2026-08-26T10:33:22Zhttps://gredos.usal.es/oai/request

oai:gredos.usal.es:10366/1497932026-01-22T11:50:08Zcom_10366_149732com_10366_4576com_10366_3823col_10366_149733

García Sánchez, Isabel María Raimo, Nicola Amor Esteban, Víctor Vitolla, Filippo 2022-05-19T08:42:48Z 2022-05-19T08:42:48Z 2021 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 http://hdl.handle.net/10366/149793 10.1007/s10997-021-09613-6 [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. eng http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Attribution-NonCommercial-NoDerivatives 4.0 Internacional Non-financial information Assurance Audit committee CSR committee Agency theory Board committees and non-financial information assurance services info:eu-repo/semantics/article