Clicca qui per scaricare

The assurance of non-financial disclosure: A longitudinal analysis of the academic and professional literature
Autori/Curatori: Michele Guidi, Marco Giuliani, Maria Serena Chiucchi, Stefano Marasca 
Anno di pubblicazione:  2021 Fascicolo: 2  Lingua: Inglese 
Numero pagine:  40 P. 5-44 Dimensione file:  763 KB
DOI:  10.3280/FR2021-002001
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

Various studies argue that non-financial information is particularly relevant for business stakeholders. To reduce the risks related to information asymmetries and "window dressing" practices and to enhance the credibility of non-financial information, the need for assurance has arisen. In recent years, scientific and professional interest in the issues related to the assurance of non-financial information has increased. Up to now, there have been very few studies on the evolution of non-financial disclosure (NFD) assurance, nor have scholars addressed the possible gaps and future research perspectives in this field. A systematic review is developed with the following aims: first, to explore the evolution of the NFD assurance literature by systematising academic studies (i.e., papers published in scientific journals) and professional contributions (i.e., papers published in non-scientific sources) from the auditing field, and second, to understand whether theory and practice have influenced each other in the field of NFD assurance, i.e., whether a bridge between theory and practice can be identified within this discourse. The main findings are the following: firstly, four stages can be identified in the evolution of the study of NFD assurance, and secondly, there is virtually no interaction between theory and practice, as practically no scientific papers are mentioned in professional papers, while academic scholars consider professional publications only as empirical data sources.

Keywords: non-financial information, assurance, sustainability, integrated reporting, influence, professional literature, literature review.
Jel Code: M42, M49, Q56

  1. Abrahamson E. and Fairchild E. (1999), Management Fashion: Lifecycles, Triggers, and Collective Learning Processes, Administrative Science Quarterly, 44(4), pp. 708-740,, DOI: 10.2307/2667053
  2. ACCA (2004), Towards transparency: Progress on global sustainability reporting 2004. London.
  3. Accountancy Europe (2006), Key Issues in Sustainability Assurance. An Overview. Bruxelles.
  4. Ackers B. (2017), Independent corporate social responsibility assurance: A response to soft laws, or influenced by company size and industry sector?, International Journal of Disclosure and Governance, 14(4), pp. 278-298,
  5. Ackers B. and Eccles N. S. (2015), Mandatory corporate social responsibility assurance practices: The case of king III in South Africa, Accounting, Auditing and Accountability Journal, 28(4), pp. 515-550,, DOI: 10.1108/AAAJ-12-2013-1554
  6. Aghaei Chadegani A., Hadi S., Melor M. Y., Hadi F., Masood F., et al. (2013), A Comparison between Two Main Academic Literature Collections: Web of Science and Scopus Databases, Asian Social Science, 9(5), pp. 18-26,
  7. Alon A. and Vidovic M. (2015), Sustainability performance and assurance: Influence on reputation, Corporate Reputation Review, 18(4), pp. 337-352,
  8. Al-Shaer H. and Zaman M. (2018), Credibility of sustainability reports: The contribution of audit committees, Business Strategy and the Environment, 27(7), pp. 973-986,
  9. Amran A., Lee S. P. and Devi S. S. (2014), The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality, Business Strategy and the Environment, 23(4), 217-235,
  10. Aria M. and Cuccurullo C. (2017), bibliometrix: An R-tool for comprehensive science mapping analysis, Journal of Informetrics, 11(4), pp. 959-975,
  11. Atkinson K. M., Koenka A. C., Sanchez C. E., Moshontz H. and Cooper H. (2015), Reporting standards for literature searches and report inclusion criteria: Making research syntheses more transparent and easy to replicate, Research Synthesis Methods, 6(1), pp. 87-95,
  12. Bagnoli M. and Watts S. G. (2017), Voluntary Assurance of Voluntary CSR Disclosure, Journal of Economics and Management Strategy, 26(1), pp. 205-230,
