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Keywords: Country development
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Journal Articles
Journal of Applied Accounting Research (2025) 26 (2): 333–361.
Published: 19 September 2024
... assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship...
