case of a developing country

inferredcites →https://doi.org/10.1002/csr.1974openalex-snapshot

Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement

inferredcites →https://doi.org/10.1006/bare.2001.0165openalex-snapshot

Some Evidence on Executives’ views of Corporate Social Responsibility

inferredcites →https://doi.org/10.1007/978-3-319-93266-8_6openalex-snapshot

Sustainability Assurance: Who Are the Assurance Providers and What Do They Do?

inferredcites →https://doi.org/10.1007/s10551-008-9809-xopenalex-snapshot

Assurance Services for Sustainability Reports: Standards and Empirical Evidence

inferredcites →https://doi.org/10.1007/s10551-010-0661-4openalex-snapshot

A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance

inferredcites →https://doi.org/10.1007/s10551-011-1044-1openalex-snapshot

The Role of Stakeholders in Sustainability Reporting Assurance

inferredcites →https://doi.org/10.1007/s10551-012-1420-5openalex-snapshot

Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports

inferredcites →https://doi.org/10.1007/s10551-013-1637-yopenalex-snapshot

Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon

inferredcites →https://doi.org/10.1007/s10551-013-1801-4openalex-snapshot

Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies

inferredcites →https://doi.org/10.1007/s10551-016-3410-5openalex-snapshot

The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements

inferredcites →https://doi.org/10.1007/s10551-017-3516-4openalex-snapshot

Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective

inferredcites →https://doi.org/10.1007/s10551-018-4014-zopenalex-snapshot

Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States

inferredcites →https://doi.org/10.1007/s11573-016-0844-2openalex-snapshot

Empirical research on corporate social responsibility assurance (CSRA): A literature review

inferredcites →https://doi.org/10.1016/0278-4254(94)90016-7openalex-snapshot

The use of audit committees for monitoring

inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot

Theory of the firm: Managerial behavior, agency costs and ownership structure

inferredcites →https://doi.org/10.1016/j.bar.2005.01.005openalex-snapshot

Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation

inferredcites →https://doi.org/10.1016/j.bar.2014.03.001openalex-snapshot

The institutionalisation of corporate social responsibility reporting

inferredcites →https://doi.org/10.1016/j.bar.2017.09.008openalex-snapshot

The impact of audit committee expertise on audit quality: Evidence from UK audit fees

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2009.06.001openalex-snapshot

Are fully independent audit committees really necessary?

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.09.001openalex-snapshot

Audit committee characteristics and investment in internal auditing

inferredcites →https://doi.org/10.1016/j.jclepro.2015.09.089openalex-snapshot

An empirical assessment of assurance statements in sustainability reports: smoke screens or enlightening information?

inferredcites →https://doi.org/10.1016/j.jclepro.2019.118596openalex-snapshot

Sustainability reporting assurance: Creating stakeholder accountability through hyperreality?

inferredcites →https://doi.org/10.1016/j.jclepro.2020.121943openalex-snapshot

Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality

inferredcites →https://doi.org/10.1016/s0278-4254(99)00015-0openalex-snapshot

Audit committee activity and agency costs

inferredcites →https://doi.org/10.1046/j.1099-1123.2003.00074.xopenalex-snapshot

The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand

inferredcites →https://doi.org/10.1057/palgrave.crr.1540226openalex-snapshot

Business Ethics: Corporate Responses to Scandal

inferredcites →https://doi.org/10.1080/00014788.2015.1039476openalex-snapshot

Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure

inferredcites →https://doi.org/10.1080/00014788.2016.1263550openalex-snapshot

The contents of assurance statements for sustainability reports and information asymmetry

inferredcites →https://doi.org/10.1080/096381800407950openalex-snapshot

The new social audits: accountability, managerial capture or the agenda of social champions?

inferredcites →https://doi.org/10.1080/17449480.2015.1036894openalex-snapshot

Assurance of Sustainability Information: A Study of Media Pressure

inferredcites →https://doi.org/10.1080/19416520.2010.495525openalex-snapshot

Comparative and International Corporate Governance

inferredcites →https://doi.org/10.1108/02686900610661388openalex-snapshot

An investigation of TBL report assurance statements: UK and European evidence

inferredcites →https://doi.org/10.1108/02686901111151323openalex-snapshot

Internal audit involvement in enterprise risk management

inferredcites →https://doi.org/10.1108/02686901211217978openalex-snapshot

Audit committee characteristics and loss reserve error

inferredcites →https://doi.org/10.1108/03074350010766990openalex-snapshot

The effects of audit committee activity and independence on corporate fraud

inferredcites →https://doi.org/10.1108/09513570410567791openalex-snapshot

The ethical, social and environmental reporting‐performance portrayal gap

inferredcites →https://doi.org/10.1108/10222521111178628openalex-snapshot

Sustainability reporting and assurance

inferredcites →https://doi.org/10.1108/10222529200900009openalex-snapshot

Corporate social responsibility assurance: how do South African publicly listed companies compare?

inferredcites →https://doi.org/10.1108/17439131011056224openalex-snapshot

The efficacy of principle‐based corporate governance practices and firm financial performance

inferredcites →https://doi.org/10.1108/18325911211205748openalex-snapshot

A study of sustainability verification practices: the French case

inferredcites →https://doi.org/10.1108/aaaj-06-2013-1389openalex-snapshot

Corporate social disclosures: a user perspective on assurance

inferredcites →https://doi.org/10.1108/aaaj-06-2017-2958openalex-snapshot

Understanding how managers institutionalise sustainability reporting

inferredcites →https://doi.org/10.1108/aaaj-10-2016-2756openalex-snapshot

The shaping of sustainability assurance through the competition between accounting and non-accounting providers

inferredcites →https://doi.org/10.1108/aaaj-12-2013-1554openalex-snapshot

Mandatory corporate social responsibility assurance practices

inferredcites →https://doi.org/10.1108/jaar-06-2018-0085openalex-snapshot

The role of audit committee attributes in corporate sustainability reporting

inferredcites →https://doi.org/10.1108/medar-12-2019-0649openalex-snapshot

Corporate governance and corporate social responsibility synergies: evidence from New Zealand

inferredcites →https://doi.org/10.1108/par-10-2016-0093openalex-snapshot

The market for sustainability assurance services

inferredcites →https://doi.org/10.1108/sampj-08-2015-0070openalex-snapshot

Motivations for corporate social and environmental reporting: New Zealand evidence

inferredcites →https://doi.org/10.1108/sampj-09-2017-0098openalex-snapshot

Assurance reports included in the CSR reports of French firms: a longitudinal study

inferredcites →https://doi.org/10.1108/sbr-05-2020-0077openalex-snapshot

Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research

inferredcites →https://doi.org/10.1111/1099-1123.00324openalex-snapshot

Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches

inferredcites →https://doi.org/10.1111/1467-8551.12376openalex-snapshot

When Boards Matter: The Case of Corporate Social Irresponsibility

inferredcites →https://doi.org/10.1111/apce.12073openalex-snapshot

SUSTAINABILITY ASSURANCE ON THE BIGGEST COOPERATIVES OF THE WORLD: AN ANALYSIS OF THEIR ADOPTION AND QUALITY

inferredcites →https://doi.org/10.1111/auar.12013openalex-snapshot

The Development of Worldwide Sustainability Reporting Assurance

inferredcites →https://doi.org/10.1111/auar.12170openalex-snapshot

The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms

inferredcites →https://doi.org/10.1111/j.1099-1123.2011.00429.xopenalex-snapshot

The Determinants of Audit Committee Independence and Activity: Evidence from the UK

inferredcites →https://doi.org/10.1111/j.1467-6486.1992.tb00657.xopenalex-snapshot

STAKEHOLDER‐AGENCY THEORY

inferredcites →https://doi.org/10.1111/j.1468-2958.2004.tb00738.xopenalex-snapshot

Reliability in Content Analysis.

inferredcites →https://doi.org/10.1111/j.1468-5957.2010.02224.xopenalex-snapshot

Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees

inferredcites →https://doi.org/10.1111/j.1530-9134.2010.00282.xopenalex-snapshot

Greenwash: Corporate Environmental Disclosure under Threat of Audit

inferredcites →https://doi.org/10.1111/j.1835-2561.2006.tb00355.xopenalex-snapshot

An Investigation of TBL Report Assurance Statements: Australian Evidence

inferredcites →https://doi.org/10.1111/j.1835-2561.2007.tb00332.xopenalex-snapshot

Content Analysis in Accounting Research: the Practical Challenges

inferredcites →https://doi.org/10.1111/j.1835-2561.2007.tb00455.xopenalex-snapshot