  13. Ballou B., Chen P. C., Grenier J. H. and Heitger D. L. (2018), Corporate social responsibility assurance and reporting quality: Evidence from restatements, Journal of Accounting and Public Policy, 37(2), pp. 167-188,
  14. Bepari M. K. and Mollik A. T. (2016), Stakeholders’ interest in sustainability assurance process: An examination of assurance statements reported by Australian companies, Managerial Auditing Journal, 31(6-7), pp. 655-687,, DOI: 10.1108/MAJ-06-2015-1208
  15. Birkey R. N., Michelon G., Patten D. M. and Sankara J. (2016), Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context, Accounting Forum, 40(3), pp. 143-152,
  16. Boiral O., Heras-Saizarbitoria I., Brotherton M.-C. and Bernard, J. (2018), Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers, Journal of Business Ethics, pp. 1-15,
  17. Braam G. and Peeters R. (2018), Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development, Corporate Social Responsibility and Environmental Management, 25(2), pp. 164-181,
  18. Braam G. J. M., Uit De Weerd L., Hauck M. and Huijbregts M. A. J. (2016), Determinants of corporate environmental reporting: The importance of environmental performance and assurance, Journal of Cleaner Production, 129, pp. 724-734,
  19. Branco M. C., Delgado C., Gomes S. F. and Eugénio T. C. P. (2014), Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal, Managerial Auditing Journal, 29(3), pp. 237-252,
  20. Briem C. R. and Wald A. (2018), Implementing third-party assurance in integrated reporting: Companies’ motivation and auditors’ role, Accounting, Auditing and Accountability Journal, 31(5), pp. 1461-1485,, DOI: 10.1108/AAAJ-03-2016-2447
  21. Brown V. L. and Kohlbeck M. J. (2017), Providing assurance for sustainability reports: An instructional case, Issues in Accounting Education, 32(3), pp. 95-102,
  22. Brown-Liburd H. and Zamora V. L. (2015), The role of corporate social responsibility (CSR) assurance in investors’ judgments when managerial pay is explicitly tied to CSR performance, Auditing, 34(1), pp. 75-96,
  23. Cantino V., Devalle A., Fiandrino S. and Busso D. (2019), The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy, Financial Reporting,, DOI: 10.3280/FR2019-001004
  24. Casey R. J. and Grenier J. H. (2015), Understanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States, Auditing, 34(1), pp. 97-130,
  25. Chen L., Srinidhi B., Tsang A. and Yu W. (2016), Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports, Journal of Management Accounting Research, 28(2), pp. 53-76,
  26. Cheng M. M., Green W. J. and Ko J. C. W. (2015), The impact of strategic relevance and assurance of sustainability indicators on investors’ decisions, Auditing, 34(1), pp. 131-162,
  27. Chiucchi M. S., Giuliani M. and Marasca S. (2018), Levers and barriers to the implementation of intellectual capital reports: A field study, The Routledge Companion to Intellectual Capital,, DOI: 10.4324/9781315393100
  28. Cho C. H., Michelon G., Patten D. M. and Roberts R. W. (2014), CSR report assurance in the USA: An empirical investigation of determinants and effects, Sustainability Accounting, Management and Policy Journal, 5(2), pp. 130-148,, DOI: 10.1108/SAMPJ-01-2014-0003
  29. Cohen J. R. and Simnett R. (2015), CSR and assurance services: A research agenda, Auditing, 34(1), pp. 59-74,
  30. Cohen J., Krishnamoorthy G. and Wright A. (2008), Waste Is Our Business, Inc.: The importance of non-financial information in the audit planning process, Journal of Accounting Education, 26(3), pp. 166-178,
  31. Compagnie Nationale des Commissaires aux Comptes (CNCC) (2004), Informal Guidance on Pratique professionnelle relative au rapport du Commissaire aux Comptes sur certaines données ou informations environnementales et sociales ou sur les procédures d’établissement de ces données ou informations, contenus dans le rapport rendant compte en matière de développement durable, --
  32. Consiglio Nazionale dei Dottori Commercialisti (CNDC) (2006), Linee guida per l’asseverazione dei report di sostenibilità, --
  33. Coram P. J., Monroe G. S. and Woodliff D. R. (2009), The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation, Auditing, 28(1), pp. 137-151,
