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Título
Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality Author links open overlay panel
Autor(es)
Materia
Assurance
Assurance providers
Knowledge spillover
Assurance provider independence
Industry specialization
Clasificación UNESCO
5304.05 Seguros
Fecha de publicación
2020-09
Editor
Elsevier
Citación
Ruiz Barbadillo, E., & Martínez Ferrero, J. (2020). Empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality. Journal of Cleaner Production, 266(1). https://doi.org/10.1016/J.JCLEPRO.2020.121943
Resumen
[EN] Recent papers have investigated how assurance increases the credibility of, and confidence in, sustainability disclosure. However, there is debate about the quality of this process. As part of this debate, the
authors examine, firstly, whether the provision of audit and sustainability assurance services by the same
practitioner affects the quality of the assurance, focusing on a trade-off between the knowledge spillover
effect and the economic dependence effect. Secondly, the authors also examine whether the industry
specialization of the assurance provider could moderate the above relationship, reinforcing the knowledge spillover or reducing the economic dependence effects. Using international data from the period
2007e2016, evidence supports that the provision of audit and sustainability assurance services by an
incumbent auditor produces knowledge spillover, leading to higher assurance quality. Results also find
that industry specialization increases the provider’s knowledge of matters on which sustainability
assurance is given and enhances the impact of joint provision on assurance quality. The analysis is further
extended to explore this evidence in contexts characterized by higher agency costs, by a country’s greater
stakeholder-orientation, a country’s greater rate of demand for assurance, and countries where assurance
is non-mandatory.
URI
ISSN
0959-6526
DOI
10.1016/j.jclepro.2020.121943
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