TY  - JOUR 
AU  - Ruiz Barbadillo, Emiliano
AU  - Martínez Ferrero, Jennifer
PY  - 2022
SN  - 2040-8021
UR  - http://hdl.handle.net/10366/158858
AB  - [EN] Purpose
Sustainability assurance services are carried out in a competitive market where a wide range of assurance providers operate without the need for any specific professional qualifications, competencies or skills. Assurance providers have...
LA  - eng
PB  - Emerald
KW  - Reputation
KW  - Legitimacy theory
KW  - Specialization
KW  - Industry Specialization
KW  - Independence
KW  - Sustainability assurance
KW  - Assurance providers
KW  - Joint provision
KW  - Legitimacy threats
TI  - The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective
DO  - 10.1108/sampj-04-2021-0121
T2  - Sustainability Accounting, Management and Policy Journal
VL  - 13
M2  - 459
ER  -