  34. CPA Australia (2004), Triple Bottom Line – A Study of Assurance Statements Worldwide. Melbourne.
  35. Cuadrado-Ballesteros B., Martínez-Ferrero J. and García-Sánchez I. M. (2017), Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance, International Business Review, 26(6), pp. 1141-1156,
  36. Darus F., Sawani Y., Zain M. M. and Janggu T. (2014), Impediments to CSR assurance in an emerging economy, Managerial Auditing Journal, 29(3), pp. 253-267,, DOI: 10.1108/MAJ-04-2013-0846
  37. De Villiers C. and Sharma U. (2017), A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting, Critical Perspectives on Accounting,
  38. Deegan C., Cooper B. J. and Shelly M. (2006a), An investigation of TBL report assurance statements: Australian evidence, Australian Accounting Review, 16(39), pp. 2-18,
  39. Deegan C., Cooper B. J. and Shelly M. (2006b), An investigation of TBL report assurance statements: UK and European evidence, Managerial Auditing Journal, 21(4), pp. 329-371,, DOI: 10.1108/02686900610661388
  40. Dumay J. (2016), A critical reflection on the future of intellectual capital: from reporting to disclosure. Journal of Intellectual Capital 17, pp. 168-184,, DOI: 10.1108/JIC-08-2015-0072
  41. Edgley C. R., Jones M. J. and Solomon J. F. (2010), Stakeholder inclusivity in social and environmental report assurance, Accounting, Auditing and Accountability Journal, 23(4), pp. 532-557,, DOI: 10.1108/09513571011041615
  42. Elliott R.K. (2002), Twenty-First Century Assurance, Auditing: A Journal of Practice and Theory, 21 (1), pp. 139-146,
  43. Elliott R.K. and Jacobson P.D. (2002), The Evolution of the Knowledge Professional, Accounting Horizons, 16 (1), pp. 69-80,
  44. FAR SRS (The Swedish association of auditors) (2004), Proposed Recommendation on Independent Review of Voluntary Separate Sustainability Report, --
  45. Farooq M. and De Villiers C. (2017), The market for sustainability assurance services: A comprehensive literature review and future avenues for research, Pacific Accounting Review, 29, pp. 79-106,, DOI: 10.1108/PAR-10-2016-0093
  46. Fazzini M. and Dal Maso L. (2016), The value relevance of “assured” environmental disclosure: The Italian experience, Sustainability Accounting, Management and Policy Journal, 7(2), pp. 225-245,, DOI: 10.1108/SAMPJ-10-2014-0060
  47. Federation des Experts Comptables Europeens (FEE) (2006), Key Issues in Sustainability Assurance. An Overview, --
  48. Ferguson A. and Pündrich G. (2015), Does industry specialist assurance of non-financial information matter to investors?, Auditing, 34(2), pp. 121-146,
  49. Fernandez-Feijoo B., Romero S. and Ruiz S. (2015), Multilevel Approach to Sustainability Report Assurance Decisions, Australian Accounting Review, 25(4), pp. 346-358,
  50. Fernandez-Feijoo B., Romero S. and Ruiz S. (2016), The assurance market of sustainability reports: What do accounting firms do?, Journal of Cleaner Production, 139, pp. 1128-1137,
  51. Fernandez-Feijoo B., Romero S. and Ruiz S. (2018), Financial Auditor and Sustainability Reporting: Does it matter?, Corporate Social Responsibility and Environmental Management, 25(3), pp. 209-224, doi 10.1002/csr.1449.
