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Assurance of Sustainability Reports: Impact on Report Users Confidence and Perceptions of Information Credibility. (2009). Subramaniam, Nava ; Hodge, Kristy ; Stewart, Jenny.
In: Australian Accounting Review.
RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194.

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  1. The Relationship between Third-Party Assurance Providers and Firm Value for Corporate Social Responsibility Reports. (2025). Lien, Chih-Kang ; Lin, Lan-Hui.
    In: Journal of Applied Finance & Banking.
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  3. What Gets Measured, Gets Managed: The Role of Sustainability Assurance in Green Transformation. (2024). Cheng, Hanlu ; Gao, Sifan ; Xia, Xiuhong.
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  4. The Sustainable Development Goals and Large Spanish Companies: An analysis of their commitment based on their Non-Financial Reporting. (2024). Rodriguez, Paula Isabel ; Blanco, Jesus Sierra ; Andrades, Francisco Javier ; Martinez-Martinez, Domingo.
    In: Cuadernos de Gestión.
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  5. The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions. (2024). Murthy, Uday ; Huang, Jiehui.
    In: International Journal of Accounting Information Systems.
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  6. CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. (2024). Cardinaels, Eddy ; de Meyst, Karen J ; van den Abbeele, Alexandra.
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  7. The influence of board interlocks and sustainability experience on transparent sustainability disclosure. (2024). Lu, Jing ; Nazari, Jamal A ; Herremans, Irene M ; Mahmoudian, Fereshteh ; Yu, Dongning.
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  8. Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ. (2024). Hay, David ; Harding, Noel ; Sultana, Nigar ; Ho, Linh ; Ge, Irene Qingling ; Singh, Harj ; Ranasinghe, Dinithi ; Gan, Chris ; Zhou, Shan ; Biswas, Pallab.
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  9. Achieving sustainable business: The nexus between external sustainability assurance, CSR strategy and emission reduction. (2023). Hanaysha, Jalal Rajeh ; Issa, Ayman.
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  10. Earnings management and CSR report tone: Evidence from China. (2023). Yan, Ziqiao ; Li, Yue.
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  11. Willingness to invest and the assurance of corporate social responsibility reports. (2023). Chiaravutthi, Yingyot ; Pratoomsuwan, Thanyawee.
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  12. Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?. (2023). Kuzey, Cemil ; Hamrouni, Amal ; Uyar, Ali ; Karaman, Abdullah S.
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  13. The impact of voluntary assurance of CSR reports on firms operating performance: Evidence from Taiwan. (2022). Lee, Yunting ; Kuo, Lichun.
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  14. Corporate social performance and non‐financial reporting in the cruise industry: Paving the way towards UN Agenda 2030. (2022). Adomako, Samuel ; Varriale, Luisa ; di Vaio, Assunta ; di Gregorio, Angelo.
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  15. The role of sustainable corporate governance in mandatory sustainability reporting quality. (2022). Gerwing, Tobias ; Kajuter, Peter ; Wirth, Maximilian.
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  16. Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth. (2022). Gottsche, Max ; Schiemann, Frank ; Baier, Carolin ; Hellmann, Andreas.
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  17. Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal. (2022). Branco, Manuel ; Eugenio, Teresa ; Gomes, Sonia ; Morais, Ana Isabel.
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  18. Corporate social responsibility committees and the use of corporate social responsibility assurance services. (2022). Li, Zhongtian ; Bradbury, Michael ; Jia, Jing.
    In: Journal of Contemporary Accounting and Economics.
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  19. In family firms we trust – Experimental evidence on the credibility of sustainability reporting: A replication study with extension. (2022). Schell, Sabrina ; Hack, Andreas ; Stutz, Adrian.
    In: Journal of Family Business Strategy.
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  20. Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence. (2022). Velte, Patrick ; Mechtel, Mario ; Gerwanski, Jannik.
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  21. Stakeholders’ perceptions of factors affecting the credibility of sustainability reports. (2022). Shailer, Greg ; Xiao, Xinning.
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  22. Comparing the uncomparable? An investigation of car manufacturers climate performance. (2022). Boiral, Olivier ; Brotherton, Mariechristine ; Rivaud, Leo ; Talbot, David.
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  23. Do investors value the voluntary assurance of sustainability information? Evidence from the Spanish stock market. (2021). Reverte, Carmelo.
    In: Sustainable Development.
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  24. Cultural rule orientation, legal institutions, and the credibility of corporate social responsibility reports. (2021). Steindl, Tobias.
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  25. Correlates of internal audit function involvement in sustainability audits. (2021). DeSimone, Steven ; Donza, Giuseppe ; Sarens, Gerrit.
    In: Journal of Management & Governance.
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  26. Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan. (2021). Kuo, Po-Wen ; Chen, Chun-Chih.
    In: Sustainability.
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  27. The assurance of sustainability reports and their impact on stock market prices. (2021). Miralles Quirós, José ; Izquierdo, Julio Daza.
    In: Cuadernos de Gestión.
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  28. The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors. (2021). Schmidt, Regan N ; Elkins, Hamilton ; Entwistle, Gary.
    In: Journal of International Accounting, Auditing and Taxation.
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  29. An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers. (2021). Kili, Merve ; Kuzey, Cemil ; Uyar, Ali.
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  30. Is assurance on risk management systems relevant for bankers’ decisions?. (2021). Quick, Reiner ; Gauch, Kevin.
    In: Advances in accounting.
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  31. Examining the extent of and determinants for sustainability assurance quality: The role of audit committees. (2021). Mahmood, Zeeshan ; Zaman, Rashid ; Farooq, Muhammad Bilal ; Khalid, Fahad.
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  32. Integrated thinking and sustainability reporting assurance: International evidence. (2021). Mangena, Musa ; Baboukardos, Diogenis ; Ishola, Abdullahi.
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  33. Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification?. (2021). Channuntapipat, Charika.
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  34. Thirty Years of The Australian Accounting Review: A Bibliometric Analysis. (2021). Pattnaik, Debidutta ; Kumar, Satish ; Burton, Bruce.
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  35. Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement. (2020). Garciasanchez, Isabelmaria.
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  36. What impact do countries have on levels of sustainability assurance? A complementary‐substitutive perspective. (2020). Martinezferrero, Jennifer ; Ruizbarbadillo, Emiliano.
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  37. Reporting as a booster of the corporate social performance effect on corporate reputation. (2020). Delgadogarcia, Juan Bautista ; de Quevedopuente, Esther ; Perezcornejo, Clara.
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  38. Integrated reporting assurance practices—a study of South African firms. (2020). Richard, Geneve ; Odendaal, Elza.
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  39. Credibility of Environmental Issues in Non-Financial Mandatory Disclosure: Measurement and Determinants. (2020). Torelli, Riccardo ; Balluchi, Federica ; Lazzini, Arianna.
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  40. Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States. (2020). Luque-Vilchez, Mercedes ; Nuez-Nickel, Manuel ; Larrinaga, Carlos ; Rossi, Adriana.
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  41. A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. (2020). Maroun, Warren.
    In: Journal of Business Ethics.
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  42. Does Audit Improve the Quality of ESG Scores? Evidence from Corporate Misconduct. (2020). Rigamonti, Silvia ; del Giudice, Alfonso.
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  43. Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies. (2020). Badia, Francesco ; Tallaki, Mouhcine ; Bracci, Enrico.
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  44. Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers. (2020). Turley, Stuart ; Channuntapipat, Charika ; Samsonova-Taddei, Anna.
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  45. Drivers of combined assurance in a sustainable development context: Evidence from integrated reports. (2020). Maroun, Warren ; Prinsloo, Andre.
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  46. Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?. (2020). Rochell, Janina ; Klein, Christian ; Zwergel, Bernhard ; Landau, Alexander.
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  47. Impact of disclosure and assurance quality of corporate sustainability reports on access to finance. (2019). Hussain, Nazim ; Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Ruizbarbadillo, Emiliano.
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  48. Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information. (2019). Wanner, Jonas ; Janiesch, Christian.
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  49. Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. (2019). Heras-Saizarbitoria, Iñaki ; Boiral, Olivier ; Brotherton, Marie-Christine ; Bernard, Julie.
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  50. CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK. (2019). Zaman, Mahbub ; Al-Shaer, Habiba.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:158:y:2019:i:1:d:10.1007_s10551-017-3735-8.

