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Professionalizing the assurance of sustainability reports: the auditors’ perspective
16 references·6 citing·40 second hop
Professionalizing the assurance of sustainability reports: the auditors’ perspective (2019)Professionalizing the assurance of sustai…Organized hypocrisy, organizational façades, and sustainability reporting (2015)Organized hypocrisy, organiza…Do ratings of firms converge? Implications for managers, investors and strategy researchers (2015)Do ratings of firms converge?…CSR reporting practices and the quality of disclosure: An empirical analysis (2014)CSR reporting practices and t…Sustainability reports as simulacra? A counter-account of A and A+ GRI reports (2013)Sustainability reports as sim…The language of US corporate environmental disclosure (2009)The language of US corporate …Assurance on Sustainability Reports: An International Comparison (2009)Assurance on Sustainability R…Achieving transformative sustainability learning: engaging head, hands and heart (2008)Achieving transformative sust…From the Editors: What Grounded Theory is Not (2006)From the Editors: What Ground…Qualitative Research and the Academy of Management Journal (2004)Qualitative Research and the …Introduction (2002)IntroductionAccessing Hidden and Hard-to-reach Populations: Snowball Research Strategies (2001)Accessing Hidden and Hard-to-…The Audit Society: Rituals of Verification (1999)The Audit Society: Rituals of…Provisional Selves: Experimenting with Image and Identity in Professional Adaptation (1999)Provisional Selves: Experimen…The Field of Cultural Production: Essays on Art and Literature (1996)The Field of Cultural Product…The System of Professions: An Essay on the Division of Expert Labor. (1990)The System of Professions: An…The Discovery of Grounded Theory: Strategies for Qualitative Research. (1968)The Discovery of Grounded The…What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance (2023)What you see is what you get?…Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong (2023)Determinants of ESG disclosur…Assurance process for sustainability reporting: Towards a conceptual framework (2022)Assurance process for sustain…Stakeholders’ perceptions of factors affecting the credibility of sustainability reports (2021)Stakeholders’ perceptions of …Beyond intentionality in accounting regulation: Habitual strategizing by the IASB (2021)Beyond intentionality in acco…Research on extended external reporting assurance: Trends, themes, and opportunities (2020)Research on extended external…Competing paradigms in qualitative research. (1994)Handbook of Qualitative Research (1994)Theory Building From Cases: Opportunities And Challenges (2007)Survey response rate levels and trends in organizational research (2008)The Discovery of Grounded Theory (2017)Defining digital transformation: Results from expert interviews (2019)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The role of environmental disclosures as tools of legitimacy: A research note (2006)External Control of Organizations: Resource Dependence Perspective (2011)Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research (2013)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Presentation of Self in Everyday Life. (1956)Social Learning Theory. (1978)Knowledge and Organization: A Social-Practice Perspective (2001)Identification in Organizations: An Examination of Four Fundamental Questions (2008)TOWARD A THEORY OF PARADOX: A DYNAMIC EQUILIBRIUM MODEL OF ORGANIZING. (2011)Content Analysis: An Introduction to its Methodology. (1984)Basics of qualitative research : techniques and procedures for developing grounded theory (1998)From the Editors: For the Lack of a Boilerplate: Tips on Writing Up (and Reviewing) Qualitative Research (2009)Auditor size and audit quality (1981)The balanced scorecard : measures that drive performance (1992)Law and Finance (1998)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017)Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector (2018)The fourth pillar of sustainability: culture’s essential role in public planning (2001)The Mediatization of Society (2008)The Constant Comparative Analysis Method Outside of Grounded Theory (2015)WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM (2006)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)Toward a Comparative Sociology of Valuation and Evaluation (2012)Knowledge, Knowledge Work and Organizations: An Overview and Interpretation (1995)Institutional Logics and the Historical Contingency of Power in Organizations: Executive Succession in the Higher Education Publishing Industry, 1958– 1990 (1999)THEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS. (2002)How Many Interviews Are Enough? (2005)Seeking Qualitative Rigor in Inductive Research (2012)Field research in conflict environments: Methodological challenges and snowball sampling (2011)Social research 2.0: virtual snowball sampling method using Facebook (2012)Enhancing the sample diversity of snowball samples: Recommendations from a research project on anti-dam movements in Southeast Asia (2018)
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References

  • 1968The Discovery of Grounded Theory: Strategies for Qualitative Research.46,361 cited
  • 1990The System of Professions: An Essay on the Division of Expert Labor.5,616 cited
  • 1996The Field of Cultural Production: Essays on Art and Literature4,672 cited
  • 2002Introduction3,817 cited
  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 2006From the Editors: What Grounded Theory is Not2,859 cited
  • 1999Provisional Selves: Experimenting with Image and Identity in Professional Adaptation2,701 cited
  • 2001Accessing Hidden and Hard-to-reach Populations: Snowball Research Strategies2,027 cited
  • 2009Assurance on Sustainability Reports: An International Comparison1,527 cited
  • 2004Qualitative Research and the Academy of Management Journal1,521 cited
  • 2015Do ratings of firms converge? Implications for managers, investors and strategy researchers1,276 cited
  • 2014CSR reporting practices and the quality of disclosure: An empirical analysis1,229 cited
  • 2015Organized hypocrisy, organizational façades, and sustainability reporting1,060 cited
  • 2008Achieving transformative sustainability learning: engaging head, hands and heart929 cited
  • 2009The language of US corporate environmental disclosure

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846 cited
  • 2013Sustainability reports as simulacra? A counter-account of A and A+ GRI reports831 cited
  • Cited by

    • 2023Determinants of ESG disclosure among listed firms under voluntary and mandatory ESG disclosure regimes in Hong Kong78 cited
    • 2021Stakeholders’ perceptions of factors affecting the credibility of sustainability reports71 cited
    • 2020Research on extended external reporting assurance: Trends, themes, and opportunities62 cited
    • 2023What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance54 cited
    • 2022Assurance process for sustainability reporting: Towards a conceptual framework39 cited
    • 2021Beyond intentionality in accounting regulation: Habitual strategizing by the IASB32 cited