  52. Fink A. (1998), Conducting Research Literature Reviews: From the Internet to Paper. (London: Sage Publishing).
  53. Fonseca A. (2010), How credible are mining corporations’ sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining and metals, Corporate Social Responsibility and Environmental Management, 17(6), pp. 355-370,
  54. Fornaciari L. and Pesci C. (2018), Global financial crisis and relevance of GRI disclosure in Italy. Insights from the stakeholder theory and the legitimacy theory, Financial Reporting,, DOI: 10.3280/FR2018-001003
  55. Fuhrmann S., Ott C., Looks E. and Guenther T. W. (2017), The contents of assurance statements for sustainability reports and information asymmetry, Accounting and Business Research, 47(4), pp. 369-400,, DOI: 10.1080/00014788.2016.1263550
  56. Gillet C. (2012), A study of sustainability verification practices: The French case, Journal of Accounting and Organizational Change, 8(1), pp. 62-84,, DOI: 10.1108/18325911211205748
  57. Gillet-Monjarret C. (2015), Assurance of Sustainability Information: A Study of Media Pressure, Accounting in Europe, 12(1), pp. 87-105,
  58. Gillet-Monjarret C. and Rivière-Giordano G. (2017). Sustainability assurance: A literature review [La vérification sociétale: Une revue de la littérature]. Comptabilite Controle Audit, 23(2), pp. 11-62,
  59. Girella L., Abela M. and Ferrari E. R. (2018), Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting, Financial Reporting,, DOI: 10.3280/FR2018-001005
  60. Giuliani M. and Chiucchi M.S. (2019), Guess who’s coming to dinner: the case of IC reporting in Italy, Journal of Management and Governance, 23, pp. 403-433,
  61. Global Reporting Initiative (GRI) (2006), Sustainability Reporting Guidelines, --
  62. Gomes S. F., Eugénio T. C. P. and Branco M. C. (2015), Sustainability reporting and assurance in Portugal, Corporate Governance (Bingley), 15(3), pp. 281-292,, DOI: 10.1108/CG-07-2013-0097
  63. Green W. and Li Q. (2012), Evidence of an expectation gap for greenhouse gas emissions assurance, Accounting, Auditing and Accountability Journal, 25(1), pp. 146-173,, DOI: 10.1108/09513571211191789
  64. Green W. and Zhou S. (2013), An International Examination of Assurance Practices on Carbon Emissions Disclosures, Australian Accounting Review, 23(1), pp. 54-66,
  65. Gürtürk A. and Hahn R. (2016), An empirical assessment of assurance statements in sustainability reports: Smoke screens or enlightening information?, Journal of Cleaner Production, 136, pp. 30-41,
  66. Herda D. N., Taylor M. E. and Winterbotham G. (2014), The Effect of Country-Level Investor Protection on the Voluntary Assurance of Sustainability Reports, Journal of International Financial Management and Accounting, 25(2), pp. 209-236,
  67. Hodge K., Subramaniam N. and Stewart J. (2009), Assurance of sustainability reports: Impact on report users’ confidence and perceptions of information credibility, Australian Accounting Review, 19(3), pp. 178-194,
  68. Huggins A., Green W. J. and Simnett, R. (2011), The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?, Current Issues in Auditing, 5(2), pp. A1-A12,
  69. Institut derWirtschaftsprufer in Deutschland (IDW) (2005), Germany Generally Accepted Assurance Principles for Audit or Review of Sustainability Reports (ED As), --
  70. Institute of Social and Ethical Accountability (ISEA) (1999), AA1000 Framework, --
  71. Institute of Social and Ethical Accountability (ISEA) (2003), ‘AA1000 Assurance Standard’, --
  72. International Auditing and Assurance Standard Board (IAASB) (2004), International Standard on Assurance Engagement 3000. Assurance Engagement Other than Audits or Reviews of Historical Information, International Auditing and Assurance Standards Board, New York, NY.
  73. Jones M. J. and Solomon, J. F. (2010), Social and environmental report assurance: Some interview evidence, Accounting Forum, 34(1), pp. 20-31,
  74. Jones P., Comfort D. and Hillier D. (2015), Materiality and external assurance in corporate sustainability reporting: An exploratory study of UK house builders, Property Management, 33(5), pp. 430-450,, DOI: 10.1108/PM-03-2015-0014
  75. Jones P., Hillier D. and Comfort D. (2014), Assurance of the leading UK food retailers’ corporate social responsibility/sustainability reports, Corporate Governance (Bingley), 14(1),, DOI: 10.1108/CG-03-2011-0027
  76. Junior R. M., Best P. J. and Cotter J. (2014), Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon, Journal of Business Ethics, 120(1), pp. 1-11,
  77. Kaplan R. S. (2011), Accounting Scholarship that Advances Professional Knowledge and Practice, The Accounting Review, 86(2), pp.367-83.
