Estudio Sobre la Utilidad de la Informacion Contable en el Contexto de la Gestión Empresarial
SEJ366
Universidad de Salamanca
Salamanca, EspañaPublications in collaboration with researchers from Universidad de Salamanca (8)
2023
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Competencias profesionales del proveedor de aseguramiento: ¿impulso o lastre a la legibilidad de sus informes?
Revista de Contabilidad y Tributación. CEF, Núm. 489, pp. 187-212
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Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements
Meditari Accountancy Research, Vol. 31, Núm. 5, pp. 1483-1517
2022
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The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective
Sustainability Accounting, Management and Policy Journal, Vol. 13, Núm. 2, pp. 459-493
2021
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How capital markets assess the credibility and accuracy of CSR reporting: Exploring the effects of assurance quality and CSR restatement issuance
Business Ethics, Environment and Responsibility, Vol. 30, Núm. 4, pp. 551-569
2020
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Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality
Journal of Cleaner Production, Vol. 266
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What impact do countries have on levels of sustainability assurance? A complementary-substitutive perspective
Corporate Social Responsibility and Environmental Management, Vol. 27, Núm. 5, pp. 2329-2341
2019
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Impact of disclosure and assurance quality of corporate sustainability reports on access to finance
Corporate Social Responsibility and Environmental Management, Vol. 26, Núm. 4, pp. 832-848
2018
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The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants
Business Strategy and the Environment, Vol. 27, Núm. 8, pp. 1181-1196