Cited by

• 2015An empirical assessment of assurance statements in sustainability reports: smoke screens or enlightening information?178 cited
• 2020Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?175 cited
• 2017Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance166 cited
• 2022Can ESG Performance Mitigate Information Asymmetry? Moderating Effect of Assurance Services166 cited
• 2016Audit committee and integrated reporting practice: does internal assurance matter?165 cited
• 2018The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis154 cited
• 2019Does external assurance contribute to higher quality integrated reports?153 cited
• 2017Directive 2014/95/EU: Are Italian Companies Already Compliant?151 cited
• 2017Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?144 cited
• 2013The Development of Worldwide Sustainability Reporting Assurance128 cited
• 2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice126 cited
• 2017The market for sustainability assurance services121 cited
• 2019Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan117 cited
• 2018How do Independent Directors Behave with Respect to Sustainability Disclosure?113 cited
• 2018The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants109 cited
• 2021Examining the extent of and determinants for sustainability assurance quality: The role of audit committees109 cited