An Examination of Worldwide Assured Sustainability Reporting

inferredcites →https://doi.org/10.1111/j.1835-2561.2009.00056.xopenalex-snapshot

Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

inferredcites →https://doi.org/10.1111/joms.12623openalex-snapshot

Stakeholder Agency Relationships: CEO Stock Options and Corporate Tax Avoidance

inferredcites →https://doi.org/10.1177/0007650320973415openalex-snapshot

Corporate Governance Meets Corporate Social Responsibility: Mapping the Interface

inferredcites →https://doi.org/10.2139/ssrn.319125openalex-snapshot

Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations

inferredcites →https://doi.org/10.2308/ajpt-50675openalex-snapshot

Internal Audit's Role in GHG Emissions and Energy Reporting: Evidence from Audit Committees, Senior Accountants, and Internal Auditors

inferredcites →https://doi.org/10.2308/ajpt-50738openalex-snapshot

The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions

inferredcites →https://doi.org/10.2308/ajpt-50876openalex-snapshot

CSR and Assurance Services: A Research Agenda

inferredcites →https://doi.org/10.2308/ajpt-51877openalex-snapshot

Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors

inferredcites →https://doi.org/10.2308/aud.2000.19.s-1.37openalex-snapshot

Voluntary Demand for Internal and External Auditing by Family Businesses

inferredcites →https://doi.org/10.2308/aud.2004.23.1.69openalex-snapshot

Audit Committee Characteristics and Restatements

inferredcites →https://doi.org/10.2308/aud.2004.23.2.131openalex-snapshot

The Effect of Audit Committee and Board of Director Independence on Auditor Resignation

inferredcites →https://doi.org/10.2308/aud.2009.28.1.137openalex-snapshot

The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation

inferredcites →https://doi.org/10.2308/tar-2018-0379openalex-snapshot

How Audit Committee Chairs Address Information-Processing Barriers

inferredcites →https://doi.org/10.4102/jef.v8i1.87openalex-snapshot

Who provides corporate social responsibility (CSR) assurance and what are the implications of the various assurance practices?

inferredcites →https://doi.org/10.4135/9781071878781openalex-snapshot

Content Analysis: An Introduction to Its Methodology

inferredcites →https://doi.org/10.5176/2251-1997_af17.58openalex-snapshot

State of Sustainability Reporting Assurance in New Zealand

inferredcites →https://doi.org/10.5465/19416520.2010.495525openalex-snapshot

Comparative and International Corporate Governance

inferredcites →https://doi.org/10.5465/19416520.2016.1120957openalex-snapshot

Are Boards Designed to Fail? The Implausibility of Effective Board Monitoring

inferredcites →https://doi.org/10.5465/amr.2013.0420openalex-snapshot

Agency Theory and Bounded Self-Interest

inferredcites →https://doi.org/10.9774/gleaf.4700.2007.sp.00009openalex-snapshot

Seeking Stakeholder-Centric Sustainability Assurance

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4690917openalex-extracted

Contagion Effect on Sustainability Reporting Assurance in Latin America

inferred← citeshttps://doi.org/10.1002/bsd2.70171openalex-snapshot

Towards Enhanced Sustainability Reporting Credibility: The Role of National Governance in Europe

inferred← citeshttps://doi.org/10.1002/bsd2.70406openalex-snapshot

Board Tenure, Sustainability Committees and CEO Duality: Evidence on ESG Performance

inferred← citeshttps://doi.org/10.1002/bse.2958openalex-snapshot

The contribution of the Eco‐Management and Audit Scheme to the environmental performance of manufacturing organisations

inferred← citeshttps://doi.org/10.1002/bse.3155openalex-snapshot

Voluntary sustainability assurance in small and medium‐sized entities: The role of country origin in Europe

inferred← citeshttps://doi.org/10.1002/bse.3555openalex-snapshot

Impact of corporate governance diversity on carbon emission under environmental policy via the mandatory nonfinancial reporting regulation

inferred← citeshttps://doi.org/10.1002/bse.70233openalex-snapshot

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

inferred← citeshttps://doi.org/10.1002/csr.2724openalex-snapshot

Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value

inferred← citeshttps://doi.org/10.1002/csr.2974openalex-snapshot

Corporate moral hazard and ESG performance: Unveiling the influence of gross enforcement actions and ownership dynamics in US multinational corporations

inferred← citeshttps://doi.org/10.1002/csr.70146openalex-snapshot

Navigating Corporate Integrity: Anti‐Corruption Reporting, Board Cultural Diversity, and ESG ‐Sustainability Performance in FTSE 350 Companies

