{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,13]],"date-time":"2026-05-13T03:33:09Z","timestamp":1778643189667,"version":"3.51.4"},"reference-count":78,"publisher":"Informa UK Limited","issue":"1","funder":[{"name":"Sch\u00f6ller Research Center"}],"content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["European Accounting Review"],"published-print":{"date-parts":[[2019,1]]},"DOI":"10.1080\/09638180.2017.1412337","type":"journal-article","created":{"date-parts":[[2017,12,18]],"date-time":"2017-12-18T11:26:24Z","timestamp":1513596384000},"page":"177-209","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":65,"title":["Does Sustainability Assurance Improve Managerial Investment Decisions?"],"prefix":"10.1080","volume":"28","author":[{"given":"Maria","family":"Steinmeier","sequence":"first","affiliation":[{"name":"TUM School of Management, Technische Universit\u00e4t M\u00fcnchen, Munich, Germany"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Michael","family":"Stich","sequence":"additional","affiliation":[{"name":"Wirtschafts- und Sozialwissenschaftliche Fakult\u00e4t, Universit\u00e4t zu K\u00f6ln, Cologne, Germany"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"301","published-online":{"date-parts":[[2017,12,18]]},"reference":[{"issue":"1","key":"CIT0001","first-page":"228","volume":"73","author":"Abel A.","year":"1983","journal-title":"American Economic Review"},{"key":"CIT0004","doi-asserted-by":"publisher","DOI":"10.2308\/acch-50088"},{"key":"CIT0005","doi-asserted-by":"publisher","DOI":"10.1080\/096381800407932"},{"key":"CIT0006","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10200"},{"key":"CIT0007","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.09.001"},{"key":"CIT0008","doi-asserted-by":"publisher","DOI":"10.1080\/096381800407987"},{"key":"CIT0009","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50813"},{"key":"CIT0010","doi-asserted-by":"publisher","DOI":"10.1002\/smj.299"},{"key":"CIT0011","doi-asserted-by":"publisher","DOI":"10.5465\/AMR.2007.25275684"},{"key":"CIT0012","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50736"},{"key":"CIT0013","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50738"},{"key":"CIT0014","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(01)00027-7"},{"key":"CIT0015","doi-asserted-by":"publisher","DOI":"10.1093\/rfs\/hhw055"},{"key":"CIT0016","doi-asserted-by":"publisher","DOI":"10.2307\/1556360"},{"key":"CIT0018","doi-asserted-by":"publisher","DOI":"10.2307\/255956"},{"key":"CIT0019","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2008.83.3.757"},{"issue":"1","key":"CIT0020","first-page":"87","volume":"23","author":"Cohen J. R.","year":"2004","journal-title":"Journal of Accounting Literature"},{"key":"CIT0021","doi-asserted-by":"publisher","DOI":"10.2308\/aud.2008.27.2.181"},{"key":"CIT0022","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50876"},{"key":"CIT0023","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.1040.0358"},{"key":"CIT0024","doi-asserted-by":"publisher","DOI":"10.1016\/S0304-405X(98)00058-0"},{"key":"CIT0025","doi-asserted-by":"publisher","DOI":"10.1023\/B:BUSI.0000015844.86206.b9"},{"key":"CIT0026","doi-asserted-by":"publisher","DOI":"10.1080\/0963818042000339617"},{"key":"CIT0027","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(95)00403-3"},{"key":"CIT0028","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(81)90002-1"},{"key":"CIT0029","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2014.09.002"},{"key":"CIT0031","doi-asserted-by":"publisher","DOI":"10.2308\/accr.00000005"},{"key":"CIT0032","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10218"},{"key":"CIT0033","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2011.03.021"},{"key":"CIT0034","doi-asserted-by":"publisher","DOI":"10.2308\/accr-51705"},{"key":"CIT0036","doi-asserted-by":"publisher","DOI":"10.1016\/j.jfineco.2015.12.003"},{"key":"CIT0037","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2012.07.003"},{"key":"CIT0038","doi-asserted-by":"publisher","DOI":"10.1506\/H1C0-EU27-UU2K-8EC8"},{"key":"CIT0039","doi-asserted-by":"publisher","DOI":"10.1002\/smj.750"},{"key":"CIT0040","doi-asserted-by":"publisher","DOI":"10.1111\/1099-1123.00316"},{"key":"CIT0041","doi-asserted-by":"publisher","DOI":"10.1177\/000765039703600102"},{"key":"CIT0042","doi-asserted-by":"publisher","DOI":"10.2307\/1913827"},{"key":"CIT0043","doi-asserted-by":"publisher","DOI":"10.2307\/1912352"},{"key":"CIT0044","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2009.02.001"},{"key":"CIT0045","doi-asserted-by