Alsahali, Kholod Fahad; Malagueño, Ricardo - In: Journal of Accounting & Organizational Change 18 (2021) 5, pp. 617-642
Purpose: This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving new insights that could guide future research. Design/methodology/approach: The data were collected for 12,783 companies and exploratory...