Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements

16 references·16 citing·49 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
1988The System of Professions7,723 cited
1990The System of Professions: An Essay on the Division of Expert Labor.5,616 cited
2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
2016Corporate Sustainability: First Evidence on Materiality1,945 cited
2009Assurance on Sustainability Reports: An International Comparison1,527 cited
2014Measuring Readability in Financial Disclosures1,452 cited
1994Shareholder Litigation and Corporate Disclosures1,351 cited
2005Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?1,009 cited
2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
2005Corporate Reputation and Philanthropy: An Empirical Analysis983 cited
2011Measuring Securities Litigation Risk848 cited
2003Auditing and the production of legitimacy807 cited
2005Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation657 cited
2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

652 cited

2011Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting608 cited

Cited by

2022Non-financial reporting research and practice: Lessons from the last decade202 cited
2020Rebuilding trust: sustainability and non-financial reporting and the European Union regulation183 cited
2022The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework178 cited
2019The marketization of a social movement: Activists, shareholders and CSR disclosure167 cited
2018Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook160 cited
2023True transparency or mere decoupling? The study of selective disclosure in sustainability reporting125 cited
2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review124 cited
2021The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices118 cited
2019Qualitative accounting research: dispelling myths and developing a new research agenda111 cited
2022Material sustainability information and reporting standards. Exploring the differences between GRI and SASB111 cited
2022ESG Assurance in the United States104 cited
2022A review and synthesis of contemporary sustainability accounting research and the development of a research agenda103 cited
2019How sustainability assurance engagement scopes are determined, and its impact on capture and credibility enhancement100 cited
2020StakeholdersversusFirm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information97 cited
2021Climate change mitigation: Carbon assurance and reporting integrity96 cited
2020Restatement of CSR Reports: Frequency, Magnitude, and Determinants*93 cited