inferred← citeshttps://doi.org/10.1002/csr.70184openalex-snapshot

Nonlinear Insights Into the ESG –Crash Risk Dynamics From a Machine Learning Perspective: Evidence From an Emerging‐Transition Market

inferred← citeshttps://doi.org/10.1002/csr.70534openalex-snapshot

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

inferred← citeshttps://doi.org/10.1007/978-3-032-13380-9_9openalex-snapshot

Corporate Governance Mechanisms and Sustainability Reporting Practices of Listed Firms in Nigeria

inferred← citeshttps://doi.org/10.1007/s11356-021-17359-9openalex-snapshot

Sustainability assurance practices: a systematic review and future research agenda

inferred← citeshttps://doi.org/10.1007/s11356-022-22615-7openalex-snapshot

Nexus between environmental disclosures and top management team characteristics: a systematic review

inferred← citeshttps://doi.org/10.1007/s43546-026-01188-4openalex-snapshot

Do audit committees enhance the credibility and assurance of ESG disclosures? evidence from listed firms in Sub-Saharan Africa

inferred← citeshttps://doi.org/10.1016/j.esr.2025.102003openalex-snapshot

Financial globalization and corporate environmental, social, and governance (ESG) ratings

inferred← citeshttps://doi.org/10.1016/j.grets.2025.100170openalex-snapshot

A review of the structured framework for sustainability audits in manufacturing organizations

inferred← citeshttps://doi.org/10.1016/j.heliyon.2024.e38743openalex-snapshot

Do board characteristics impact greenwashing? Moderating role of CSR committee

inferred← citeshttps://doi.org/10.1016/j.iref.2025.104445openalex-snapshot

ESG performance and audit committee expertise: advancing sustainable development goals in leading nations

inferred← citeshttps://doi.org/10.1016/j.jcae.2022.100317openalex-snapshot

Corporate social responsibility committees and the use of corporate social responsibility assurance services

inferred← citeshttps://doi.org/10.1016/j.jclepro.2022.133411openalex-snapshot

The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic

inferred← citeshttps://doi.org/10.1016/j.jclepro.2022.134156openalex-snapshot

Assurance process for sustainability reporting: Towards a conceptual framework

inferred← citeshttps://doi.org/10.1016/j.jclepro.2023.139493openalex-snapshot

ESG performance and technological change: Current state-of-the-art, development and future directions

inferred← citeshttps://doi.org/10.1016/j.jclepro.2025.146792openalex-snapshot

Demystifying priority of deploying sustainable petrochemical waste management: Multi-Stakeholder insights from a developing country

inferred← citeshttps://doi.org/10.1016/j.ribaf.2023.102139openalex-snapshot

How do corporate governance and corporate social responsibility affect credit risk?

inferred← citeshttps://doi.org/10.1108/978-1-83549-608-420251013openalex-snapshot

The Impact of Artificial Intelligence on Audit Quality to Achieve Business Sustainability

inferred← citeshttps://doi.org/10.1108/arj-05-2023-0132openalex-snapshot

Sustainability reporting assurance practice in Indonesia: assuror and academician perspective

inferred← citeshttps://doi.org/10.1108/bij-06-2022-0389openalex-snapshot

The moderating effect of environmental performance on the relationship between sustainability assurance quality and firm value: a simultaneous equations approach

inferred← citeshttps://doi.org/10.1108/cafr-03-2022-0017openalex-snapshot

COVID-19 and CSR disclosure: evidence from New Zealand

inferred← citeshttps://doi.org/10.1108/cg-04-2024-0227openalex-snapshot

Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

inferred← citeshttps://doi.org/10.1108/cg-09-2022-0399openalex-snapshot

A roadmap for triggering the convergence of global ESG disclosure standards: lessons from the IFRS foundation and stakeholder engagement

inferred← citeshttps://doi.org/10.1108/emjb-01-2025-0033openalex-snapshot

Developments and dynamics of non-financial reporting in the banking sector: the impact on the Italian context

inferred← citeshttps://doi.org/10.1108/ijis-08-2022-0149openalex-snapshot

Audit committee attributes, board of director’s independence and energy disclosure for environmental sustainability in Nigeria

inferred← citeshttps://doi.org/10.1108/ijoes-06-2025-0299openalex-snapshot

The role of sustainability governance on the sustainability assurance quality: evidence from emerging countries

inferred← citeshttps://doi.org/10.1108/jaar-04-2023-0117openalex-snapshot

Sustainability assurance joint provision and assurance statement readability: does the assurance provider gender diversity matter?

