Dilla, William; Janvrin, Diane; Perkins, Jon; Raschke, Robyn - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 6, pp. 1209-1241
Purpose This paper aims to examine the influence of sustainability assurance report format (separate versus combined with financial information assurance) and level (limited versus reasonable) on nonprofessional investors’ judgments. Design/methodology/approach This study uses a 2 × 2...
