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Using Artificial Intelligence in ESG Assurance
16 references·0 citing·52 second hop
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References

  • 2019Rulers of the world, unite! The challenges and opportunities of artificial intelligence718 cited
  • 2020The Ethical Implications of Using Artificial Intelligence in Auditing625 cited
  • 2012Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports530 cited
  • 2014CSR and Assurance Services: A Research Agenda500 cited
  • 2023The ethics of ChatGPT – Exploring the ethical issues of an emerging technology474 cited
  • 2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports464 cited
  • 2024Generative artificial intelligence, human creativity, and art455 cited
  • 2015Big Data as Complementary Audit Evidence331 cited
  • 2011Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis326 cited
  • 2011The Case of Sustainability Assurance: Constructing a New Assurance Service *321 cited
  • 2017Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective292 cited
  • 2020Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence269 cited
  • 2006Auditing and assurance services247 cited
  • 2014CSR report assurance in the USA: an empirical investigation of determinants and effects

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238 cited
  • 2018Corporate social responsibility assurance and reporting quality: Evidence from restatements211 cited
  • 2022Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions196 cited
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