inferred← citeshttps://doi.org/10.1108/jal-03-2024-0051openalex-snapshot

Strategic responses of the clients of multinational audit firms to corporate governance audit regulation

inferred← citeshttps://doi.org/10.1108/jal-06-2025-0281openalex-snapshot

ESG assurance and cash holdings: evidence from 18 countries in Africa

inferred← citeshttps://doi.org/10.1108/jal-09-2024-0255openalex-snapshot

Sustainability champions: the transformative role of internal auditors in ESG assurance – a systematic review and future directions

inferred← citeshttps://doi.org/10.1108/jaoc-07-2024-0214openalex-snapshot

Sustainability assurance quality and board gender diversity: moderating role of assurance level and provider type on the extent of assurance procedures

inferred← citeshttps://doi.org/10.1108/jfra-05-2024-0312openalex-snapshot

The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda

inferred← citeshttps://doi.org/10.1108/jfra-05-2025-0362openalex-snapshot

Corporate governance, audit committee characteristics and corporate social responsibility: moderating role of family ownership

inferred← citeshttps://doi.org/10.1108/jfra-10-2024-0719openalex-snapshot

Governance for a greener Europe: audit committee and carbon emission

inferred← citeshttps://doi.org/10.1108/jic-10-2023-0246openalex-snapshot

The impact of board capital on total value reporting: evidence from the Australian health care sector

inferred← citeshttps://doi.org/10.1108/maj-01-2024-4191openalex-snapshot

EU corporate sustainability performance and qualified audit opinion: the role of audit committee independence

inferred← citeshttps://doi.org/10.1108/medar-01-2025-2796openalex-snapshot

Digital technologies and sustainability accounting, reporting and assurance: framework and research opportunities

inferred← citeshttps://doi.org/10.1108/medar-02-2024-2374openalex-snapshot

AI adoption, ESG disclosure quality and sustainability committee heterogeneity: evidence from Chinese companies

inferred← citeshttps://doi.org/10.1108/medar-02-2025-2852openalex-snapshot

Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study

inferred← citeshttps://doi.org/10.1108/medar-04-2022-1654openalex-snapshot

Configurational analysis of corporate governance and corporate social responsibility reporting assurance: understanding the role of board and CSR committee

inferred← citeshttps://doi.org/10.1108/medar-05-2024-2483openalex-snapshot

The paradigm of female directors in the managerial capture of sustainability assurance: an analysis supported by natural language processing methods

inferred← citeshttps://doi.org/10.1108/medar-05-2024-2496openalex-snapshot

The impact of companies’ trust-building efforts on sustainability reporting assurance quality: insights from Europe

inferred← citeshttps://doi.org/10.1108/medar-11-2022-1846openalex-snapshot

Analysis of the structure and evolution of sustainability accounting research: a 41-year review

inferred← citeshttps://doi.org/10.1108/medar-12-2020-1120openalex-snapshot

The effect of innovation on environmental, social and governance (ESG) practices

inferred← citeshttps://doi.org/10.1108/par-08-2021-0142openalex-snapshot

A snapshot of sustainability assurance market in New Zealand

inferred← citeshttps://doi.org/10.1108/raf-12-2024-0574openalex-snapshot

Audit committee characteristics and corporate sustainability performance: moderating role of CEO duality

inferred← citeshttps://doi.org/10.1108/rjta-08-2025-0191openalex-snapshot

From impulse to wardrobe: understanding the factors influencing fast fashion consumer purchasing decisions

inferred← citeshttps://doi.org/10.1108/s1479-359820250000013010openalex-snapshot

The State of Play of Climate-Related Information Assurance in New Zealand

inferred← citeshttps://doi.org/10.1108/sampj-03-2023-0166openalex-snapshot

Non-financial information assurance: a review of the literature and directions for future research

inferred← citeshttps://doi.org/10.1108/sampj-05-2023-0309openalex-snapshot

Managerial capture of sustainability assurance. Empirical evidence and capital market reactions

inferred← citeshttps://doi.org/10.1108/sampj-07-2022-0352openalex-snapshot

The trilogy in sustainability of environmental performance, assurance quality and firm value

inferred← citeshttps://doi.org/10.1108/sampj-08-2021-0329openalex-snapshot

The value relevance of sustainability reporting: does assurance and the type of assurer matter?

