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Keywords: CSR report assurance
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Journal Articles
Accounting, Auditing & Accountability Journal (2019) 32 (8): 2451–2474.
Published: 15 November 2019
... of the scope of the assurance and type of assurer, Big 4 accounting firm vs specialist consultant. Second, the authors investigate the impact of voluntary assurance of CSR reports, assurance scope and type of assurer on the likelihood of inclusion in the DJSI and on market valuation. Design/methodology...
