Hay, David C.; Kend, Michael; Sierra-García, Laura; … - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 6, pp. 1183-1208
Purpose This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades....