研究论文
The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements
Katrin Hummel, Christian Schlick, Matthias S. Fifka
Zurich University of Applied Sciences in Business Administration University of Zurich Friedrich-Alexander-Universität Erlangen-Nürnberg
来源Journal of Business Ethics
年份2017
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10.74
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学术脉络
学科主题
经济 / 管理Corporate Social Responsibility Reporting
Environmental Sustainability in Business · Ethics in Business and Education
参考文献 61
Organizational Commitment and Ethical Behavior: An Empirical Study of Information System Professionals
被引 63Effy Oz · Journal of Business Ethics · 2001
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
被引 596Brendan O’Dwyer, David Owen, Jeffrey Unerman · Accounting Organizations and Society · 2011
The Development of Worldwide Sustainability Reporting Assurance
被引 125Theodore J. Mock, Sunita Rao, Rajendra P. Srivastava · Australian Accounting Review · 2013
此处列出前 3 条
引用本文 149
Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective
被引 280Olivier Boiral, Iñaki Heras Saizarbitoria, Marie‐Christine Brotherton · Journal of Business Ethics · 2017
Sustainability reporting assurance: Creating stakeholder accountability through hyperreality?
被引 221Olivier Boiral, Iñaki Heras Saizarbitoria · Journal of Cleaner Production · 2019
The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic
被引 192Matteo Pozzoli, Alessandra Almeida Castro Pagani, Francesco Paolone · Journal of Cleaner Production · 2022
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