On the public citation graph

Sustainability Assurance Quality: Influences and Consequences

0 signed · 82 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 See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.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/(sici)1099-0836(200001/02)9:1<1::aid-bse227>3.0.co;2-hopenalex-snapshot

External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports1

inferredcites →https://doi.org/10.1002/bse.1767openalex-snapshot

The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting Quality

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.2635openalex-snapshot

Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint

inferredcites →https://doi.org/10.1002/bse.2777openalex-snapshot

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

inferredcites →https://doi.org/10.1002/bse.3238openalex-snapshot

The effect of chief sustainability officers on sustainability reporting—A management perspective

inferredcites →https://doi.org/10.1007/s10551-011-0869-yopenalex-snapshot

Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility

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/s10551-015-2862-3openalex-snapshot

Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance

inferredcites →https://doi.org/10.1007/s10551-016-3159-xopenalex-snapshot

The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers

inferredcites →https://doi.org/10.1007/s10551-016-3176-9openalex-snapshot

Corporate Board and Corporate Social Responsibility Assurance: Evidence from China

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/s10551-017-3735-8openalex-snapshot

CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK

inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot

Auditor size and audit quality

inferredcites →https://doi.org/10.1016/j.aos.2007.05.003openalex-snapshot

Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis

inferredcites →https://doi.org/10.1016/j.aos.2019.101080openalex-snapshot

Understanding financial auditing from a service perspective

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.2014.11.001openalex-snapshot

The adoption of the materiality concept in social and environmental reporting assurance: A field study approach

inferredcites →https://doi.org/10.1016/j.bar.2017.03.003openalex-snapshot

Assuring the integrated report: Insights and recommendations from auditors and preparers

inferredcites →https://doi.org/10.1016/j.bar.2019.100843openalex-snapshot

Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers

inferredcites →https://doi.org/10.1016/j.bar.2024.101439openalex-snapshot

Climate risk disclosures and auditor expertise

inferredcites →https://doi.org/10.1016/j.ijhm.2020.102819openalex-snapshot

Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry

inferredcites →https://doi.org/10.1016/j.intaccaudtax.2023.100579openalex-snapshot

CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation

inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot

A review of archival auditing research

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2018.02.001openalex-snapshot

Corporate social responsibility assurance and reporting quality: Evidence from restatements

inferredcites →https://doi.org/10.1016/j.jcae.2016.09.001openalex-snapshot

Board gender diversity and sustainability reporting quality

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/10.1017/jmo.2016.65openalex-snapshot

Sustainability assurance and assurance providers: Corporate governance determinants in stakeholder-oriented countries

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/10.1080/00014788.2023.2181141openalex-snapshot

Board attributes and companies’ choice of sustainability assurance providers

inferredcites →https://doi.org/10.1080/09638180.2018.1469424openalex-snapshot

Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements

inferredcites →https://doi.org/10.1080/09638180.2019.1668281openalex-snapshot

Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports

inferredcites →https://doi.org/10.1080/09638180.2022.2088588openalex-snapshot

Does Voluntary ESG Reporting Resolve Disagreement among ESG Rating Agencies?

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

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

inferredcites →https://doi.org/10.1108/09513579110141751openalex-snapshot

Auditing and Environmental Expertise: Between Protest and Professionalisation

inferredcites →https://doi.org/10.1108/aaaj-03-2018-3424openalex-snapshot

Causes and consequences of voluntary assurance of CSR reports

inferredcites →https://doi.org/10.1108/aaaj-03-2019-3918openalex-snapshot

Professionalizing the assurance of sustainability reports: the auditors’ perspective

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/maj-07-2013-0905openalex-snapshot

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal

inferredcites →https://doi.org/10.1108/maj-07-2016-1408openalex-snapshot

An analysis of sustainability report assurance statements

inferredcites →https://doi.org/10.1108/maj-12-2015-1293openalex-snapshot

Audit committee and integrated reporting practice: does internal assurance matter?

