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Keywords: Sustainability assurance quality
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2026) 28 (2): 234–260.
Published: 02 December 2025
..., assurance providers and regulators by offering a comprehensive view of assurance providers and reporting preparers on sustainability assurance quality. Originality/value We integrate the applications of framing theory by Maroun (2019) and Durocher and Georgiou (2022) to develop a new framework...
Includes: Supplementary data
