The research analysis with a positivist approach whether the quality of disclosure can be associated with the choice of having external assurance. The aim is to investigate whether companies that decide to turn to an external assurance provider show also an higher commitment toward accountability. the study also examines whether differences in the quality of disclosure ca be reconciled with the choice of different types of assurance provider
The role of external assurance on the quality of environmental disclosure: evidence from two environmentally sensitive industries
Mian, Livia
2017/2018
Abstract
The research analysis with a positivist approach whether the quality of disclosure can be associated with the choice of having external assurance. The aim is to investigate whether companies that decide to turn to an external assurance provider show also an higher commitment toward accountability. the study also examines whether differences in the quality of disclosure ca be reconciled with the choice of different types of assurance providerFile in questo prodotto:
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Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/20.500.12608/25442