TY - JOUR AU - García Sánchez, Isabel María AU - Perego, Paolo AU - Raimo, Nicola AU - Vitolla, Filippo PY - 2026 SN - 0810-5391 UR - http://hdl.handle.net/10366/170635 AB - [EN]This study examines the relationship between assurance provider rotation and sustainability assurance quality using an in-ternational sample of 604 companies over the period 2011–2017. We find that provider rotation is positively associated... LA - eng PB - Wiley KW - Assurance quality KW - Auditor rotation KW - Content analysis KW - Sustainability assuranc KW - Sustainability reporting TI - Assurance Provider Rotation and Sustainability Assurance Quality DO - 10.1111/acfi.70191 T2 - Accounting & Finance VL - 66 M2 - 917 ER -