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An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance
9 references·16 citing·39 second hop
An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance (2003)An Investigation of Alternative Report Fo…International Federation of Accountants (IFAC) (2016)International Federation of A…Experimental Design: Procedures for the Behavioral Sciences (2013)Experimental Design: Procedur…AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE (1994)AN EMPIRICAL INVESTIGATION OF…The audit expectations gap—plus ca change, plus c'est la meme chose? (1992)The audit expectations gap—pl…INTRODUCTION TO COMMUNICATION STUDIES (1982)INTRODUCTION TO COMMUNICATION…Elements of Semiology (1967)Elements of SemiologyThe Measurement of Meaning (1957)The Measurement of MeaningScience and Sanity (1933)Science and SanityThe Meaning of Meaning (1923)The Meaning of MeaningGreenwashing and sustainability assurance: a review and call for future research (2024)Greenwashing and sustainabili…The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members (2022)The role of the audit committ…Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value (2021)Archival research on integrat…The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap (2020)The effect of disclosing key …Does external assurance contribute to higher quality integrated reports? (2019)Does external assurance contr…Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review (2019)Adoption of CSR and Sustainab…The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants (2018)The quality of sustainability…Implementing third-party assurance in integrated reporting (2018)Implementing third-party assu…A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice (2018)A Conceptual Model for Unders…The market for sustainability assurance services (2017)The market for sustainability…The impact of corporate social responsibility assurance on investor decisions: Chinese evidence (2017)The impact of corporate socia…Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information? (2017)Sustainability assurance and …Sustainability assurance and assurance providers: Corporate governance determinants in stakeholder-oriented countries (2017)Sustainability assurance and …Financial Auditor and Sustainability Reporting: Does it matter? (2017)Financial Auditor and Sustain…The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers (2016)The Level of Sustainability A…Evidence of an expectation gap for greenhouse gas emissions assurance (2011)Evidence of an expectation ga…The philosophy of auditing. 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(1968)Measuring emotion: The self-assessment manikin and the semantic differential (1994)A model of (often mixed) stereotype content: Competence and warmth respectively follow from perceived status and competition. (2002)Learning theory and the symbolic processes. (1960)Rational-emotive therapy (1969)Metaphors and Mental Models: Sensemaking and Sensegiving in Innovative and Entrepreneurial Activities (1995)Prevalence of Specific Language Impairment in Kindergarten Children (1997)Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. (1998)Un sistema de clasificación de los diseños de investigación en psicología (2013)An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka (2003)CSR and Assurance Services: A Research Agenda (2014)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)
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References

  • 1957The Measurement of Meaning9,430 cited
  • 2013Experimental Design: Procedures for the Behavioral Sciences8,539 cited
  • 1967Elements of Semiology1,278 cited
  • 1982INTRODUCTION TO COMMUNICATION STUDIES1,131 cited
  • 1923The Meaning of Meaning881 cited
  • 1933Science and Sanity444 cited
  • 2016International Federation of Accountants (IFAC)390 cited
  • 1992The audit expectations gap—plus ca change, plus c'est la meme chose?211 cited
  • 1994AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE126 cited

Cited by

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  • 2024Greenwashing and sustainability assurance: a review and call for future research132 cited
  • 2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice126 cited
  • 2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review124 cited
  • 2017The market for sustainability assurance services

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121 cited
  • 2021Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value119 cited
  • 2017Sustainability assurance and assurance providers: Corporate governance determinants in stakeholder-oriented countries114 cited
  • 2018The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants109 cited
  • 2018Implementing third-party assurance in integrated reporting109 cited
  • 2016The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers105 cited
  • 2022The role of the audit committee in enhancing the credibility of CSR disclosure: Evidence from STOXX Europe 600 members91 cited
  • 2011Evidence of an expectation gap for greenhouse gas emissions assurance84 cited
  • 2017The impact of corporate social responsibility assurance on investor decisions: Chinese evidence79 cited
  • 2017Financial Auditor and Sustainability Reporting: Does it matter?78 cited
  • 2020The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap73 cited