Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information

By Gary Pflugrath, P. Roebuck, R. Simnett. 2011

394 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/38376e8765823d0504527eb94ee3dca06f94bde7

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Citations in the corpus

The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, background): “Furthermore, a line of research has generally shown that the credibility of a CSR report is greater when it is assured and when the assurer is a professional accountant (see for example, Coram et al., 2009; Pflugrath et al., 2011).”
Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports? (2020, methodology): “Several studies present evidence for the value relevance of assurance regarding ESG indicators (Brown-Liburd & Zamora, 2015; Cheng et al., 2015; Cuadrado-Ballesteros et al., 2017; García-Sánchez, Hussain, et al., 2019; Gürtürk & Hahn, 2015; Pflugrath et al., 2011).”
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, neutral): “, 2009); and the financial consequence or information users’ response to CSR assurance (Pflugrath et al., 2011; Cho et al., 2014; Cheng et al., 2015).”
Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (2019, neutral): “In an experimental setting, Pflugrath et al. (2011) find that when provided by accounting firms, sustainability assurance enhances to a greater extent the credibility perceived by financial analysts.”
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, result): “To the extent that CSR reports with external assurance are perceived by analysts to be more credible (Dhaliwal et al. 2011; Casey and Grenier 2015; Pflugrath et al. 2011), we expect a negative coefficient estimate for ASSURANCE.”
On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, background): “Pflugrath et al. (2011) provide experimental evidence that CSR information is more credible when it is assured.”
Corporate social responsibility assurance and reporting quality: Evidence from restatements (2018, background): “First, we extend previous archival and experimental research that documents capital market benefits of CSR assurance (Pflugrath et al., 2011; Casey and Grenier, 2015; Cheng et al., 2015) by providing empirical evidence on whether and the manner in which CSR assurance improves the quality of CSR…”
The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: Is There a Role for Assurers from the Accounting Profession? (2011, background): “Recent research highlights the growing incidence of reporting and assurance on sustainability reports, generally, and stand-alone GHG reports, specifically (Pflugrath et al. 2011).”