Stakeholders’ interest in sustainability assurance process: An examination of assurance statements reported by Australian companies

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    Abstract

    This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders.
    Original languageEnglish
    Pages (from-to)655-687
    Number of pages33
    JournalManagerial Auditing Journal
    Volume31
    Issue number6/7
    DOIs
    Publication statusPublished - 2016

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