...Hien Hoang; Ken T. Trotman SUMMARY We examine whether CSR assurance increases investors' fundamental value estimates, whether this effect depends on the type of assurance (reasonable versus limited), and whether investors are prompted to explicitly assess the company's performance. We conduct a 3...

... Knechel. May 2014 July 2014 2015 corporate social responsibility CSR assurance assurance services assurance research For individuals to rely on CSR disclosures and to make the types of decisions (e.g., investing) that these disclosures are meant to inform with a high...