The value of assurance on voluntary nonfinancial disclosure : an experimental evaluation

By P. Coram, Gary Monroe, D. Woodliff. 2009

172 citations recorded by the source corpus.

Subfields: Accounting, Finance, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/91b88359c036dc9d8a97896d7497e89df06d9d40

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Isabel‐María García‐Sánchez
2. Jennifer Martínez‐Ferrero
3. Bernhard Zwergel
4. Christian Klein
5. J. Rochell
6. Alexander Landau
7. D. Hay
8. Beatriz Cuadrado-Ballesteros

In Finance

1. Isabel‐María García‐Sánchez
2. Jennifer Martínez‐Ferrero
3. Beatriz Cuadrado-Ballesteros
4. D. Hay
5. Christian Klein
6. R. Simnett
7. C. V. Van Staden

In Management Information Systems

1. Shayuti Mohamed Adnan
2. Isabel‐María García‐Sánchez
3. D. Hay
4. C. V. Van Staden

Citations in the corpus

• Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility Information (2011, background): “Further, previous research (Fargher and Gramling 2003; Coram et al. 2009) shows that voluntary assurance of information appears to impact users’ perceptions and decision-making only when the disclosed information is positive.”
• Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance (2017, background): “In this regard, auditing plays a relevant role in the market, improving the credibility and quality of reported information and reducing the information asymmetry between shareholders and managers (Watts & Zimmerman, 1983), regardless of whether the information is financial or non-financial (Coram e”
• 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, background): “Furthermore, although there are several studies examining the value relevance of assurance as presented above (Cheng et al., 2015; Coram et al., 2009; García-Sánchez, Hussain, et al., 2019) and existing studies regarding the influence of the assurance practitioner (Cuadrado-Ballesteros et al.,…”