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A Theory-Informed and Empirically Grounded Framework for Conceptualizing Sustainability Reporting Assurance Quality
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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.2061openalex-snapshot
The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants
inferredcites →https://doi.org/10.1002/bse.2653openalex-snapshot
Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?
inferredcites →https://doi.org/10.1002/bse.2695openalex-snapshot
Integrated thinking and sustainability reporting assurance: International evidence
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/csr.1447openalex-snapshot
Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development
inferredcites →https://doi.org/10.1002/csr.2265openalex-snapshot
Do ESG reporting guidelines and verifications enhance firms' information disclosure?
inferredcites →https://doi.org/10.1002/csr.2494openalex-snapshot
Sustainability reporting in Africa: A systematic review and agenda for future research
inferredcites →https://doi.org/10.1002/csr.2540openalex-snapshot
Achieving sustainable business: The nexus between external sustainability assurance, CSR strategy and emission reduction
inferredcites →https://doi.org/10.1002/csr.2661openalex-snapshot
Earnings management and sustainability assurance: The moderating role of CSR committee
inferredcites →https://doi.org/10.1002/sd.2157openalex-snapshot
Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market
inferredcites →https://doi.org/10.1007/s10488-013-0528-yopenalex-snapshot
Purposeful Sampling for Qualitative Data Collection and Analysis in Mixed Method Implementation Research
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/s10551-016-3159-xopenalex-snapshot
The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers
inferredcites →https://doi.org/10.1007/s10551-017-3735-8openalex-snapshot
CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK
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/s11142-022-09706-zopenalex-snapshot
The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk
inferredcites →https://doi.org/10.1007/s11356-021-17359-9openalex-snapshot
Sustainability assurance practices: a systematic review and future research agenda
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/0165-4101(81)90009-4openalex-snapshot
Auditor independence, ‘low balling’, and disclosure regulation
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.aos.2011.01.002openalex-snapshot
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
inferredcites →https://doi.org/10.1016/j.aos.2011.06.001openalex-snapshot
Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space
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.2019.100843openalex-snapshot
Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers
inferredcites →https://doi.org/10.1016/j.ibusrev.2017.04.009openalex-snapshot
Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance
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/10.1080/00014788.2016.1263550openalex-snapshot
The contents of assurance statements for sustainability reports and information asymmetry
inferredcites →https://doi.org/10.1080/09638180.2018.1469424openalex-snapshot
Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements
inferredcites →https://doi.org/10.1080/0969160x.2017.1294097openalex-snapshot
The Evolution of Corporate Social Responsibility Assurance – A Longitudinal Study
inferredcites →https://doi.org/10.1080/10291954.2022.2148887openalex-snapshot
The value relevance of mandatory sustainability reporting assurance
inferredcites →https://doi.org/10.1080/17449480.2015.1036894openalex-snapshot
Assurance of Sustainability Information: A Study of Media Pressure
inferredcites →https://doi.org/10.1086/226550openalex-snapshot
Institutionalized Organizations: Formal Structure as Myth and Ceremony
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-04-2015-2044openalex-snapshot
The quality of sustainability reports and impression management
inferredcites →https://doi.org/10.1108/aaaj-11-2018-3727openalex-snapshot
How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement
inferredcites →https://doi.org/10.1108/ara-08-2022-0202openalex-snapshot
Does the rhetoric art in sustainability reports obstruct the assurance practice?
inferredcites →https://doi.org/10.1108/arj-01-2021-0024openalex-snapshot
The assurance providers’ role in improving the independent assurance statement quality on sustainability reporting
inferredcites →https://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
inferredcites →https://doi.org/10.1108/jaar-03-2022-0055openalex-snapshot
Corporate incentives for obtaining higher level of carbon assurance: seeking legitimacy or improving performance?
