TY  - JOUR 
AU  - García Sánchez, Isabel María
AU  - Sierra García, Laura
AU  - García Benau, María Antonia
PY  - 2022
SN  - 2694-6416
UR  - http://hdl.handle.net/10366/163398
AB  - [EN] The objective of this paper was to determine the impact produced by Directive2014/95/EU on companies’ decisions regarding the assurance of non-financial infor-mation statements and the quality parameters under which this service is...
LA  - eng
PB  - Wiley
KW  - Assurance
KW  - Assurance quality
KW  - Dssurance quality
KW  - Institutional theory
TI  - How does the EU non‐financial directive affect the assurance market?
DO  - 10.1111/beer.12428
T2  - Business Ethics, the Environment & Responsibility
VL  - 31
M2  - 823
ER  -