CSR report assurance in the USA: an empirical investigation of determinants and effects

By Charles H. Cho, Giovanna Michelon, Dennis M. Patten, Robin W. Roberts. 2014

194 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a4858a4b076bad98b523c8d30b51c784a631d360

Citations in the corpus

• The expansion of non-financial reporting: an exploratory study (2018, unknown): “Dienes et al. (2016) review the drivers of sustainability reporting (see also Cho et al. 2014, Gao et al. 2016).3 Other studies focus specifically on the consequences of NFR.”
• Corporate Board and Corporate Social Responsibility Assurance: Evidence from China (2016, unknown): “O’Dwyer and Owen 2007); advantages of independent CSR assurance (Kolk and Perego 2010); firm-level drivers of CSR assurance (Mock et al. 2007; Perego 2009; Cho et al. 2014; Casey and Grenier 2015; Peters and Romi 2015); the impact of country and industry factors on the CSR assurance decision (Simnet”