inferredcites →https://doi.org/10.1108/jaar-04-2021-0085openalex-snapshot
Promoting sustainability assurance missions in the European Directive regulatory context
inferredcites →https://doi.org/10.1108/jaoc-05-2020-0060openalex-snapshot
An empirical study of sustainability reporting assurance: current trends and new insights
inferredcites →https://doi.org/10.1108/jfra-02-2018-0019openalex-snapshot
An empirical investigation of determinants of sustainability report assurance in France
inferredcites →https://doi.org/10.1108/jsbed-02-2017-0044openalex-snapshot
The strength of the board on sustainability assurance decisions
inferredcites →https://doi.org/10.1108/maj-06-2015-1208openalex-snapshot
Stakeholders’ interest in sustainability assurance process
inferredcites →https://doi.org/10.1108/md-06-2017-0598openalex-snapshot
Regional differences in industry specialization in the sustainability assurance market
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-05-2024-2496openalex-snapshot
The impact of companies’ trust-building efforts on sustainability reporting assurance quality: insights from Europe
inferredcites →https://doi.org/10.1108/medar-07-2024-2575openalex-snapshot
Determinants of the selection of sustainability assurance providers and consequences for firm value: a review of empirical research
inferredcites →https://doi.org/10.1108/qram-10-2022-0161openalex-snapshot
Auditors’ search for meaningfulness in sustainability assurance work
inferredcites →https://doi.org/10.1108/sampj-03-2018-0067openalex-snapshot
Increasing the scope of assurance research: new lines of inquiry and novel theoretical perspectives
inferredcites →https://doi.org/10.1108/sampj-05-2023-0309openalex-snapshot
Managerial capture of sustainability assurance. Empirical evidence and capital market reactions
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-07-2023-0457openalex-snapshot
Issues in sustainability reporting assurance: evidence from interviews
inferredcites →https://doi.org/10.1108/sampj-08-2022-0405openalex-snapshot
Sustainability assurance and provider choice: a meta-regression analysis
inferredcites →https://doi.org/10.1108/srj-06-2019-0213openalex-snapshot
Determinants of voluntary sustainability assurance: the importance of corporate environmental performance
inferredcites →https://doi.org/10.1111/acfi.12805openalex-snapshot
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment
inferredcites →https://doi.org/10.1111/auar.12013openalex-snapshot
The Development of Worldwide Sustainability Reporting Assurance
inferredcites →https://doi.org/10.1111/beer.12152openalex-snapshot
Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?
inferredcites →https://doi.org/10.1111/j.1365-2648.2007.04569.xopenalex-snapshot
The qualitative content analysis process
inferredcites →https://doi.org/10.1111/jan.13031openalex-snapshot
Systematic methodological review: developing a framework for a qualitative semi‐structured interview guide
inferredcites →https://doi.org/10.1111/jifm.12200openalex-snapshot
Research on extended external reporting assurance: An update on recent developments
inferredcites →https://doi.org/10.1177/1094428112452151openalex-snapshot
Seeking Qualitative Rigor in Inductive Research
inferredcites →https://doi.org/10.1177/1744987120927206openalex-snapshot
Purposive sampling: complex or simple? Research case examples
inferredcites →https://doi.org/10.1186/1471-2288-8-45openalex-snapshot
Methods for the thematic synthesis of qualitative research in systematic reviews
inferredcites →https://doi.org/10.1186/s12874-019-0707-yopenalex-snapshot
Attempting rigour and replicability in thematic analysis of qualitative research data; a case study of codebook development
inferredcites →https://doi.org/10.21511/imfi.21(3).2024.18openalex-snapshot
Does Sustainability Assurance enhance the connection between Corporate Governance and Firm Performance in India?
inferredcites →https://doi.org/10.22146/gamaijb.5513openalex-snapshot
An Analytical Assessment of Assurance Practices in Social Environmental and Sustainable Reporting in the United Kingdom and North America
inferredcites →https://doi.org/10.2307/2095101openalex-snapshot
The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
inferredcites →https://doi.org/10.2308/accr.2009.84.3.937openalex-snapshot
Assurance on Sustainability Reports: An International Comparison
inferredcites →https://doi.org/10.3390/admsci13090199openalex-snapshot
Exploring Attitudes towards Whistleblowing in Relation to Sustainable Municipalities
inferredcites →https://doi.org/10.3390/su15043492openalex-snapshot
The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence
inferredcites →https://doi.org/10.4337/9781800373518.00023openalex-snapshot
The history and future of sustainability assurance
inferredcites →https://doi.org/10.5465/amr.1989.4279003openalex-snapshot
Agency Theory: An Assessment and Review
inferredcites →https://doi.org/10.5465/amr.1995.9508080331openalex-snapshot
Managing Legitimacy: Strategic and Institutional Approaches
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