Corporate social responsibility assurance and reporting quality: Evidence from restatements

Identification of critical success factors for public–private partnership projects

“…The focus of managerial competence is to perform the task, which is people and task oriented with efficient management and leadership resulting in sustained growth of business activities. This factor includes various subfactors like funding of the project (significance 0.677; Curtain & Betts, ), prompt and clear procurement process (significance 0.665), dedicated and responsible parties (significance 0.545), corporate social responsibility (significance 0.528; Ballou, Chen, Grenier, & Heitger, ), and safety, health, and welfare at work (significance 0.432).…”

The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context

“…The independent variables used were those from the previous literature [20][21][22][23][24][25][26][27][28], i.e., the third part independent assurance provided by the Big 4 accounting firms, the use of standalone reports, the number of pages, the adoption of integrated reports and the number of years since the first non-financial report. Moreover, in order to understand the impact of company structure on the willingness of management to produce non-financial reporting, some control variables relative to the economic-financial performance for the year 2017 were considered.…”

“…Furthermore, as with the debate on mandatory and/or voluntary disclosure as a determining factor in the quality of reporting, other variables, which, at various levels, can potentially influence the qualitative level of reporting, have been considered in the literature. As to the factors closely related to disclosure, the literature shows how the adoption of consolidated standard setters [20][21][22] the provision of sustainability statements or integrated reports [23,24], assurances by independent third parties [25,26] and the quantity of information reported [27,28] are all factors that can positively affect the quality of reporting. Moreover, within this category, it should be noted that company size, i.e., all economic and financial factors related to the company, can influence the quality of disclosure.…”

Environmental Audit and Environmental Disclosure Quality

“…Indeed, managers are encouraged to provide better quality environmental disclosures in an effort to build a favorable environmental reputation to strengthen the company's overall reputation and help the public and investors make the right investment decisions (Morales-Raya et al, 2018;Asmeri et al, 2017;. In this context, the desire to increase the reliability of environmental reporting and to reinforce the credibility of the environmental information communicated to all stakeholders has led companies to verify this information (Ballou et al, 2018;Gillet-Monjarret and Riviere-Giordano, 2017). Therefore, environmental auditing appears in its most prevailing form, as it consists in checking either the robustness of the reporting system and the accuracy of the information in relation to specific facts or the relevance and completeness of the information according to the objectives of the company or those of the stakeholders (Ballou et al, 2018;Braam and Peeters, 2018;Capron and Quairel-Lanoizelée, 2007;Zhang and Liao, 2015).…”