inferredcites →https://doi.org/10.1108/medar-01-2022-1580openalex-snapshot

Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements

inferredcites →https://doi.org/10.1108/medar-10-2017-0226openalex-snapshot

The role of the internal audit function in integrated reporting: a developing economy perspective

inferredcites →https://doi.org/10.1108/par-11-2014-0038openalex-snapshot

Sustainability assurance: an emerging market for the accounting profession

inferredcites →https://doi.org/10.1108/sampj-07-2022-0352openalex-snapshot

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

inferredcites →https://doi.org/10.1108/sampj-08-2022-0405openalex-snapshot

Sustainability assurance and provider choice: a meta-regression analysis

inferredcites →https://doi.org/10.1111/abac.12104openalex-snapshot

Does Integrated Reporting Matter to the Capital Market?

inferredcites →https://doi.org/10.1111/acfi.13004openalex-snapshot

Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data

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/auar.12387openalex-snapshot

Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice

inferredcites →https://doi.org/10.1111/ijau.12004openalex-snapshot

Factors that Influence Perceptions of Greenhouse Gas Assurance Provider Quality

inferredcites →https://doi.org/10.1111/ijau.12125openalex-snapshot

Factors associated with internal audit's involvement in environmental and social assurance and consulting

inferredcites →https://doi.org/10.1111/ijau.12223openalex-snapshot

Voluntary sustainability assurance, capital constraint and cost of debt: International evidence

inferredcites →https://doi.org/10.1111/j.1099-1123.2006.00347.xopenalex-snapshot

The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants

inferredcites →https://doi.org/10.1111/j.1467-629x.2011.00413.xopenalex-snapshot

Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis

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/jbfa.12569openalex-snapshot

Corporate social responsibility performance and the reputational incentives of independent directors

inferredcites →https://doi.org/10.1111/jifm.12125openalex-snapshot

Research on extended external reporting assurance: Trends, themes, and opportunities

inferredcites →https://doi.org/10.1506/car.26.2.8openalex-snapshot

Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts*

inferredcites →https://doi.org/10.2307/2490397openalex-snapshot

The Pricing of Audit Services: Theory and Evidence

inferredcites →https://doi.org/10.2308/accr.2008.83.2.327openalex-snapshot

Audit Quality and Properties of Analyst Earnings Forecasts

inferredcites →https://doi.org/10.2308/accr.2009.84.3.937openalex-snapshot

Assurance on Sustainability Reports: An International Comparison

inferredcites →https://doi.org/10.2308/ajpt-10047openalex-snapshot

Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information

inferredcites →https://doi.org/10.2308/ajpt-18-085openalex-snapshot

The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Nonfinancial Audit Quality

inferredcites →https://doi.org/10.2308/ajpt-50350openalex-snapshot

Audit Quality: Insights from the Academic Literature

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-50736openalex-snapshot

Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States

inferredcites →https://doi.org/10.2308/ajpt-50849openalex-snapshot

The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports

inferredcites →https://doi.org/10.2308/ajpt-51368openalex-snapshot

Biased Evidence Processing by Multidisciplinary Greenhouse Gas Assurance Teams

inferredcites →https://doi.org/10.2308/ajpt-51414openalex-snapshot

Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider

inferredcites →https://doi.org/10.2308/ajpt-52418openalex-snapshot

Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan

inferredcites →https://doi.org/10.2308/bria-52285openalex-snapshot

The Effect of Diversity and the Mediating Role of Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness

inferredcites →https://doi.org/10.2308/ciia-50083openalex-snapshot

The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: Is There a Role for Assurers from the Accounting Profession?

inferredcites →https://doi.org/10.2308/jmar-51411openalex-snapshot

Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports

inferredcites →https://doi.org/10.5465/amr.1999.1893928openalex-snapshot

Stakeholder Influence Strategies

inferredcites →https://doi.org/10.9774/gleaf.4700.2004.su.00010openalex-snapshot

Accountability, Completeness, Credibility and the Audit Expectations Gap

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/10.22495/cgsrv10i3sip3openalex-snapshot

Unveiling the determinants of sustainability audit quality: Evidence from an emerging economy

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.