Clarkson, Peter; Li, Yue; Richardson, Gordon; Tsang, Albert - In: Accounting, Auditing & Accountability Journal 32 (2019) 8, pp. 2451-2474
Purpose: The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4...
