IDEAS home Printed from https://ideas.repec.org/r/bla/ausact/v16y2006i39p2-18.html
   My bibliography  Save this item

An Investigation of TBL Report Assurance Statements: Australian Evidence

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton, 2019. "Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective," Journal of Business Ethics, Springer, vol. 155(3), pages 703-721, March.
  2. Theodore J. Mock & Christiane Strohm & Kevin M. Swartz, 2007. "An Examination of Worldwide Assured Sustainability Reporting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 67-77, March.
  3. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
  4. Natalia Vaz Ogando & Silvia Ruiz Blanco & Belen Fernandez-Feijoo, 2018. "A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain," Administrative Sciences, MDPI, vol. 8(3), pages 1-27, June.
  5. Belen Fernandez‐Feijoo & Silvia Romero & Silvia Ruiz, 2018. "Financial Auditor and Sustainability Reporting: Does it matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 209-224, May.
  6. Ignace De Beelde & Sanne Tuybens, 2015. "Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 24(3), pages 190-216, March.
  7. Kuruppu, Sanjaya & Milne, Markus J., 2010. "Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures," Accounting forum, Elsevier, vol. 34(1), pages 1-19.
  8. Miralles Quirós, María Mar & Miralles Quirós, José Luis & Daza Izquierdo, Julio, 2021. "The assurance of sustainability reports and their impact on stock market prices," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
  9. Rezaee, Zabihollah, 2016. "Business sustainability research: A theoretical and integrated perspective," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 48-64.
  10. Carlos Larrinaga & Adriana Rossi & Mercedes Luque-Vilchez & Manuel Núñez-Nickel, 2020. "Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States," Journal of Business Ethics, Springer, vol. 163(1), pages 67-83, April.
  11. Kılıç, Merve & Kuzey, Cemil & Uyar, Ali, 2021. "An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  12. Lin Liao & Teng (Philip) Lin & Yuyu Zhang, 2018. "Corporate Board and Corporate Social Responsibility Assurance: Evidence from China," Journal of Business Ethics, Springer, vol. 150(1), pages 211-225, June.
  13. Genevé Richard & Elza Odendaal, 2021. "Credibility-enhancing mechanisms, other than external assurance, in integrated reporting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 61-93, March.
  14. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2015. "Multilevel Approach to Sustainability Report Assurance Decisions," Australian Accounting Review, CPA Australia, vol. 25(4), pages 346-358, December.
  15. de Villiers, Charl & van Staden, Chris J., 2010. "Shareholders’ requirements for corporate environmental disclosures: A cross country comparison," The British Accounting Review, Elsevier, vol. 42(4), pages 227-240.
  16. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
  17. Rashid Zaman & Muhammad Bilal Farooq & Fahad Khalid & Zeeshan Mahmood, 2021. "Examining the extent of and determinants for sustainability assurance quality: The role of audit committees," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 2887-2906, November.
  18. Jennifer Martínez‐Ferrero & Isabel‐María García‐Sánchez & Emiliano Ruiz‐Barbadillo, 2018. "The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1181-1196, December.
  19. Elies SEGUI-MAS & Helena-Maria BOLLAS-ARAYA & Fernando POLO-GARRIDO, 2015. "Sustainability Assurance on the Biggest Cooperatives of the World: an Analysis of their Adoption and Quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(2), pages 363-383, June.
  20. Giacomo Manetti & Lucia Becatti, 2009. "Assurance Services for Sustainability Reports: Standards and Empirical Evidence," Journal of Business Ethics, Springer, vol. 87(1), pages 289-298, April.
  21. Isabel‐María García‐Sánchez & Cristina‐Andrea Araújo‐Bernardo, 2020. "What colour is the corporate social responsibility report? Structural visual rhetoric, impression management strategies, and stakeholder engagement," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1117-1142, March.
  22. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
  23. Isabel-María García-Sánchez & Nicola Raimo & Víctor Amor-Esteban & Filippo Vitolla, 2023. "Board committees and non-financial information assurance services," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 1-42, March.
  24. Rasmi Meqbel & Mohammad Alta'any & Salah Kayed & Ahmed Al‐Omush, 2024. "Earnings management and sustainability assurance: The moderating role of CSR committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1769-1785, May.
  25. Cuadrado-Ballesteros, Beatriz & Martínez-Ferrero, Jennifer & García-Sánchez, Isabel María, 2017. "Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance," International Business Review, Elsevier, vol. 26(6), pages 1141-1156.
  26. Mohammad Badrul Haider & Kimitaka Nishitani, 2022. "Ownership structure, corporate governance, and assurance in sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 374-388, December.
  27. Kristy Hodge & Nava Subramaniam & Jenny Stewart, 2009. "Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility," Australian Accounting Review, CPA Australia, vol. 19(3), pages 178-194, September.
