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Processes of auditability in sustainability assurance : the case of materiality construction
Canning, Mary; O'Dwyer, Brendan; Georgakopoulos, George - In: Accounting and business research 49 (2019) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10012017736
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Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"
Carini, Cristian; Rocca, Laura; Veneziani, Monica; … - In: Financial reporting : journal of financial communication (2021) 1, pp. 67-96
Persistent link: https://www.econbiz.de/10014489666
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Practice of non-financial reports assurance services in the Polish audit market : the range, limits and prospects for the future
Bartoszewicz, Anna; Rutkowska-Ziarko, Anna - In: Risks : open access journal 9 (2021) 10, pp. 1-24
In recent years, many companies have been issuing non-financial information which is used by a wide range of stakeholders in their decision-making processes. Considering the fact that such reports play an important role in financial markets, the information they provide should be submitted to...
Persistent link: https://www.econbiz.de/10012632201
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Assessing and improving the quality of sustainability reports : the auditors' perspective
Boiral, Olivier; Heras-Saizarbitoria, Iñaki; … - In: Journal of business ethics : JOBE 155 (2019) 3, pp. 703-721
Persistent link: https://www.econbiz.de/10011998658
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Sustainability assurance : an emerging market for the accounting profession
Wong, Joshua; Wong, Norman; Li, Willow Yangliu; Chen, Li - In: Pacific accounting review 28 (2016) 3, pp. 238-259
Persistent link: https://www.econbiz.de/10011610853
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Creating legitimacy for sustainability assurance practices : evidence from sustainability restatements
Michelon, Giovanna; Patten, Dennis M.; Romi, Andrea M. - In: The European accounting review 28 (2019) 2, pp. 395-422
Persistent link: https://www.econbiz.de/10012195331
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The role of auditors to improve sustainability in financial reporting
Carlino, Chiara - In: Accountability, ethics and sustainability of …, (pp. 111-129). 2020
Persistent link: https://www.econbiz.de/10012134710
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Expectations for sustainability reporting from users, preparers, and the accounting profession
Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: International journal of disclosure and governance 21 (2024) 1, pp. 143-164
Persistent link: https://www.econbiz.de/10014511759
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The influence of Power's audit society in environmental and sustainability accounting
Bebbington, Jan; Larrinaga, Carlos - In: Qualitative research in accounting & management 21 (2024) 1, pp. 21-28
Persistent link: https://www.econbiz.de/10014512525
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Sustainability committee, audit firm type and corporate sustainability reporting of non-financial firms in Nigeria
Usman, Muhammed Kamaldeen - In: Copernican Journal of Finance & Accounting : CJF&A 13 (2024) 1, pp. 63-80
Persistent link: https://www.econbiz.de/10014633046