... of corporate practices. Our results suggest the complement view of governance mechanisms proposed by Doidge, Karolyi, and Stulz (2007) applies in this emergent nonfinancial auditing market. sustainability assurance audit quality corporate social responsibility nonfinancial reporting...

...Helen Brown-Liburd; Valentina L. Zamora SUMMARY While corporate social responsibility (CSR) reports are intended to faithfully represent CSR performance, voluntarily disclosed CSR information tends to be positive, and demand is rising for both independent assurance and integrated reporting of CSR...

...Jeffrey R. Cohen; Roger Simnett 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...

...Gary Pflugrath; Peter Roebuck; Roger Simnett SUMMARY This study reports the results of a behavioral experiment examining whether financial analysts from Australia, the United States, and the United Kingdom perceive a difference in the credibility of stand-alone corporate social responsibility...