inferred← citeshttps://doi.org/10.1108/sbr-08-2022-0225openalex-snapshot

Board attributes, ownership structure, and corporate social responsibility: evidence from A-share listed technological companies in China

inferred← citeshttps://doi.org/10.1108/sbr-10-2021-0190openalex-snapshot

Impact of chief financial officer’s experience on the assurance of corporate social responsibility reports in China

inferred← citeshttps://doi.org/10.1108/srj-02-2024-0115openalex-snapshot

Exploring the influence of board structure and composition on respect for human rights

inferred← citeshttps://doi.org/10.1108/srj-04-2025-0400openalex-snapshot

Sustainability assurance under ESG controversies: the role of governance mechanisms

inferred← citeshttps://doi.org/10.1111/1911-3838.70024openalex-snapshot

Corporate Governance Pillars and ESG Disclosure: A Systematic Literature Review

inferred← citeshttps://doi.org/10.1111/acfi.70149openalex-snapshot

Sustainability Assurance Quality, Cost of Debt and Financial Constraints: Evidence From Australia

inferred← citeshttps://doi.org/10.1111/acfi.70196openalex-snapshot

Sustainability Assurance Quality: Indicators and Consequences

inferred← citeshttps://doi.org/10.1111/auar.12421openalex-snapshot

Risk Committee and Integrated Reporting Practice: Evidence from Australian Companies

inferred← citeshttps://doi.org/10.1111/beer.12428openalex-snapshot

How does the EU non‐financial directive affect the assurance market?

inferred← citeshttps://doi.org/10.1111/beer.12439openalex-snapshot

The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members

inferred← citeshttps://doi.org/10.1111/beer.12517openalex-snapshot

Which firms opt for corporate social responsibility assurance? A machine learning prediction

inferred← citeshttps://doi.org/10.1111/beer.12630openalex-snapshot

What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance

inferred← citeshttps://doi.org/10.1111/beer.12842openalex-snapshot

Audit Committee Characteristics and Sustainability Performance: The Mediating Role of Sustainability Reporting Quality

inferred← citeshttps://doi.org/10.1111/beer.70005openalex-snapshot

Social Trust and Assurance of Corporate Social Responsibility Reports: Evidence From Chinese Listed Firms

inferred← citeshttps://doi.org/10.1111/beer.70133openalex-snapshot

Ethical Business Practices and Sustainability Assurance: Evidence From Europe

inferred← citeshttps://doi.org/10.1111/jifm.12200openalex-snapshot

Research on extended external reporting assurance: An update on recent developments

inferred← citeshttps://doi.org/10.1142/s1094406024410014openalex-snapshot

Product Market Competition, Corporate Social Responsibility Disclosure, and Sustainability Governance: Evidence from Australia

inferred← citeshttps://doi.org/10.15294/aaj.v11i1.58810openalex-snapshot

Voluntary Assurance of Sustainability Reports: Evidence from Indonesia

inferred← citeshttps://doi.org/10.17261/pressacademia.2021.1428openalex-snapshot

Adoption of sustainable human resoruces management in Turkish context: challenges and solutions

inferred← citeshttps://doi.org/10.18359/rfce.8188openalex-snapshot

La calidad del aseguramiento de sostenibilidad en empresas cotizadas de América Latina

inferred← citeshttps://doi.org/10.21203/rs.3.rs-9311011/v1openalex-snapshot

Do quality earnings management practices reduce corporate ESG performance? The moderating effect of corporate governance mechanisms: Empirical evidence from emerging economies

inferred← citeshttps://doi.org/10.2139/ssrn.5368423openalex-snapshot

Sustainability Assurance Quality: Influences and Consequences

inferred← citeshttps://doi.org/10.2139/ssrn.6988361openalex-snapshot

A Theory-Informed and Empirically Grounded Framework for Conceptualizing Sustainability Reporting Assurance Quality

inferred← citeshttps://doi.org/10.22495/cgobrv8i2p7openalex-snapshot

The role of auditor’s gender and audit firm size on the audit report lag and the role of key audit matters as a moderating variable

inferred← citeshttps://doi.org/10.22495/cgsrv10i2p9openalex-snapshot

From governance to performance: How sustainability strategy mediates corporate sustainability success

inferred← citeshttps://doi.org/10.23919/cisti54924.2022.9820167openalex-snapshot

Audit Committees and its effect on Environmental, Social, and Governance Disclosure

