TY - JOUR AU - García Sánchez, Isabel María AU - Hussain, Nazim AU - Aibar‐Guzmán, Cristina AU - Aibar‐Guzmán, Beatriz PY - 2026 SN - 0890-8389 UR - http://hdl.handle.net/10366/171948 AB - Controversies, news about inappropriate corporate behaviour from an environmental, social, and governance (ESG) perspective, published in the media, put companies in a delicate situation and represent a reputational risk that can have a negative... LA - eng PB - Elsevier KW - Controversies KW - Assurance KW - Symbolic management KW - Legitimacy theory TI - ESG controversies and external assurance: Examining their impact on firm value and image DO - 10.1016/j.bar.2025.101704 T2 - The British Accounting Review VL - 58 ER -