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Título
Board committees and non-financial information assurance services
Autor(es)
Materia
Non-financial information
Assurance
Audit committee
CSR committee
Agency theory
Clasificación UNESCO
5311.02 Gestión Financiera
5303.01 Contabilidad Financiera
5311 Organización y Dirección de Empresas
Fecha de publicación
2021
Editor
Springerlink
Citación
García-Sánchez, IM., Raimo, N., Amor-Esteban, V. et al. Board committees and non-financial information assurance services. J Manag Gov (2021). https://doi.org/10.1007/s10997-021-09613-6
Resumen
[EN] The objective of this study is to examine the role that the specialized committees, created within the board of directors, and the auditor play in relation to the hiring of a non-financial information assurance service and in relation to the choices of the assurance provider for such non-financial information. Specifically, this study analyses the effect of the independence and specialisation of the audit committee, the existence of a CSR committee, and the reputation of the financial auditor associated with its classification as Big4. The results indicate that those responsible for financial information do not show interest in contracting an assurance service, especially if it is realized by an accountant provider, except that the information is standardised according to the Global Reporting Initiative guidelines and the contracted service is comparable to the financial audit standards, has assurance for a reasonable/high level, and is carried out according to the ISAE3000 standard.
URI
DOI
https://doi.org/10.1007/s10997-021-09613-6
Colecciones
Patrocinador
Publicación en abierto financiada por el Consorcio de Bibliotecas Universitarias de Castilla y León (BUCLE), con cargo al Programa Operativo 2014ES16RFOP009 FEDER 2014-2020 DE CASTILLA Y LEÓN, Actuación:20007-CL - Apoyo Consorcio BUCLE
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