  28. Muhammad Azizul Islam & Craig Deegan & Rob Gray, 2018. "Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 190-224, February.
  29. Kathleen Herbohn & Julie Walker & Huay Yien Monica Loo, 2014. "Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 422-459, December.
  30. Renzo Junior & Peter Best & Julie Cotter, 2014. "Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon," Journal of Business Ethics, Springer, vol. 120(1), pages 1-11, March.
  31. Elies Seguí-Mas & Fernando Polo-Garrido & Helena María Bollas-Araya, 2018. "Sustainability Assurance in Socially-Sensitive Sectors: A Worldwide Analysis of the Financial Services Industry," Sustainability, MDPI, vol. 10(8), pages 1-21, August.
  32. Carmelo Reverte, 2021. "Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(5), pages 793-809, September.
  33. Martínez-Ferrero, Jennifer & García-Sánchez, Isabel-María, 2017. "Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports," International Business Review, Elsevier, vol. 26(1), pages 102-118.
  34. Rafael Robina Ramírez & Pedro R. Palos-Sánchez, 2018. "Environmental Firms’ Better Attitude towards Nature in the Context of Corporate Compliance," Sustainability, MDPI, vol. 10(9), pages 1-21, September.
  35. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  36. Paolo Perego & Ans Kolk, 2012. "Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports," Journal of Business Ethics, Springer, vol. 110(2), pages 173-190, October.
  37. Genevé Richard & Elza Odendaal, 2020. "Integrated reporting assurance practices—a study of South African firms," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 245-266, December.
  38. Olivier Boiral, 2010. "Peut-on mesurer les performances de développement durable?," CIRANO Working Papers 2010s-11, CIRANO.
  39. Paula Gomes dos Santos & Fábio Albuquerque & Maria Albertina Barreiro Rodrigues & Ana Isabel Morais, 2022. "The Views of Stakeholders on Mandatory or Voluntary Use of a Simplified Standard on Non-Financial Information for SMEs in the European Union," Sustainability, MDPI, vol. 14(5), pages 1-22, February.
  40. Jones, Michael John & Solomon, Jill Frances, 2010. "Social and environmental report assurance: Some interview evidence," Accounting forum, Elsevier, vol. 34(1), pages 20-31.
  41. Sam, Choon-Yin & Tiong, Paul N. C., 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 2(1), pages 3-14.
  42. Guler Aras & Paul F. Williams, 2022. "Integrated Reporting and Integrated Thinking: Proposing a Reporting Model That Induces More Responsible Use of Corporate Power," Sustainability, MDPI, vol. 14(6), pages 1-19, March.
  43. Pamela Kent & Reza Monem, 2008. "What Drives TBL Reporting: Good Governance or Threat to Legitimacy?," Australian Accounting Review, CPA Australia, vol. 18(4), pages 297-309, December.
  44. Abeer Hassan & Essam Ibrahim, 2012. "Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(1), pages 32-46, January.
  45. Choon-Yin SAM & Paul N. C. TIONG, 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," Journal of Economics Library, KSP Journals, vol. 2(1), pages 3-14, March.
  46. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
  47. Alberto Fonseca, 2010. "How credible are mining corporations' sustainability reports? a critical analysis of external assurance under the requirements of the international council on mining and metals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(6), pages 355-370, November.
  48. Lopin Kuo & Po-Wen Kuo & Chun-Chih Chen, 2021. "Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan," Sustainability, MDPI, vol. 13(4), pages 1-19, February.
  49. Roger Simnett & Michael Nugent, 2007. "Developing an Assurance Standard for Carbon Emissions Disclosures," Australian Accounting Review, CPA Australia, vol. 17(42), pages 37-47, July.
  50. Claire Gillet-Monjarret & Isabelle Martinez & Géraldine Rivière-Giordano, 2015. "La perception des commissaires aux comptes français sur la vérification sociétale : une expérimentation," Post-Print hal-01188799, HAL.
  51. Bradbury, Michael & Jia, Jing & Li, Zhongtian, 2022. "Corporate social responsibility committees and the use of corporate social responsibility assurance services," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
  52. Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
  53. Charika Channuntapipat, 2021. "Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 775-786, February.
  54. Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
  55. Ming Li & Anning Tian & Shuyi Li & Xiaoyu Qi, 2018. "Evaluating the Quality of Enterprise Environmental Accounting Information Disclosure," Sustainability, MDPI, vol. 10(7), pages 1-15, June.
  56. Ans Kolk & Paolo Perego, 2010. "Determinants of the adoption of sustainability assurance statements: an international investigation," Business Strategy and the Environment, Wiley Blackwell, vol. 19(3), pages 182-198, March.
  57. Elies Seguí-Mas & Helena-María Bollas-Araya & Fernando Polo-Garrido, 2018. "Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?," Administrative Sciences, MDPI, vol. 8(3), pages 1-12, July.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.