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  51. Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective. (2019). Heras-Saizarbitoria, Iñaki ; Boiral, Olivier ; Brotherton, Marie-Christine.
    In: Journal of Business Ethics.
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  52. The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements. (2019). Fifka, Matthias ; Hummel, Katrin ; Schlick, Christian.
    In: Journal of Business Ethics.
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  53. Women on boards and greenhouse gas emission disclosures. (2019). Kent, Pamela ; Chapple, Larelle ; Hollindale, Janice ; Routledge, James.
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  54. Financial Auditor and Sustainability Reporting: Does it matter?. (2018). Ruiz, Silvia ; Romero, Silvia ; Fernandezfeijoo, Belen.
    In: Corporate Social Responsibility and Environmental Management.
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  55. Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development. (2018). Peeters, Roy ; Braam, Geert.
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  56. Analysing the Effect of Legal System on Corporate Social Responsibility (CSR) at the Country Level, from a Multivariate Perspective. (2018). Amor-Esteban, Victor ; Galindo-Villardon, M-Purificacion ; Garcia-Sanchez, Isabel-Maria.
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  57. CSR disclosure and financial performance revisited: A cross-country analysis. (2018). .
    In: Australian Journal of Management.
    RePEc:sae:ausman:v:43:y:2018:i:4:p:517-537.

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  58. Corporate Governance mechanisms as drivers that enhance the credibility and usefulness of CSR disclosure. (2018). di Pietra, Roberto ; del Mar, Maria.
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  59. Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting. (2018). Hsueh, Josh Wei-Jun.
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  60. The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers. (2018). Martinez-Ferrero, Jennifer ; Garcia-Sanchez, Isabel-Maria.
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  61. The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan. (2018). Mansur, Hasan ; Tangl, Anita.
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  62. Environmental Firms’ Better Attitude towards Nature in the Context of Corporate Compliance. (2018). Ramirez, Rafael Robina ; Palos-Sanchez, Pedro R.
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  63. An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence. (2018). Benedetti, Roberto ; Tarquinio, Lara ; Raucci, Domenico.
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  64. Sustainability Disclosure in Integrated Reporting: Does It Matter to Investors? A Cheap Talk Approach. (2018). Sagliaschi, Umberto ; Camodeca, Renato ; Almici, Alex.
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  65. Corporate Social Responsibility Performance, Disclosure and Assurance: Introduction to the Special Issue of Administrative Sciences. (2018). Martinez-Ferrero, Jennifer ; Garcia-Sanchez, Isabel-Maria.
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  66. Assurance on Corporate Governance Reports in Spain: Towards an Enhanced Accountability or a New Form of Public Relations?. (2018). Bollas-Araya, Helena-Maria ; Polo-Garrido, Fernando ; Segui-Mas, Elies.
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  67. A Provider’s Approach to the Assurance Market of Sustainability Reports in Spain. (2018). Blanco, Silvia Ruiz ; Ogando, Natalia Vaz ; Fernandez-Feijoo, Belen.
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  68. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments. (2018). Montague, Norma R ; Kelton, Andrea Seaton.
    In: Accounting, Organizations and Society.
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  69. The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants. (2018). Martinezferrero, Jennifer ; Garciasanchez, Isabelmaria ; Ruizbarbadillo, Emiliano.
    In: Business Strategy and the Environment.
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  70. Credibility of sustainability reports: The contribution of audit committees. (2018). Zaman, Mahbub ; Alshaer, Habiba.
    In: Business Strategy and the Environment.
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  71. The Effect of Ultimate Ownership on the Disclosure of Environmental Information. (2018). Wang, Peng ; Hu, Nan.
    In: Australian Accounting Review.
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  72. Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain. (2017). Odriozola, Maria D ; Baraibardiez, Elisa.
    In: Corporate Social Responsibility and Environmental Management.
    RePEc:wly:corsem:v:24:y:2017:i:2:p:121-132.

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  73. Empirical research on corporate social responsibility assurance (CSRA): A literature review. (2017). Velte, Patrick ; Stawinoga, Martin.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2.

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  74. Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective. (2017). Wagner, Rea ; Seele, Peter.
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  75. Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance. (2017). Martinez-Ferrero, Jennifer ; Garcia-Sanchez, Isabel Maria ; Cuadrado-Ballesteros, Beatriz.
    In: International Business Review.
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  76. Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. (2017). Martinez-Ferrero, Jennifer ; Garcia-Sanchez, Isabel-Maria.
    In: International Business Review.
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  77. Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries. (2016). Martell, Terrence F ; Sethi, Prakash S ; Demir, Mert.
    In: Corporate Reputation Review.
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  78. Board gender diversity and sustainability reporting quality. (2016). Zaman, Mahbub ; Al-Shaer, Habiba.
    In: Journal of Contemporary Accounting and Economics.
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