  78. Kend M. (2015), Governance, firm-level characteristics and their impact on the client’s voluntary sustainability disclosures and assurance decisions, Sustainability Accounting, Management and Policy Journal, 6(1), pp. 54-78,, DOI: 10.1108/SAMPJ-12-2013-0061
  79. Kim I. and Kuljis J. (2010), Applying Content Analysis to Web-based Content, Journal of Computing and Information Technology, 18(4), pp. 369-75,
  80. Kolk A. and Perego P. (2010), Determinants of the adoption of sustainability assurance statements: An international investigation, Business Strategy and the Environment, 19(3), pp. 182-198,
  81. KPMG (2002), The KPMG Survey of Corporate Responsibility Reporting 2002. Amstelveen.
  82. KPMG (2005), The KPMG Survey of Corporate Responsibility Reporting 2005. Amstelveen.
  83. KPMG (2008), The KPMG Survey of Corporate Responsibility Reporting 2008. Amstelveen.
  84. KPMG (2011), The KPMG Survey of Corporate Responsibility Reporting 2011. Amstelveen.
  85. KPMG (2013), The KPMG Survey of Corporate Responsibility Reporting 2013. Amstelveen.
  86. KPMG (2015), The KPMG Survey of Corporate Responsibility Reporting 2015. Amstelveen.
  87. Kuzey C. and Uyar A. (2017), Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey, Journal of Cleaner Production, 143, pp. 27-39,
  88. Lee J.H. (1997), Analyses of multiple evidence combination, ACM International Conference on Research Development in Information Retrieval, pp. 267-276,, DOI: 10.1145/258525.258587
  89. Levy Y. and Ellis T. J. (2006), A Systems Approach to Conduct an Effective Literature Review in Support of Information Systems Research, Informing Science: The International Journal of an Emerging Transdiscipline, 9, pp. 181-212,, DOI: 10.28945/479
  90. Littell J. H., Corcoran, J. and Pillai V. (2008), Systematic Reviews and Meta-Analysis, Oxford University Press, USA.
  91. Lutz R. R. and Woodhouse, R. M. (1997), Requirements analysis using forward and backward search, Annals of Software Engineering, 3(1), p. 459,, DOI: 10.1023/A:1018929719710
  92. MacDonald L. D. and Richardson A. J. (2011), Does academic management accounting lag practice? A cliometric study, Accounting History, 16(4), pp. 365-388,, DOI: 10.1177/1032373211417989
  93. Macintosh N. and Quattrone P. (1994), Management Accounting and Control Systems. (New York: J. Wiley).
  94. Manetti G. and Becatti L. (2009), Assurance services for sustainability reports: Standards and empirical evidence, Journal of Business Ethics, 87(SUPPL. 1), pp. 289-298,
  95. Manetti G. and Toccafondi S. (2012), The Role of Stakeholders in Sustainability Reporting Assurance, Journal of Business Ethics, 107(3), pp. 363-377,
  96. Maroun W. (2017), Assuring the integrated report: Insights and recommendations from auditors and preparers, British Accounting Review, 49(3), pp. 329-346,
  97. Maroun W. (2018), Modifying assurance practices to meet the needs of integrated reporting: The case for “interpretive assurance”, Accounting, Auditing and Accountability Journal, 31(2), pp. 400-427,, DOI: 10.1108/AAAJ-10-2016-2732
  98. Martínez-Ferrero J. and García-Sánchez I.M. (2017a), Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports, International Business Review, 26(1), pp. 102-118,
  99. Martínez-Ferrero J. and García-Sánchez I.M. (2017b), Sustainability assurance and assurance providers: Corporate governance determinants in stakeholder-oriented countries, Journal of Management and Organization, 23(5), pp. 647-670,
  100. Martínez-Ferrero J. and García-Sánchez I.M. (2017c), Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information? Business Ethics, 26(3), pp. 223-239,
  101. Martínez-Ferrero J. and García-Sánchez I.M. (2018), The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers, Journal of Business Ethics, 150(4), pp. 971-990,
  102. Martínez-Ferrero J., García-Sánchez I.M. and Ruiz-Barbadillo E. (2018), The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants, Business Strategy and the Environment, 27(8), pp. 1181-1196,
  103. McGeachin A., Teixeira A. and Zambon S. (2016), The “Real” Impact Factor: Accounting Research, Practice and Users: Towards a New Relationship between Academia, Professionals, and Standard Setters in Accounting, Financial Reporting, 1, pp. 5-13,, DOI: 10.3280/FR2016-001001
  104. Miller D., Greenwood R. and Prakash R. (2009), What happened to organization theory?, Journal of Management Inquiry, 18(4), pp. 273-279,, DOI: 10.1177/1056492609344672
  105. Mock T. (1995), Radical Ideas or Just a Case of the Emperor’s New Clothes?, Management Accounting, October, pp. 40-4.
