How capital markets assess the credibility and accuracy of CSR reporting: Exploring the effects of assurance quality and CSR restatement issuance

, &
Business Ethics, the Environment and Responsibility 30 (4):551-569 (2021)
  Copy   BIBTEX

Abstract

Business Ethics, the Environment & Responsibility, EarlyView.

Categories

Add categories

Keywords

Reprint years

DOI

10.1111/beer.12355

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 91,897

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

My notes

Similar books and articles

Transparency and Assurance Minding the Credibility Gap.Nicole Dando & Tracey Swift - 2003 - Journal of Business Ethics 44 (2/3):195 - 200.
Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?Jennifer Martínez-Ferrero & Isabel-María García-Sánchez - 2017 - Business Ethics: A European Review 26 (3):223-239.
Does Sustainability Assurance Measure Up?[author unknown] - 2017 - Proceedings of the International Association for Business and Society 28:173-181.
Assurance Services for Sustainability Reports: Standards and Empirical Evidence. [REVIEW]Giacomo Manetti & Lucia Becatti - 2009 - Journal of Business Ethics 87 (1):289 - 298.
Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective.Olivier Boiral, Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton - 2019 - Journal of Business Ethics 155 (3):703-721.
The Role of Stakeholders in Sustainability Reporting Assurance.Giacomo Manetti & Simone Toccafondi - 2012 - Journal of Business Ethics 107 (3):363-377.
Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance.S. Prakash Sethi, Terrence F. Martell & Mert Demir - 2017 - Journal of Business Ethics 144 (1):59-82.
Multinationals' Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. [REVIEW]Paolo Perego & Ans Kolk - 2012 - Journal of Business Ethics 110 (2):173-190.
Paymasters and Assurance Providers: Exploring Firms’ Discretion in Selecting Non-financial Auditors.Daniel Prajogo, Pavel Castka & Cory Searcy - 2020 - Journal of Business Ethics 173 (4):795-811.
Impact of Post-restatement Actions Taken by a Firm on Non-professional Investors’ Credibility Perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61-76.
The value relevance of SAM's corporate sustainability ranking and GRI sustainability reporting in the European stock markets.Thomas Kaspereit & Kerstin Lopatta - 2014 - Business Ethics: A European Review 25 (1):1-24.
Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China.Kun Tracy Wang & Dejia Li - 2016 - Journal of Business Ethics 138 (4):661-682.
Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR-Sustainability Monitor.S. Prakash Sethi, Janet L. Rovenpor & Mert Demir - 2017 - Business and Society Review 122 (2):139-163.
Global capital markets and financial reporting : international regulation but national application?Pontus Troberg - 2013 - In Jan Klabbers & Touko Piiparinen (eds.), Normative pluralism and international law: exploring global governance. New York: Cambridge University Press.
Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting.Josh Wei-Jun Hsueh - 2018 - Journal of Business Ethics 153 (2):547-568.

Analytics

Added to PP
2021-09-11

Downloads
19 (#799,523)

6 months
5 (#639,324)

Historical graph of downloads
How can I increase my downloads?

Author's Profile

Jennifer Martinez
Florida Atlantic University

Citations of this work

Add more citations

References found in this work

The ethics of the new finance.James O. Horrigan - 1987 - Journal of Business Ethics 6 (2):97 - 110.

Add more references