inferred← citeshttps://doi.org/10.24056/kaj.2024.12.001openalex-snapshot

국내 상장사의 지속가능성 공시 인증 분석: 인증 현황, ESG 성과 및 기업가치와의 관련성 연구*

inferred← citeshttps://doi.org/10.2478/picbe-2024-0174openalex-snapshot

Role of Audit Committees and Internal Audit in the Context of the Evolution of ESG Indicators

inferred← citeshttps://doi.org/10.2991/aebmr.k.220304.006openalex-snapshot

Audit Committee Characteristics and Sustainability Reporting in Indonesia

inferred← citeshttps://doi.org/10.30574/wjarr.2024.21.1.0312openalex-snapshot

Evolving trends in corporate auditing: A systematic review of practices and regulations in the United States

inferred← citeshttps://doi.org/10.31460/mbdd.1631877openalex-snapshot

DENETİM KOMİTESİ ÖZELLİKLERİNİN ÇEVRESEL, SOSYAL VE KURUMSAL YÖNETİŞİM PERFORMANSINA ETKİSİ

inferred← citeshttps://doi.org/10.32782/dees.23-81openalex-snapshot

ORGANIZATIONAL AND METHODOLOGICAL FOUNDATIONS FOR FORMING AN ACCOUNTING AND AUDIT MECHANISM IN THE ENTERPRISE SUSTAINABLE DEVELOPMENT MANAGEMENT SYSTEM

inferred← citeshttps://doi.org/10.33423/jsis.v20i1.7595openalex-snapshot

What Factors Affect the Issuance of Sustainability Assurance Reports? — Evidence From Americas

inferred← citeshttps://doi.org/10.3390/ijfs13040188openalex-snapshot

ESG Disclosure and Firm Value: Do Audit Committee Characteristics and Sustainability Committee Matter?

inferred← citeshttps://doi.org/10.3390/jrfm18010031openalex-snapshot

ESG Performance and Corporate Governance—The Moderating Role of the Big Four Auditors

inferred← citeshttps://doi.org/10.3390/jrfm18020087openalex-snapshot

The Role of Gender Equality at the Country Level on the Relationship Between Women’s Board Representation and Sustainability Assurance Adoption

inferred← citeshttps://doi.org/10.3390/su15010571openalex-snapshot

Blockchain and Sustainability Disclosure: A Scenario-Based Application for Supply Chains

inferred← citeshttps://doi.org/10.3390/su16198436openalex-snapshot

Corporate Governance Characteristics and Environmental Sustainability Affect the Business Performance among Listed Saudi Company

inferred← citeshttps://doi.org/10.3390/su162411011openalex-snapshot

Audit Chair Characteristics and ESG Disclosure: Evidence from the Saudi Stock Market

inferred← citeshttps://doi.org/10.3917/machr.hs1.0093openalex-snapshot

The effects of technological innovation on the CSR practices of Moroccan firms: An empirical study using the ESG approach

inferred← citeshttps://doi.org/10.4018/979-8-3373-0117-4.ch012openalex-snapshot

Sustainability Assurance in Islamic Finance

inferred← citeshttps://doi.org/10.4018/979-8-3373-0887-6.ch010openalex-snapshot

The Future of Auditing - Aligning International Audit Practices With Global Trade Needs

inferred← citeshttps://doi.org/10.54695/machr.263.0043openalex-snapshot

Effets de l’innovation technologique sur les pratiques RSE des entreprises marocaines : une étude à partir des données ESG

inferred← citeshttps://doi.org/10.55429/ijabf.v3i2.155openalex-snapshot

The synergistic influence of board gender diversity and audit committee on the financial performance of Saudi Arabian banks

inferred← citeshttps://doi.org/10.58348/denetisim.1766996openalex-snapshot

SÜRDÜRÜLEBİLİRLİK RAPORLARININ GÜVENCE DENETİMİ BAĞLAMINDA DEĞERLENDİRİLMESİ

inferred← citeshttps://doi.org/10.6007/ijarafms/v13-i3/18230openalex-snapshot

The Impact of Corporate Governance, Information Asymmetry and Sustainability Reporting: A Systematic Exploration

inferred← citeshttps://doi.org/10.70675/d0f9c378za818z43b3z9280z316fc0154279openalex-snapshot

Determinants and implications of sustainability assurance statement breadth

Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.