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Assurance on CSR Reports: Impact on the Credibility Perceptions of Non-Financial Information by Bank Directors

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  • Quick, Reiner
  • Inwinkl, P.

Abstract

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  • Quick, Reiner & Inwinkl, P., 2020. "Assurance on CSR Reports: Impact on the Credibility Perceptions of Non-Financial Information by Bank Directors," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 124765, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    • Handle: RePEc:dar:wpaper:124765
    Note: for complete metadata visit http://tubiblio.ulb.tu-darmstadt.de/124765/
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    Cited by:

    1. Zhang, Dengjun & Wellalage, Nirosha Hewa & Fernandez, Viviana, 2022. "Environmental assurance, gender, and access to finance: Evidence from SMEs," International Review of Financial Analysis, Elsevier, vol. 83(C).
    2. Hunjra, Ahmed Imran & Jebabli, Ikram & Thrikawala, Sujani Sudhara & Alawi, Suha Mahmoud & Mehmood, Rashid, 2024. "How do corporate governance and corporate social responsibility affect credit risk?," Research in International Business and Finance, Elsevier, vol. 67(PA).
    3. Mahmoudian, Fereshteh & Yu, Dongning & Lu, Jing & Nazari, Jamal A. & Herremans, Irene M., 2023. "Does cost of debt reflect the value of quality greenhouse gas emissions reduction efforts and disclosure?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    4. Uyar, Ali & Wasiuzzaman, Shaista & Kuzey, Cemil & Karaman, Abdullah S., 2024. "Dividend payout and corporate transparency: Do CSR governance mechanisms matter?," Research in International Business and Finance, Elsevier, vol. 71(C).
    5. Quick, Reiner & Gauch, Kevin, 2021. "Is assurance on risk management systems relevant for bankers’ decisions?," Advances in accounting, Elsevier, vol. 55(C).
    6. Tesfaye T. Lemma & Minga Negash & Ayalew Lulseged & Warren Maroun, 2024. "Sustainability assurance and corporate environmental accountability," Business Strategy and the Environment, Wiley Blackwell, vol. 33(4), pages 3167-3183, May.
    7. Binh Bui & Muhammad Nurul Houqe & Mahbub Zaman, 2021. "Climate change mitigation: Carbon assurance and reporting integrity," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 3839-3853, December.
    8. Paola Demartini & Claudia Pagliei, 2023. "Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 161-187.
    9. Anna Bartoszewicz & Anna Rutkowska-Ziarko, 2021. "Practice of Non-Financial Reports Assurance Services in the Polish Audit Market—The Range, Limits and Prospects for the Future," Risks, MDPI, vol. 9(10), pages 1-23, October.

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