":"publisher","DOI":"10.2307\/256977"},{"key":"CIT0046","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-013-1637-y"},{"key":"CIT0048","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2015.10.001"},{"key":"CIT0049","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10209"},{"key":"CIT0050","doi-asserted-by":"publisher","DOI":"10.1111\/j.1937-5956.2001.tb00373.x"},{"key":"CIT0055","doi-asserted-by":"publisher","DOI":"10.1111\/j.1475-679X.2007.00238.x"},{"key":"CIT0056","doi-asserted-by":"publisher","DOI":"10.1086\/250042"},{"key":"CIT0057","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2009.11.004"},{"issue":"2","key":"CIT0058","doi-asserted-by":"crossref","first-page":"182","DOI":"10.1002\/smj.810","volume":"31","author":"Lev B.","year":"2010","journal-title":"Strategic Management Journal"},{"key":"CIT0059","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2009.84.6.1933"},{"key":"CIT0060","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2015.03.001"},{"key":"CIT0062","doi-asserted-by":"publisher","DOI":"10.1111\/j.1540-6261.2009.01477.x"},{"key":"CIT0063","doi-asserted-by":"publisher","DOI":"10.5465\/amr.2001.4011987"},{"key":"CIT0064","doi-asserted-by":"publisher","DOI":"10.5465\/amj.2012.0728"},{"key":"CIT0065","doi-asserted-by":"publisher","DOI":"10.1111\/j.1835-2561.2007.tb00455.x"},{"key":"CIT0066","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-629X.2011.00413.x"},{"key":"CIT0067","doi-asserted-by":"publisher","DOI":"10.2308\/accr-10257"},{"key":"CIT0068","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.1110.1339"},{"key":"CIT0069","doi-asserted-by":"publisher","DOI":"10.1016\/j.bar.2003.11.004"},{"key":"CIT0070","doi-asserted-by":"publisher","DOI":"10.1111\/j.1911-3846.2011.01108.x"},{"key":"CIT0071","doi-asserted-by":"publisher","DOI":"10.1016\/j.bar.2005.01.005"},{"key":"CIT0072","doi-asserted-by":"publisher","DOI":"10.9774\/GLEAF.4700.2007.sp.00009"},{"key":"CIT0073","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2011.01.002"},{"key":"CIT0074","doi-asserted-by":"publisher","DOI":"10.1177\/0170840603024003910"},{"key":"CIT0075","doi-asserted-by":"publisher","DOI":"10.1080\/096381800407950"},{"key":"CIT0076","doi-asserted-by":"publisher","DOI":"10.1177\/0149206309335188"},{"key":"CIT0077","doi-asserted-by":"publisher","DOI":"10.1007\/s10551-012-1420-5"},{"key":"CIT0079","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-10047"},{"key":"CIT0081","first-page":"62","volume":"2011","author":"Porter M.","year":"2011","journal-title":"Harvard Business Review"},{"key":"CIT0082","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(96)00037-2"},{"key":"CIT0083","doi-asserted-by":"publisher","DOI":"10.1108\/09513571011041615"},{"key":"CIT0084","doi-asserted-by":"publisher","DOI":"10.1002\/smj.274"},{"key":"CIT0085","doi-asserted-by":"publisher","DOI":"10.1016\/j.mar.2013.06.004"},{"key":"CIT0087","doi-asserted-by":"publisher","DOI":"10.1287\/mnsc.1120.1630"},{"key":"CIT0088","doi-asserted-by":"publisher","DOI":"10.1177\/0149206304272149"},{"key":"CIT0089","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2009.84.3.937"},{"key":"CIT0092","doi-asserted-by":"publisher","DOI":"10.2308\/ajpt-50675"},{"key":"CIT0094","doi-asserted-by":"publisher","DOI":"10.2308\/aud.2000.19.supplement.53"},{"key":"CIT0097","doi-asserted-by":"publisher","DOI":"10.1111\/j.0950-0804.2005.00260.x"}],"container-title":["European Accounting Review"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/09638180.2017.1412337","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,28]],"date-time":"2025-06-28T23:11:50Z","timestamp":1751152310000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/09638180.2017.1412337"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017,12,18]]},"references-count":78,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2017,12,18]]},"published-print":{"date-parts":[[2019,1]]}},"alternative-id":["10.1080\/09638180.2017.1412337"],"URL":"https:\/\/doi.org\/10.1080\/09638180.2017.1412337","relation":{},"ISSN":["0963-8180","1468-4497"],"issn-type":[{"value":"0963-8180","type":"print"},{"value":"1468-4497","type":"electronic"}],"subject":[],"published":{"date-parts":[[2017,12,18]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=rear20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=rear20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2016-01-20","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2017-11-21","order":2,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2017-12-18","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}