  106. Mock T. J., Rao S. S. and Srivastava R. P. (2013), The development of worldwide sustainability reporting assurance, Australian Accounting Review, 23(4), pp. 280-294,
  107. Mock T. J., Strohm C. and Swartz K. M. (2007), An examination of worldwide assured sustainability reporting, Australian Accounting Review, 17(41), 67-77,
  108. Morimoto R., Ash J. and Hope C. (2005), Corporate Social Responsibility Audit: From Theory to Practice, Journal of Business Ethics, 62(4), pp. 315-325,
  109. Moroney R., Windsor C. and Aw Y. T. (2012), Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical analysis, Accounting and Finance, 52(3), pp. 903-939,
  110. O’Dwyer B. (2011), The Case of Sustainability Assurance: Constructing a New Assurance Service, Contemporary Accounting Research, 28(4), pp. 1230-1266,
  111. O’Dwyer B. and Owen D. L. (2005), Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation, British Accounting Review, 37(2), pp. 205-229,
  112. O’Dwyer B., Owen D. and Unerman J. (2011), Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting, Accounting, Organizations and Society, 36(1), pp. 31-52,
  113. Park J. and Brorson T. (2005), Experiences of and views on third-party assurance of corporate environmental and sustainability reports, Journal of Cleaner Production, 13(10-11), pp. 1095-1106,
  114. Parker L. D., Guthrie J. and Linacre S. (2011), The relationship between academic accounting research and professional practice, Accounting, Auditing & Accountability Journal, 24(1), pp. 5-14,, DOI: 10.1108/09513571111098036
  115. Perego P. and Kolk A. (2012), Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports, Journal of Business Ethics, 110(2), pp. 173-190,
  116. Perez F. and Sanchez L. E. (2009), Assessing the evolution of sustainability reporting in the mining sector, Environmental Management, 43(6), pp. 949-961,
  117. Peters G. F. and Romi A. M. (2015), The association between sustainability governance characteristics and the assurance of corporate sustainability reports, Auditing, 34(1), pp. 163-198,
  118. Pfeffer J. (2007), A Modest Proposal: How We Might Change the Process and Product of Managerial Research, Academy of Management Journal, 50(6), pp. 1334-45.
  119. Pflugrath G., Roebuck P. and Simnett R. (2011), Impact of assurance and assurer’s professional affiliation on financial analysts’ assessment of credibility of corporate social responsibility information, Auditing, 30(3), pp. 239-254,
  120. Pizzo M., Moscariello N., Teodori C., Veneziani M., Rocca L., Quagli A. and Roncagliolo E. (2016), Who Influences Whom? An Exploratory Analysis of the Interrelations between Accounting Research and the IASB’s Standard Setting Activity, Financial Reporting, 1, pp. 77-94,, DOI: 10.3280/FR2016-001005
  121. Power M. K. and Gendron Y. (2015), Qualitative Research in Auditing: A Methodological Roadmap, Auditing, 34(2), pp. 147-165,
  122. Quagli A., Avallone F. and Ramassa P. (2016), The Real Impact Factor and the Gap between Accounting Research and Practice, Financial Reporting, 1, pp. 29-58,, DOI: 10.3280/FR2016-001003
  123. Reimsbach D., Hahn R. and Gürtürk A. (2018), Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing, European Accounting Review, 27(3), pp. 559-581,, DOI: 10.1080/09638180.2016.1273787
  124. Richardson A. J. (1997), Social Closure in Dynamic Markets: The Incomplete Professional Project in Accountancy, Critical Perspectives on Accounting, 8(6), pp. 635-53.
