Martinez-Ferrero, Jennifer; Rodríguez-Ariza, Lázaro; … - In: Journal of Small Business and Enterprise Development 24 (2017) 4, pp. 863-886
Purpose The purpose of this paper is to analyze how family ownership influences the strength of the board’s monitoring function in companies’ decisions regarding the assurance of sustainability reports. Design/methodology/approach The international sample consists of 536 companies operating...