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Causes and Consequences of Choosing Different Assurance Providers: An International Study of Sustainability Reporting

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Cited by

2018Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers140 cited
2015Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions136 cited
2013Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe135 cited
2014Corporate social disclosures: a user perspective on assurance132 cited
2018A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice126 cited
2020Voluntary assurance of sustainability reporting: evidence from an emerging economy119 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
2021Examining the extent of and determinants for sustainability assurance quality: The role of audit committees109 cited
2016The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers105 cited
2017An analysis of sustainability report assurance statements102 cited
2012A Review of Dutch Corporate Sustainable Development Reports96 cited
2017Analysing the Effect of Legal System on Corporate Social Responsibility (CSR) at the Country Level, from a Multivariate Perspective92 cited
2019Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers82 cited
2019Professionalizing the assurance of sustainability reports: the auditors’ perspective82 cited