  125. Ridley J., D’Silva K. and Szombathelyi M. (2011), Sustainability assurance and internal auditing in emerging markets, Corporate Governance, 11(4), pp. 475-488,, DOI: 10.1108/14720701111159299
  126. Romero S., Fernandez-Feijoo B. and Ruiz S. (2014), Perceptions of quality of assurance statements for sustainability reports, Social Responsibility Journal, 10(3), pp. 480-499,, DOI: 10.1108/SRJ-10-2012-0130
  127. Rossi A., & Tarquinio L. (2017), An analysis of sustainability report assurance statements: Evidence from Italian listed companies, Managerial Auditing Journal, 32(6), pp. 578-602,, DOI: 10.1108/MAJ-07-2016-1408
  128. Ruhnke K. and Gabriel A. (2013), Determinants of voluntary assurance on sustainability reports: An empirical analysis, Journal of Business Economics, 83(9), pp. 1063-1091,
  129. Sawani Y., Mohamed Zain M. and Darus F. (2010), Preliminary insights on sustainability reporting and assurance practices in Malaysia, Social Responsibility Journal, 6(4), pp. 627-645,, DOI: 10.1108/17471111011083482
  130. Schmitz J. and Leoni G. (2019), Accounting and auditing at the time of blockchain technology: a research agenda, Australian Accounting Review, 29(2), pp. 331-342,
  131. Seguí-Mas E., Bollas-Araya H. M. and Peiró P. A. (2016), Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative, CIRIEC-Espana Revista de Economia Publica, Social y Cooperativa, 87(1), pp. 39-68,, DOI: 10.7203/CIRIEC-E.87.7182
  132. Seguí-Mas E., Bollas-Araya H. M. and Polo-Garrido F. (2015), Sustainability assurance on the biggest cooperatives of the world: An analysis of their adoption and quality, Annals of Public and Cooperative Economics, 86(2), pp. 363-383,
  133. Seguí-Mas E., Polo-Garrido F. and Bollas-Araya H. M. (2018), Sustainability assurance in socially-sensitive sectors: A worldwide analysis of the financial services industry, Sustainability (Switzerland), 10(8),
  134. Sierra L., Zorio A and García-Benau M. A. (2013), Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies, Corporate Social Responsibility and Environmental Management, 20(6), pp. 359-370,
  135. Simnett R. (2012), Assurance of sustainability reports: Revision of ISAE 3000 and associated research opportunities, Sustainability Accounting, Management and Policy Journal, 3(1), pp. 89-98,, DOI: 10.1108/20408021211223570
  136. Simnett R. and Huggins A. L. (2015), Integrated reporting and assurance: Where can research add value?, Sustainability Accounting, Management and Policy Journal, 6(1), pp. 29-53,, DOI: 10.1108/SAMPJ-09-2014-0053
  137. Simnett R. and Nugent M. (2007), Developing an assurance standard for carbon emissions disclosures, Australian Accounting Review, 17(42), pp. 37-47,
  138. Simnett R., Nugent M. and Huggins A. L. (2009), Developing an international assurance standard on greenhouse gas statements, Accounting Horizons, 23(4), pp. 347-363,
  139. Simnett R., Vanstraelen A. and Chua W. F. (2009), Assurance on sustainability reports: An international comparison, Accounting Review, 84(3), pp. 937-967,
  140. Skouloudis A., Evangelinos K. and Kourmousis F. (2010), Assessing non-financial reports according to the Global Reporting Initiative guidelines: Evidence from Greece, Journal of Cleaner Production, 18(5), pp. 426-438,
  141. Smith J., Haniffa R. and Fairbrass J. (2011), A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance, Journal of Business Ethics, 99(3), pp. 425-439,
  142. Snyder H. (2019), Literature review as a research methodology: An overview and guidelines, Journal of Business Research, 104, pp. 333-339,
  143. Sobhan N., Hassan A. and Fletcher M. (2018), Corporate social responsibility and assurance disclosure practice: An investigation of the top 100 companies in Bangladesh, International Journal of Sustainable Economy, 10(3), pp. 283-313,, DOI: 10.1504/IJSE.2018.092863
  144. Srivastava R. P., Rao S. S. and Mock T. J. (2013), Planning and evaluation of assurance services for sustainability reporting: An evidential reasoning approach, Journal of Information Systems, 27(2), pp. 107-126,
  145. Standards Australia, Standard AS/NZS 5911 (Int) (2005), General Guidelines on the Verification, Validation and Assurance of Environmental and Sustainability Reports, --
  146. Stechemesser K. and Guenther E. (2012), Carbon accounting: A systematic literature review, Journal of Cleaner Production, 36, pp. 17-38,
  147. Sulaiman N. A. Mat Yasin F. and Muhamad R. (2018), Perspectives of Audit Quality: An Analysis, Asian Journal of Accounting Perspectives, 11(1), pp. 1-27.
