TY  - JOUR 
AU  - Sánchez Sancho, Marta
AU  - Martínez Ferrero, Jennifer
AU  - Perote Peña, Javier
PY  - 2024
SN  - 2040-8021
UR  - http://hdl.handle.net/10366/164731
AB  - [EN] Purpose
This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is...
LA  - eng
PB  - Emerald
KW  - Sustainability disclosure
KW  - Assurance
KW  - Managerial influence
KW  - Cost of capital
KW  - Legitimacy theory
KW  - Impression management
TI  - Managerial capture of sustainability assurance. Empirical evidence and capital market reactions
DO  - 10.1108/SAMPJ-05-2023-0309
T2  - Sustainability Accounting, Management and Policy Journal
VL  - 15
M2  - 520
ER  -