Publication: The role of sustainability performance and accounting assurors in sustainability assurance engagements
The role of sustainability performance and accounting assurors in sustainability assurance engagements
Date
Date
Date
Citations
Hummel, K., Schlick, C., & Fifka, M. (2019). The role of sustainability performance and accounting assurors in sustainability assurance engagements. Journal of Business Ethics, 154, 733–757. https://doi.org/10.1007/s10551-016-3410-5
Abstract
Abstract
Abstract
Research on sustainability assurance is still in its beginnings. One of the key questions in this field that also is of highest practical relevance is concerned with the quality of the assurance process. However, a common understanding of assurance quality and how it should be measured is still missing. We try to close this gap by building on the financial audit literature. We introduce a definition of assurance quality that comprises two key aspects: the depth of the assurance process and the breadth of the assurance statement. Based
Metrics
Downloads
Views
Additional indexing
Creators (Authors)
- Hummel, Katrin
- Schlick, Christian
- Fifka, Matthias
Volume
Volume
Volume
Number
Number
Number
Page range/Item number
Page range/Item number
Page range/Item number
Page end
Page end
Page end
Item Type
Item Type
Item Type
In collections
Scope
Scope
Scope
Language
Language
Language
Publication date
Publication date
Publication date
Date available
Date available
Date available
ISSN or e-ISSN
ISSN or e-ISSN
ISSN or e-ISSN
OA Status
OA Status
OA Status
Publisher DOI
Other Identification Number
Other Identification Number
Other Identification Number
Metrics
Downloads
Views
Citations
Hummel, K., Schlick, C., & Fifka, M. (2019). The role of sustainability performance and accounting assurors in sustainability assurance engagements. Journal of Business Ethics, 154, 733–757. https://doi.org/10.1007/s10551-016-3410-5