  148. Sustainability Ltd and UNEP (2002), Trust Us: The Global Reporters 2002 Survey of Global Sustainability Reporting. London and Paris.
  149. Tranfield D., Denyer D. and Smart P. (2003), Towards a Methodology for Developing Evidence-Informed Management Knowledge by Means of Systematic Review, British Journal of Management, 14(3), pp. 207-222,, DOI: 10.1111/1467-8551.00375
  150. Tsai C.-F. (2014), Citation impact analysis of top ranked computer science journals and their rankings, Journal of Infometrics, 8, pp. 318-328;
  151. Unerman J. (2000), Methodological Issues: Reflections on Quantification in Corporate Social Reporting Content Analysis, Accounting, Auditing & Accountability Journal, 13(5), pp. 667-81,, DOI: 10.1108/09513570010353756
  152. Velte P. and Stawinoga M. (2017), Empirical research on corporate social responsibility assurance (CSRA): A literature review, Journal of Business Economics, 87(8), pp. 1017-1066,
  153. Venturelli A., Caputo F., Cosma S., Leopizzi R. and Pizzi S. (2017), Directive 2014/95/EU: Are Italian companies already compliant?, Sustainability (Switzerland), 9(8),
  154. Wallage P. (2000), Assurance on sustainability reporting: An auditor’s view, Auditing, 19(SUPPL.), pp. 52-65.
  155. Webster J. and Watson R. T. (2002), Analyzing the Past to Prepare for the Future: Writing a Literature Review, MIS Quarterly, 26(2), pp. xiii-xxiii.
  156. Wong J., Wong N., Li W. Y. and Chen L. (2016), Sustainability assurance: An emerging market for the accounting profession, Pacific Accounting Review, 28(3), pp. 238-259,, DOI: 10.1108/PAR-11-2014-0038
  157. Wong R. and Millington A. (2014), Corporate social disclosures: A user perspective on assurance, Accounting, Auditing and Accountability Journal, 27(5), pp. 863-887,, DOI: 10.1108/AAAJ-06-2013-1389
  158. Xiao Y. and Watson M. (2019), Guidance on Conducting a Systematic Literature Review, Journal of Planning Education and Research, 39(1), pp. 93-112,, DOI: 10.1177/0739456X17723971
  159. Zambon S. and Girella L. (2016), Accounting Theory and Accounting Practice as Loosely Coupled Systems: A Historical Perspective on the Italian Case (1930-1990), Financial Reporting, 1, pp. 95-113,, DOI: 10.3280/FR2016-001006
  160. Zambon S., Marasca S. and Chiucchi M. S. (2019), Special issue on “The role of intellectual capital and integrated reporting in management and governance: A performative perspective”, Journal of Management and Governance, 23(2), pp. 291-297,
  161. Zhou S., Simnett R. and Green W. J. (2016), Assuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider, Auditing, 35(3), pp. 141-168,
  162. Zorio A., García-Benau M. A. and Sierra L. (2013), Sustainability development and the quality of assurance reports: Empirical evidence, Business Strategy and the Environment, 22(7), pp. 484-500,

Michele Guidi, Marco Giuliani, Maria Serena Chiucchi, Stefano Marasca, in "FINANCIAL REPORTING" 2/2021, pp. 5-44, DOI:10.3280/FR2021-002001


FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche