The DOI matches its Crossref record; 7 of the 7 references it cites were found in a registry or an index.
CSR and Assurance Services: A Research Agenda
Abstract
SUMMARY: This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.
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Citations
Cites
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Lerner, J. S., & Tetlock, P. E. (1999) · Psychological Bulletin · doi:10.1037/0033-2909.125.2.255 · Cited by 2,383
The role of environmental disclosures as tools of legitimacy: A research note
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Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012) · The Accounting Review · doi:10.2308/accr-10218 · Cited by 1,916
Accountability and the Perseverance of First Impressions
Tetlock, P. E. (1983) · Social Psychology Quarterly · doi:10.2307/3033716 · Cited by 513 · cited 1×
“The authors also suggest using the theory of accountability (Tetlock 1983; Lerner and Tetlock 1999) to evaluate whether IAs will perform this task differently contingent upon whom they are primarily accountable to.”
The Case of Sustainability Assurance: Constructing a New Assurance Service *
O’Dwyer, B. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01108.x · Cited by 321
The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions
Cheng, M. M., Green, W. J., & Ko, J. C. W. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50738 · Cited by 317
Assurance on sustainability reports: An international comparison
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009) · The Accounting Review · doi:10.2308/accr.2009.84.3.937 · Cited by 184
Self-citation
Research works printed but not linked: 26
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- Ballou, 2012, Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research, Accounting Horizons, 26, 265, 10.2308/acch-50088 · DOI · Paper page
- Brown-Liburd, 2015, The role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance, Auditing: A Journal of Practice & Theory, 10.2308/ajpt-50813 · DOI · Paper page
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- Casey, R., and J. H. Grenier. 2015. Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States. Auditing: A Journal of Practice & Theory 34 (1). · DOI · Paper page
- Cho, 2012, Do actions speak louder than words? An empirical investigation of corporate environmental reputation, Accounting, Organizations and Society, 37, 14, 10.1016/j.aos.2011.12.001 · DOI · Paper page
- Cohen, 2004, The corporate governance mosaic and financial reporting quality, Journal of Accounting Literature, 87
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- DeFond, 2014, A review of archival auditing research
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- Huggins, 2011, The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?, Current Issues in Auditing, 5, A1, 10.2308/ciia-50083 · DOI
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- Peters, 2015, The association between sustainability governance characteristics and the assurance of corporate sustainability reports, Auditing: A Journal of Practice & Theory, 10.2308/ajpt-50849 · DOI · Paper page
- Pflugrath, 2011, Impact of assurance and assurer's professional affiliation on financial analysts? Assessment of credibility of corporate social responsibility information, Auditing: A Journal of Practice & Theory, 30, 32, 10.2308/ajpt-10047 · DOI · Paper page
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- Trotman, 2015, Internal audit's role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors, Auditing: A Journal of Practice & Theory, 10.2308/ajpt-50675 · DOI · Paper page
- Viscelli, T. 2013. The ERM process: Evidence from Interviews of ERM Champions. Unpublished dissertation, Kennesaw State University. Available at: http://digitalcommons.kennesaw.edu/etd/582/
Cited by
Mandatory CSR and sustainability reporting: economic analysis and literature review
Christensen, H. B., Hail, L., & Leuz, C. (2021) · Review of Accounting Studies · doi:10.1007/s11142-021-09609-5 · Cited by 1,923
The economic consequences associated with integrated report quality: Capital market and real effects
Barth, M. E., Cahan, S. F., Chen, L., & Venter, E. R. (2017) · Accounting, Organizations and Society · doi:10.1016/j.aos.2017.08.005 · Cited by 602
Corporate social responsibility research in accounting
Huang, X. ‘., & Watson, L. (2015) · Journal of Accounting Literature · doi:10.1016/j.acclit.2015.03.001 · Cited by 483
The expansion of non-financial reporting: an exploratory study
Stolowy, H., & Paugam, L. (2018) · Accounting and Business Research · doi:10.1080/00014788.2018.1470141 · Cited by 328
Velte, P., & Stawinoga, M. (2017) · Journal of Management Control · doi:10.1007/s00187-016-0235-4 · Cited by 316
Metadata
- Authors
- Cohen, J. R., & Simnett, R.
- Venue
- AUDITING: A Journal of Practice & Theory
- Publisher
- American Accounting Association
- Published
- 2014-07-01
- Volume
- 34
- Issue
- 1
- Pages
- 59-74
- ISSN
- 0278-0380 (ISSN-L)
- 1558-7991
- OpenAlex
- W2096766070
- Cited by
- 488
- References
- 7
- FWCI
- 71.12
- Type
- journal article
- Language
- en
- Open access
- closed
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