Search Results - subject:"Assurance provider"

The impact of combating bribery and corruption report assurance on financial analysts' decisions

Quick, Reiner; Yalçin, Neriman - In: International journal of auditing : IJA 29 (2025) 2, pp. 305-326

Persistent link: https://www.econbiz.de/10015375232

Do environmental, social, and governance disclosure assurance reduce the cost of equity capital? : evidence from Chinese listed financial institutions

Huang, Hao; Tang, Li; Zhao, Ling - In: International review of finance : the official journal … 25 (2025) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10015334608

Sustainability assurance and provider choice: a meta-regression analysis

Hay, David C.; Kend, Michael; Sierra-García, Laura; … - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 6, pp. 1183-1208

and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies … systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The …) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a …

Persistent link: https://www.econbiz.de/10015006222

Does the rhetoric art in sustainability reports obstruct the assurance practice?

Sellami, Yosra Mnif; Kchaou, Jihene - In: Asian review of accounting 31 (2023) 5, pp. 712-732

Persistent link: https://www.econbiz.de/10014430172

The assurance providers' role in improving the independent assurance statement quality on sustainability reporting

Harindahyani, Senny; Agustia, Dian - In: Accounting research journal 36 (2023) 1, pp. 37-54

Persistent link: https://www.econbiz.de/10014329954

Is assurance on risk management systems relevant for bankers' decisions?

Quick, Reiner; Gauch, Kevin - In: Advances in accounting : a research annual 55 (2021), pp. 1-16

Persistent link: https://www.econbiz.de/10013443964

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

Martínet-Ferrero, Jennifer; García-Sánchez, Isabel-María - In: Journal of management & organization : JMO 23 (2017) 5, pp. 647-670

Persistent link: https://www.econbiz.de/10011918169

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

Velte, Patrick; Stawinoga, Martin - In: Journal of business economics : JBE 87 (2017) 8, pp. 1017-1066

Persistent link: https://www.econbiz.de/10011758124

Mandatory corporate social responsibility assurance practices : The case of King III in South Africa

Ackers, Barry; Eccles, Neil Stuart - In: Accounting, Auditing & Accountability Journal 28 (2015) 4, pp. 515-550

Purpose – Despite its voluntary nature, the Johannesburg stock exchange (JSE) requires all listed companies to apply the King III principles, including providing independent CSR assurance. King III has accordingly made independent CSR assurance a de facto mandatory requirement, albeit on an...

Persistent link: https://www.econbiz.de/10014642765

Mandatory corporate social responsibility assurance practices : the case of King III in South Africa

Ackers, Barry; Eccles, Neil Stuart - In: Accounting, auditing & accountability journal 28 (2015) 4, pp. 515-550

Persistent link: https://www.econbiz.de/10011382866