TY  - JOUR 
AU  - Sánchez Sancho, Marta
AU  - Martínez Ferrero, Jennifer
AU  - Perote Peña, Javier
PY  - 2025
SN  - 0810-5391
UR  - http://hdl.handle.net/10366/169250
AB  - [EN]Sustainability assurance practice remains highly fragmented, resulting in considerable variation in assurance outcomes. Using adataset of 1465 assurance reports (2018–2022), this study investigates the relationship between the level of assurance...
LA  - eng
PB  - Wiley
KW  - Carbon assurance
KW  - Climate risk
KW  - Idiosyncratic risk
KW  - Sustainability assurance
TI  - Sustainability Assurance Practice Diversity and Idiosyncratic Risk in Carbon‐Intensive Firms: A Textual Analysis Approach.
DO  - 10.1111/ACFI.70078
T2  - Accounting & Finance
VL  - 65
M2  - 3664
ER  -