Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements

This study examines sustainability reporting assurance (SRA) provider use of sustainability restatements as a means to create legitimacy in the developing SRA market. In comparison to financial data, mistakes in sustainability reporting are more likely to be made and less likely to be discovered pri...

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Bibliographic Details
Published in:The European accounting review 2019-03, Vol.28 (2), p.395-422
Main Authors: Michelon, Giovanna, Patten, Dennis M., Romi, Andrea M.
Format: Article
Language:English
Subjects:
Ambiguity
Errors
Financial restatements
Legitimacy
Market shares
Markets
Sustainability
Sustainability reporting
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