Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan

AUDITING: A Journal of Practice & Theory (2019) 38 (4): 101–130.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Fit the actions to the words: The psychological contract perspective on organizations’ CSR adoption and employees’ job involvement
  • Mavis Yi-Ching Chen
  • Irene Wen-Fen Yang
  • Yi-Ting Lin
  • Nien-Chi Liu
Journal of Business Research (2025) 189: 115022.
Environmental greenwashing in Japan: the roles of corporate governance and assurance
  • Tomoki Oshika
  • Masayuki Koike
Meditari Accountancy Research (2024) 32 (7): 266.
Corporate Accountability for Human Rights: Evidence From Conflict Mineral Ratings
  • Habiba Al-Shaer
  • Khaldoon Albitar
  • Khaled Hussainey
Business & Society (2024) 63 (8): 1887.
The impact of ESG performance, reporting framework, and reporting assurance on the tone of ESG disclosures: Evidence from Chinese listed firms
  • Yanqi Sun
  • Dan Zhao
  • Yuanyuan Cao
Journal of Cleaner Production (2024) 466: 142698.
Financial Shared Service Centers and Corporate Misconduct: Evidence from China
  • Wang Dong
  • Yuan Meng
  • Jun Chen
  • Yun Ke
Journal of Business Ethics (2024)
Calls to Action: The Dangers of Negative CSR Information and Stakeholder Punishments
  • Lisa D. Lewin
  • Danielle E. Warren
Corporate Reputation Review (2024) 27 (1): 1.
Corporate governance perspective on environmental reporting: Literature review and future research agenda
  • Maria Aluchna
  • Maria Roszkowska‐Menkes
  • Sana Khan
Corporate Social Responsibility and Environmental Management (2024) 31 (3): 1550.
The impact of corporate governance statement assurance on financial professionals’ decisions
  • Konstantin Kühle
  • Reiner Quick
Accounting in Europe 1.
Do creditors appreciate CSR transparency and credibility in emerging markets?
  • Ali Uyar
  • Nouha Ben Arfa
  • Cemil Kuzey
  • Abdullah S. Karaman
Journal of Accounting Literature (2024)
International diversification and corporate social responsibility disclosure quality: Employee versus environmental dimensions
  • Rong Ma
  • Rakesh B. Sambharya
Corporate Social Responsibility and Environmental Management (2024) 31 (5): 4248.
글로벌 ESG 인증제도 현황과 시사점*
  • 규안 전
  • 세원 권
  • 희연 선우
  • 원석 하
Korean Accounting Journal (2024) 33 (1): 89.
Strategic responses of the clients of multinational audit firms to corporate governance audit regulation
  • Zayyad Abdul-Baki
  • Ahmed Diab
  • Abdelrhman Yusuf
Journal of Accounting Literature (2024)
Does corporate social responsibility relate to corporate social irresponsibility? Toward an integrative framework for future research
  • Thi Minh Ngoc Nguyen
  • Sébastien Brion
  • Vincent Chauvet
European Management Review (2024) 21 (4): 830.
Assuring Sustainability: Enhancing Environmental, Social and Governance (ESG) Ratings in Top-40 Johannesburg Stock of Exchange Companies
  • Celumusa Makepeace Chonco
  • Mziwendoda Cyprian Madwe
  • Amos Zungu
International Journal of Applied Research in Business and Management (2024) 5 (2)
Managerial ability and voluntary ESG disclosure and assurance: evidence from Taiwan
  • Mao-Feng Kao
  • Cih-Huei Jian
  • Chien-Hao Tseng
Sustainability Accounting, Management and Policy Journal (2024) 15 (1): 207.
Non-financial information assurance: a review of the literature and directions for future research
  • Muhammad Bilal Farooq
  • Asem Saad Ali Azantouti
  • Rashid Zaman
Sustainability Accounting, Management and Policy Journal (2024) 15 (1): 48.
What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance
  • Olivier Boiral
  • Marie‐Christine Brotherton
  • David Talbot
Business Ethics, the Environment & Responsibility (2024) 33 (4): 617.
Biodiversity reporting: standardization, materiality, and assurance
  • Viktor Elliot
  • Kristina Jonäll
  • Mari Paananen
  • Jan Bebbington
  • Giovanna Michelon
Current Opinion in Environmental Sustainability (2024) 68: 101435.
Expectations for sustainability reporting from users, preparers, and the accounting profession
  • Hamilton Elkins
  • Gary Entwistle
  • Regan N. Schmidt
International Journal of Disclosure and Governance (2024) 21 (1): 143.
Greenhouse gas assurance, board diversity and cost of debt: a quantile approach
  • Andreas G. Koutoupis
  • Leonidas G. Davidopoulos
  • Jamel Azibi
  • Abdelaziz Hakimi
  • Hatem Mansali
EuroMed Journal of Business (2024) 19 (4): 1141.
Fulfilling stakeholders' demand: Exploring CSR assurance's contribution to firms' environmental and social disclosures
  • Samuel Jebaraj Benjamin
  • Vida Botes
  • Rajani Singh
Business Strategy & Development (2024) 7 (1)
External corporate governance and assurance of corporate social responsibility reports: evidence from China
  • Peiran Liu
  • Ziyang Li
  • Peng Luo
Sustainability Accounting, Management and Policy Journal (2023) 14 (2): 420.
Defining CSR disclosure quality: a review and synthesis of the accounting literature
  • Andrew C. Stuart
  • Stephen H. Fuller
  • Nicole M. Heron
  • Tracey J. Riley
Journal of Accounting Literature (2023) 45 (1): 1.
Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China
  • Lin Liao
  • Yukun Pan
  • Daifei (Troy) Yao
Accounting & Finance (2023) 63 (2): 2677.
Internationalization and breaking the glass ceiling: An institutional perspective
  • Wen-Ting Lin
  • Chia-Ling Lee
  • David Ahlstrom
International Business Review (2023) 32 (1): 102068.
Does external assurance stimulate higher CSR performance in subsequent periods? The moderating effect of governance and firm visibility
  • Ali Uyar
  • Moataz Elmassri
  • Cemil Kuzey
  • Abdullah S. Karaman
Corporate Governance: The International Journal of Business in Society (2023) 23 (4): 677.
The Role of Long-Term Institutional Ownership in Sustainability Report Assurance: Global Evidence
  • Abdulaziz A. Alomran
  • Kholod F. Alsahali
Sustainability (2023) 15 (4): 3492.
Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption?
  • Ali Uyar
  • Hany Elbardan
  • Cemil Kuzey
  • Abdullah S. Karaman
International Journal of Accounting & Information Management (2023) 31 (1): 1.
Does investment stimulate or inhibit CSR transparency? The moderating role of CSR committee, board monitoring and CEO duality
  • Ali Meftah Gerged
  • Cemil Kuzey
  • Ali Uyar
  • Abdullah S. Karaman
Journal of Business Research (2023) 159: 113762.
Achieving sustainable business: The nexus between external sustainability assurance, CSR strategy and emission reduction
  • Ayman Issa
  • Jalal Rajeh Hanaysha
Corporate Social Responsibility and Environmental Management (2023) 30 (6): 3095.
What underlies key audit matters? Evidence from Taiwan
  • Shao-Huai Liang
  • Yu-Ting Hsieh
  • Hsuan-Chu Lin
  • Hui-Yu Hsiao
Review of Quantitative Finance and Accounting (2023) 60 (3): 1243.
CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation
  • Hany Elbardan
  • Ali Uyar
  • Cemil Kuzey
  • Abdullah S. Karaman
Journal of International Accounting, Auditing and Taxation (2023) 53: 100579.
Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting
  • Cemil Kuzey
  • Hany Elbardan
  • Ali Uyar
  • Abdullah S. Karaman
International Journal of Accounting & Information Management (2023) 31 (5): 808.
The Value of Auditor Assurance in Cryptocurrency Trading
  • Jingyi Qian
SSRN Electronic Journal (2023)
Do shareholders reward or punish risky firms due to CSR reporting and assurance?
  • Ali Uyar
  • Simone Pizzi
  • Fabio Caputo
  • Cemil Kuzey
  • Abdullah S. Karaman
Managerial and Decision Economics (2022) 43 (5): 1596.
An empirical study of sustainability reporting assurance: current trends and new insights
  • Kholod Fahad Alsahali
  • Ricardo Malagueño
Journal of Accounting & Organizational Change (2022) 18 (5): 617.
Contribution of CSR assurance quality to the market valuation of voluntary standalone reports: An investigation of the French context
  • Mehdi Nekhili
  • Amira Lajmi
  • Haithem Nagati
  • Gilles Paché
Management international (2022) 26 (6): 73.
Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms
  • Isabel‐María García‐Sánchez
  • Nazim Hussain
  • Sana‐Akbar Khan
  • Jennifer Martínez‐Ferrero
Corporate Social Responsibility and Environmental Management (2022) 29 (1): 89.
Role of green financing and corporate social responsibility (CSR) in technological innovation and corporate environmental performance: a COVID-19 perspective
  • Ala Eldin Awawdeh
  • Mohammed Ananzeh
  • Ahmad Ibrahiem El-khateeb
  • Ahmad Aljumah
China Finance Review International (2022) 12 (2): 297.
How does the EU non‐financial directive affect the assurance market?
  • Isabel‐María García‐Sánchez
  • Laura Sierra‐García
  • María‐Antonia García‐Benau
Business Ethics, the Environment & Responsibility (2022) 31 (3): 823.
Sürdürülebilirlik Raporlaması ve Bağımsız Güvence Kararlarının Belirleyicileri
  • Hüseyin TEMİZ
  • Yasin ŞEKER
  • Fevzi Serkan ÖZDEMİR
Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi (2022) 17 (3): 862.
Creating sustainability reports that matter: an investigation of factors behind the narratives
  • Habiba Al-Shaer
  • Khaldoon Albitar
  • Khaled Hussainey
Journal of Applied Accounting Research (2022) 23 (3): 738.
A snapshot of sustainability assurance market in New Zealand
  • Pei-Chi Kelly Hsiao
  • Tom Scott
  • Zeting Zang
Pacific Accounting Review (2022) 34 (5): 669.
CSR assurance practice and financial distress likelihood: evidence from India
  • Kofi Mintah Oware
  • Kingsley Appiah
Meditari Accountancy Research (2022) 30 (6): 1470.
SÜRDÜRÜLEBİLİRLİK, KURUMSAL SOSYAL SORUMLULUK VE FİNANSMANA ERİŞİM ARASINDAKİ İLİŞKİNİN İNCELENMESİ: BIST ÖRNEĞİ
  • Hüseyin TEMİZ
  • İdris VARICI
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi (2022) 9 (1): 406.
CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?
  • Abdullah S. Karaman
  • Nurlan Orazalin
  • Ali Uyar
  • Muhammad Shahbaz
Energy Policy (2021) 149: 112007.
Measuring CSR Disclosure when Assessing Stock Market Effects
  • Annika Beelitz
  • Charles H. Cho
  • Giovanna Michelon
  • Dennis M. Patten
Accounting and the Public Interest (2021) 21 (1): 1.
Research on extended external reporting assurance: Trends, themes, and opportunities
  • Elmar R. Venter
  • Lanise van Eck
Journal of International Financial Management & Accounting (2021) 32 (1): 63.
An Empirical Study of Sustainability Reporting Assurance: Current Trends and New Insights
  • Kholod Alsahali
  • Ricardo Malagueño
SSRN Electronic Journal (2021)
Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context
  • Khaldoon Albitar
  • Habiba Al-Shaer
  • Mahmoud Elmarzouky
International Journal of Accounting & Information Management (2021) 29 (3): 410.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept