{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,15]],"date-time":"2026-05-15T19:02:41Z","timestamp":1778871761590,"version":"3.51.4"},"reference-count":67,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2020,8,1]]},"abstract":"<jats:title>SUMMARY<\/jats:title>\n               <jats:p>This paper examines the antecedents of nonfinancial audit quality in the novel setting of sustainability assurance (SA). We proxy SA quality by a content analysis of 1,248 publicly available SA statements issued by a panel of G500 firms in the period 2005\u20132013. Our findings indicate that a higher emphasis on stakeholder engagement and executive compensation schemes linked to sustainability targets are significant internal client incentives for enhanced levels of SA quality. Our study also confirms the importance of supply-side factors, such as auditor competence and auditor specialization, in explaining the heterogeneity of (nonfinancial) audit quality. SA quality appears to be further strengthened if a country's institutional environment privileges the enforcement of a legal infrastructure aimed at the protection of social and environmental dimensions of corporate practices. Our results suggest the complement view of governance mechanisms proposed by Doidge, Karolyi, and Stulz (2007) applies in this emergent nonfinancial auditing market.<\/jats:p>","DOI":"10.2308\/ajpt-18-085","type":"journal-article","created":{"date-parts":[[2020,2,12]],"date-time":"2020-02-12T17:50:15Z","timestamp":1581529815000},"page":"75-104","source":"Crossref","is-referenced-by-count":32,"title":["The Relative Role of Firm Incentives, Auditor Specialization, and Country Factors as Antecedents of Nonfinancial Audit Quality"],"prefix":"10.2308","volume":"39","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-3697-8903","authenticated-orcid":true,"given":"Nicola","family":"Dalla Via","sequence":"first","affiliation":[{"name":"Free University of Bozen-Bolzano"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4038-0637","authenticated-orcid":true,"given":"Paolo","family":"Perego","sequence":"additional","affiliation":[{"name":"Free University of Bozen-Bolzano"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2020,2,1]]},"reference":[{"key":"2024082916494277300_i1558-7991-39-3-75-AccountAbility1","unstructured":"AccountAbility.\n\t\t\t\t\t2003a.AA1000 Assurance Standard.\n\t\t\t\t\tLondon, U.K.:\n\t\t\t\t\tAccountAbility."},{"key":"2024082916494277300_i1558-7991-39-3-75-AccountAbility2","unstructured":"AccountAbility.\n\t\t\t\t\t2003b.AA1000 Assurance Standard Practitioners Note.\n\t\t\t\t\tLondon, U.K.:\n\t\t\t\t\tAccountAbility."},{"key":"2024082916494277300_i1558-7991-39-3-75-AccountancyEurope1","unstructured":"Accountancy Europe.\n\t\t\t\t\t2015.\n\t\t\t\t\tThe Future of Corporate Reporting\u2014Creating the Dynamics for Change.\n\t\t\t\t\tBrussels, Belgium:\n\t\t\t\t\tFEE."},{"key":"2024082916494277300_i1558-7991-39-3-75-AccountancyEurope2","unstructured":"Accountancy Europe.\n\t\t\t\t\t2017.\n\t\t\t\t\tHow to Respond to Assurance Needs on Nonfinancial Information.\n\t\t\t\t\tBrussels, Belgium:\n\t\t\t\t\tAccountancy Europe."},{"key":"2024082916494277300_i1558-7991-39-3-75-Bagnoli1","doi-asserted-by":"crossref","unstructured":"Bagnoli,\n              M.,\n             and\n\t\t\t\t\t\tWattsS. G.\n          2017.\n\t\t\t\t\tVoluntary assurance of voluntary CSR disclosure.\n\t\t\t\t\tJournal of Economics & Management Strategy26 (\n\t\t\t\t\t1):\n\t\t\t\t\t205\u2013\n\t\t\t\t\t230.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/jems.12171","DOI":"10.1111\/jems.12171"},{"key":"2024082916494277300_i1558-7991-39-3-75-Ball1","doi-asserted-by":"crossref","unstructured":"Ball,\n              R.\n            \n          \n          2001.\n\t\t\t\t\tInfrastructure requirements for an economically efficient system of public financial reporting and disclosure.\n\t\t\t\t\tBrookings-Wharton Papers on Financial Services2001 (\n\t\t\t\t\t1):\n\t\t\t\t\t127\u2013\n\t\t\t\t\t169.\n\t\t\t\t\thttps:\/\/doi.org\/10.1353\/pfs.2001.0002","DOI":"10.1353\/pfs.2001.0002"},{"key":"2024082916494277300_i1558-7991-39-3-75-Ballou1","doi-asserted-by":"crossref","unstructured":"Ballou,\n              B.,\n            \n            \n              Chen\n              P.-C.,\n            \n            \n              Grenier\n              J. H.,\n             and\n\t\t\t\t\t\tHeitgerD. L.\n          2018.\n\t\t\t\t\tCorporate social responsibility assurance and reporting quality: Evidence from restatements.\n\t\t\t\t\tJournal of Accounting and Public Policy37 (\n\t\t\t\t\t2):\n\t\t\t\t\t167\u2013\n\t\t\t\t\t188.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jaccpubpol.2018.02.001","DOI":"10.1016\/j.jaccpubpol.2018.02.001"},{"key":"2024082916494277300_i1558-7991-39-3-75-Berrone1","doi-asserted-by":"crossref","unstructured":"Berrone,\n              P.,\n             and\n\t\t\t\t\t\tGomez-MejiaL. R.\n          2009.\n\t\t\t\t\tEnvironmental performance and executive compensation: An integrated agency-institutional perspective.\n\t\t\t\t\tAcademy of Management Journal52 (\n\t\t\t\t\t1):\n\t\t\t\t\t103\u2013\n\t\t\t\t\t126.\n\t\t\t\t\thttps:\/\/doi.org\/10.5465\/amj.2009.36461950","DOI":"10.5465\/amj.2009.36461950"},{"key":"2024082916494277300_i1558-7991-39-3-75-BrownLiburd1","doi-asserted-by":"crossref","unstructured":"Brown-Liburd,\n              H.,\n             and\n\t\t\t\t\t\tZamoraV. L.\n          2015.\n\t\t\t\t\tThe role of corporate social responsibility (CSR) assurance in investors' judgments when managerial pay is explicitly tied to CSR performance.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory34 (\n\t\t\t\t\t1):\n\t\t\t\t\t75\u2013\n\t\t\t\t\t96.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50813","DOI":"10.2308\/ajpt-50813"},{"key":"2024082916494277300_i1558-7991-39-3-75-Casadesus1","doi-asserted-by":"crossref","unstructured":"Casades\u00fas,\n              M.,\n            \n            \n              Marimon\n              F.,\n             and\n\t\t\t\t\t\tHerasI.\n          2008.\n\t\t\t\t\tISO 14001 diffusion after the success of the ISO 9001 model.\n\t\t\t\t\tJournal of Cleaner Production16 (\n\t\t\t\t\t16):\n\t\t\t\t\t1741\u2013\n\t\t\t\t\t1754.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jclepro.2007.11.002","DOI":"10.1016\/j.jclepro.2007.11.002"},{"key":"2024082916494277300_i1558-7991-39-3-75-Casey1","doi-asserted-by":"crossref","unstructured":"Casey,\n              R. J.,\n             and\n\t\t\t\t\t\tGrenierJ. H.\n          2015.\n\t\t\t\t\tUnderstanding and contributing to the enigma of corporate social responsibility (CSR) assurance in the United States.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory34 (\n\t\t\t\t\t1):\n\t\t\t\t\t97\u2013\n\t\t\t\t\t130.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50736","DOI":"10.2308\/ajpt-50736"},{"key":"2024082916494277300_i1558-7991-39-3-75-Chen1","doi-asserted-by":"crossref","unstructured":"Chen,\n              L.,\n            \n            \n              Srinidhi\n              B.,\n            \n            \n              Tsang\n              A.,\n             and\n\t\t\t\t\t\tYuW.\n          2016.\n\t\t\t\t\tAudited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports.\n\t\t\t\t\tJournal of Management Accounting Research28 (\n\t\t\t\t\t2):\n\t\t\t\t\t53\u2013\n\t\t\t\t\t76.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/jmar-51411","DOI":"10.2308\/jmar-51411"},{"key":"2024082916494277300_i1558-7991-39-3-75-Cheng1","doi-asserted-by":"crossref","unstructured":"Cheng,\n              M. M.,\n            \n            \n              Green\n              W. J.,\n             and\n\t\t\t\t\t\tKoJ. C. W.\n          2015.\n\t\t\t\t\tThe impact of strategic relevance and assurance of sustainability indicators on investors' decisions.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory34 (\n\t\t\t\t\t1):\n\t\t\t\t\t131\u2013\n\t\t\t\t\t162.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50738","DOI":"10.2308\/ajpt-50738"},{"key":"2024082916494277300_i1558-7991-39-3-75-Choi1","doi-asserted-by":"crossref","unstructured":"Choi,\n              J.-H.,\n             and\n\t\t\t\t\t\tWongT. J.\n          2007.\n\t\t\t\t\tAuditors' governance functions and legal environments: An international investigation.\n\t\t\t\t\tContemporary Accounting Research24 (\n\t\t\t\t\t1):\n\t\t\t\t\t13\u2013\n\t\t\t\t\t46.\n\t\t\t\t\thttps:\/\/doi.org\/10.1506\/X478-1075-4PW5-1501","DOI":"10.1506\/X478-1075-4PW5-1501"},{"key":"2024082916494277300_i1558-7991-39-3-75-Cohen1","doi-asserted-by":"crossref","unstructured":"Cohen,\n              J. R.,\n             and\n\t\t\t\t\t\tSimnettR.\n          2015.\n\t\t\t\t\tCSR and assurance services: A research agenda.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory34 (\n\t\t\t\t\t1):\n\t\t\t\t\t59\u2013\n\t\t\t\t\t74.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50876","DOI":"10.2308\/ajpt-50876"},{"key":"2024082916494277300_i1558-7991-39-3-75-Cormier1","doi-asserted-by":"crossref","unstructured":"Cormier,\n              D.,\n            \n            \n              Magnan\n              M.,\n             and\n\t\t\t\t\t\tVan VelthovenB.\n          2005.\n\t\t\t\t\tEnvironmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?European Accounting Review14 (\n\t\t\t\t\t1):\n\t\t\t\t\t3\u2013\n\t\t\t\t\t39.\n\t\t\t\t\thttps:\/\/doi.org\/10.1080\/0963818042000339617","DOI":"10.1080\/0963818042000339617"},{"key":"2024082916494277300_i1558-7991-39-3-75-DeFond1","doi-asserted-by":"crossref","unstructured":"DeFond,\n              M.,\n             and\n\t\t\t\t\t\tZhangJ.\n          2014.\n\t\t\t\t\tA review of archival auditing research.\n\t\t\t\t\tJournal of Accounting and Economics58 (\n\t\t\t\t\t2\/3):\n\t\t\t\t\t275\u2013\n\t\t\t\t\t326.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jacceco.2014.09.002","DOI":"10.1016\/j.jacceco.2014.09.002"},{"key":"2024082916494277300_i1558-7991-39-3-75-Dhaliwal1","doi-asserted-by":"crossref","unstructured":"Dhaliwal,\n              D. S.,\n            \n            \n              Li\n              O. Z.,\n            \n            \n              Tsang\n              A.,\n             and\n\t\t\t\t\t\tYangY. G.\n          2011.\n\t\t\t\t\tVoluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting.\n\t\t\t\t\tThe Accounting Review86 (\n\t\t\t\t\t1):\n\t\t\t\t\t59\u2013\n\t\t\t\t\t100.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.00000005","DOI":"10.2308\/accr.00000005"},{"key":"2024082916494277300_i1558-7991-39-3-75-Dhaliwal2","doi-asserted-by":"crossref","unstructured":"Dhaliwal,\n              D. S.,\n            \n            \n              Radhakrishnan\n              S.,\n            \n            \n              Tsang\n              A.,\n             and\n\t\t\t\t\t\tYangY. G.\n          2012.\n\t\t\t\t\tNonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure.\n\t\t\t\t\tThe Accounting Review87 (\n\t\t\t\t\t3):\n\t\t\t\t\t723\u2013\n\t\t\t\t\t759.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-10218","DOI":"10.2308\/accr-10218"},{"key":"2024082916494277300_i1558-7991-39-3-75-Doidge1","doi-asserted-by":"crossref","unstructured":"Doidge,\n              C.,\n            \n            \n              Karolyi\n              A. G.,\n             and\n\t\t\t\t\t\tStulzR. M.\n          2007.\n\t\t\t\t\tWhy do countries matter so much for corporate governance?Journal of Financial Economics86 (\n\t\t\t\t\t1):\n\t\t\t\t\t1\u2013\n\t\t\t\t\t39.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jfineco.2006.09.002","DOI":"10.1016\/j.jfineco.2006.09.002"},{"key":"2024082916494277300_i1558-7991-39-3-75-Dong1","doi-asserted-by":"crossref","unstructured":"Dong,\n              M.,\n             and\n\t\t\t\t\t\tStettlerA.\n          2011.\n\t\t\t\t\tEstimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies.\n\t\t\t\t\tThe International Journal of Accounting46 (\n\t\t\t\t\t3):\n\t\t\t\t\t271\u2013\n\t\t\t\t\t303.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.intacc.2011.07.002","DOI":"10.1016\/j.intacc.2011.07.002"},{"key":"2024082916494277300_i1558-7991-39-3-75-Durnev1","doi-asserted-by":"crossref","unstructured":"Durnev,\n              A.,\n             and\n\t\t\t\t\t\tKimE.\n          2005.\n\t\t\t\t\tTo steal or not to steal: Firm attributes, legal environment, and valuation.\n\t\t\t\t\tThe Journal of Finance60 (\n\t\t\t\t\t3):\n\t\t\t\t\t1461\u2013\n\t\t\t\t\t1493.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1540-6261.2005.00767.x","DOI":"10.1111\/j.1540-6261.2005.00767.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-Eccles1","doi-asserted-by":"crossref","unstructured":"Eccles,\n              R. G.,\n            \n            \n              Ioannou\n              I.,\n             and\n\t\t\t\t\t\tSerafeimG.\n          2014.\n\t\t\t\t\tThe impact of corporate sustainability on organizational processes and performance.\n\t\t\t\t\tManagement Science60 (\n\t\t\t\t\t11):\n\t\t\t\t\t2835\u2013\n\t\t\t\t\t2857.\n\t\t\t\t\thttps:\/\/doi.org\/10.1287\/mnsc.2014.1984","DOI":"10.1287\/mnsc.2014.1984"},{"key":"2024082916494277300_i1558-7991-39-3-75-Eccles2","doi-asserted-by":"crossref","unstructured":"Eccles,\n              R. G.,\n            \n            \n              Serafeim\n              G.,\n             and\n\t\t\t\t\t\tKrzusM. P.\n          2011.\n\t\t\t\t\tMarket interest in nonfinancial information.\n\t\t\t\t\tJournal of Applied Corporate Finance23 (\n\t\t\t\t\t4):\n\t\t\t\t\t113\u2013\n\t\t\t\t\t127.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1745-6622.2011.00357.x","DOI":"10.1111\/j.1745-6622.2011.00357.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-Edgley1","doi-asserted-by":"crossref","unstructured":"Edgley,\n              C. R.,\n            \n            \n              Jones\n              M. J.,\n             and\n\t\t\t\t\t\tSolomonJ. F.\n          2010.\n\t\t\t\t\tStakeholder inclusivity in social and environmental report assurance.\n\t\t\t\t\tAccounting, Auditing & Accountability Journal23 (\n\t\t\t\t\t4):\n\t\t\t\t\t532\u2013\n\t\t\t\t\t557.\n\t\t\t\t\thttps:\/\/doi.org\/10.1108\/09513571011041615","DOI":"10.1108\/09513571011041615"},{"key":"2024082916494277300_i1558-7991-39-3-75-EuropeanCommission1","unstructured":"European Commission.\n\t\t\t\t\t2017.\n\t\t\t\t\tNon-financial reporting.\n\t\t\t\t\tAvailable at: https:\/\/ec.europa.eu\/info\/business-economy-euro\/company-reporting-and-auditing\/company-reporting\/non-financial-reporting_en"},{"key":"2024082916494277300_i1558-7991-39-3-75-Farooq1","doi-asserted-by":"crossref","unstructured":"Farooq,\n              M. B.,\n             and\n\t\t\t\t\t\tde VilliersC.\n          2017.\n\t\t\t\t\tThe market for sustainability assurance services: A comprehensive literature review and future avenues for research.\n\t\t\t\t\tPacific Accounting Review29 (\n\t\t\t\t\t1):\n\t\t\t\t\t79\u2013\n\t\t\t\t\t106.","DOI":"10.1108\/PAR-10-2016-0093"},{"key":"2024082916494277300_i1558-7991-39-3-75-FernandezFeijoo1","doi-asserted-by":"crossref","unstructured":"Fernandez-Feijoo,\n              B.,\n            \n            \n              Romero\n              S.,\n             and\n\t\t\t\t\t\tRuizS.\n          2015.\n\t\t\t\t\tMultilevel approach to sustainability report assurance decisions.\n\t\t\t\t\tAustralian Accounting Review25 (\n\t\t\t\t\t4):\n\t\t\t\t\t346\u2013\n\t\t\t\t\t358.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/auar.12104","DOI":"10.1111\/auar.12104"},{"key":"2024082916494277300_i1558-7991-39-3-75-Ferrell1","doi-asserted-by":"crossref","unstructured":"Ferrell,\n              A.,\n            \n            \n              Liang\n              H.,\n             and\n\t\t\t\t\t\tRenneboogL.\n          2016.\n\t\t\t\t\tSocially responsible firms.\n\t\t\t\t\tJournal of Financial Economics122 (\n\t\t\t\t\t3):\n\t\t\t\t\t585\u2013\n\t\t\t\t\t606.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jfineco.2015.12.003","DOI":"10.1016\/j.jfineco.2015.12.003"},{"key":"2024082916494277300_i1558-7991-39-3-75-Francis1","doi-asserted-by":"crossref","unstructured":"Francis,\n              J. R.,\n            \n            \n              Khurana\n              I. K.,\n            \n            \n              Martin\n              X.,\n             and\n\t\t\t\t\t\tPereiraR.\n          2011.\n\t\t\t\t\tThe relative importance of firm incentives versus country factors in the demand for assurance services by private entities.\n\t\t\t\t\tContemporary Accounting Research28 (\n\t\t\t\t\t2):\n\t\t\t\t\t487\u2013\n\t\t\t\t\t516.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1911-3846.2010.01053.x","DOI":"10.1111\/j.1911-3846.2010.01053.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-Fuhrmann1","doi-asserted-by":"crossref","unstructured":"Fuhrmann,\n              S.,\n            \n            \n              Ott\n              C.,\n            \n            \n              Looks\n              E.,\n             and\n\t\t\t\t\t\tGuentherT. W.\n          2017.\n\t\t\t\t\tThe contents of assurance statements for sustainability reports and information asymmetry.\n\t\t\t\t\tAccounting and Business Research47 (\n\t\t\t\t\t4):\n\t\t\t\t\t369\u2013\n\t\t\t\t\t400.\n\t\t\t\t\thttps:\/\/doi.org\/10.1080\/00014788.2016.1263550","DOI":"10.1080\/00014788.2016.1263550"},{"key":"2024082916494277300_i1558-7991-39-3-75-GlassLewis1","unstructured":"Glass Lewis.\n\t\t\t\t\t2014.\n\t\t\t\t\tGreening the Green. Linking Executive Compensation to Sustainability.\n\t\t\t\t\tSan Francisco, CA:\n\t\t\t\t\tGlass Lewis & Co."},{"key":"2024082916494277300_i1558-7991-39-3-75-Heckman1","doi-asserted-by":"crossref","unstructured":"Heckman,\n              J. J.\n            \n          \n          1979.\n\t\t\t\t\tSample selection bias as a specification error.\n\t\t\t\t\tEconometrica47 (\n\t\t\t\t\t1):\n\t\t\t\t\t153\u2013\n\t\t\t\t\t161.\n\t\t\t\t\thttps:\/\/doi.org\/10.2307\/1912352","DOI":"10.2307\/1912352"},{"key":"2024082916494277300_i1558-7991-39-3-75-Herda1","doi-asserted-by":"crossref","unstructured":"Herda,\n              D. N.,\n            \n            \n              Taylor\n              M. E.,\n             and\n\t\t\t\t\t\tWinterbothamG.\n          2014.\n\t\t\t\t\tThe effect of country-level investor protection on the voluntary assurance of sustainability reports.\n\t\t\t\t\tJournal of International Financial Management & Accounting25 (\n\t\t\t\t\t2):\n\t\t\t\t\t209\u2013\n\t\t\t\t\t236.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/jifm.12018","DOI":"10.1111\/jifm.12018"},{"key":"2024082916494277300_i1558-7991-39-3-75-Huang1","doi-asserted-by":"crossref","unstructured":"Huang,\n              X. B.,\n             and\n\t\t\t\t\t\tWatsonL.\n          2015.\n\t\t\t\t\tCorporate social responsibility research in accounting.\n\t\t\t\t\tJournal of Accounting Literature34:\n\t\t\t\t\t1\u2013\n\t\t\t\t\t16.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.acclit.2015.03.001","DOI":"10.1016\/j.acclit.2015.03.001"},{"key":"2024082916494277300_i1558-7991-39-3-75-Hummel1","doi-asserted-by":"crossref","unstructured":"Hummel,\n              K.,\n            \n            \n              Schlick\n              C.,\n             and\n\t\t\t\t\t\tFifkaM.\n          2019.\n\t\t\t\t\tThe role of sustainability performance and accounting assurors in sustainability assurance engagements.\n\t\t\t\t\tJournal of Business Ethics154 (\n\t\t\t\t\t3):\n\t\t\t\t\t733\u2013\n\t\t\t\t\t757.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s10551-016-3410-5","DOI":"10.1007\/s10551-016-3410-5"},{"key":"2024082916494277300_i1558-7991-39-3-75-InternationalAuditingandAssuranceStandardsBoardIAASB1","unstructured":"International Auditing and Assurance Standards Board (IAASB).\n\t\t\t\t\t2003.\n\t\t\t\t\tAssurance Engagements Other Than Audits or Reviews of Historical Financial Information. International Standard on Assurance Engagements (ISAE) 3000.\n\t\t\t\t\tNew York, NY:\n\t\t\t\t\tIFAC."},{"key":"2024082916494277300_i1558-7991-39-3-75-InternationalAuditingandAssuranceStandardsBoardIAASB2","unstructured":"International Auditing and Assurance Standards Board (IAASB).\n\t\t\t\t\t2016.\n\t\t\t\t\tSupporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements.\n\t\t\t\t\tNew York, NY:\n\t\t\t\t\tIFAC."},{"key":"2024082916494277300_i1558-7991-39-3-75-Kennedy1","unstructured":"Kennedy,\n              P.\n            \n          \n          2008.\n\t\t\t\t\tA Guide to Econometrics.\n\t\t\t\t\tOxford, U.K.:\n\t\t\t\t\tWiley-Blackwell."},{"key":"2024082916494277300_i1558-7991-39-3-75-Knechel1","unstructured":"Knechel,\n              W. R.,\n             and\n\t\t\t\t\t\tShefchikL. B.\n          2014.\n\t\t\t\t\tAudit quality.\n\t\t\t\t\tInThe Routledge Companion to Auditing,\n\t\t\t\t\tedited byHayD.,KnechelW. R., and\n\t\t\t\t\t\tWillekensM. ,\n\t\t\t\t\t130\u2013\n\t\t\t\t\t147.\n\t\t\t\t\tAbingdon, U.K.:\n\t\t\t\t\tRoutledge."},{"key":"2024082916494277300_i1558-7991-39-3-75-Kolk1","doi-asserted-by":"crossref","unstructured":"Kolk,\n              A.,\n             and\n\t\t\t\t\t\tPeregoP.\n          2010.\n\t\t\t\t\tDeterminants of the adoption of sustainability assurance statements: An international investigation.\n\t\t\t\t\tBusiness Strategy and the Environment19 (\n\t\t\t\t\t3):\n\t\t\t\t\t182\u2013\n\t\t\t\t\t198.","DOI":"10.1002\/bse.643"},{"key":"2024082916494277300_i1558-7991-39-3-75-KPMG1","unstructured":"KPMG.\n\t\t\t\t\t2015.\n\t\t\t\t\tKPMG International Survey of Corporate Sustainability Reporting 2015.\n\t\t\t\t\tAmsterdam, The Netherlands:\n\t\t\t\t\tKPMG Global Sustainability Services."},{"key":"2024082916494277300_i1558-7991-39-3-75-LaPorta1","doi-asserted-by":"crossref","unstructured":"La Porta,\n              R.,\n            \n            \n              Lopez-de-Silanes\n              F.,\n            \n            \n              Shleifer\n              A.,\n             and\n\t\t\t\t\t\tVishnyR. W.\n          1997.\n\t\t\t\t\tLegal determinants of external finance.\n\t\t\t\t\tThe Journal of Finance52 (\n\t\t\t\t\t3):\n\t\t\t\t\t1131\u2013\n\t\t\t\t\t1150.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1540-6261.1997.tb02727.x","DOI":"10.1111\/j.1540-6261.1997.tb02727.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-LaPorta2","doi-asserted-by":"crossref","unstructured":"La Porta,\n              R.,\n            \n            \n              Lopez-de-Silanes\n              F.,\n            \n            \n              Shleifer\n              A.,\n             and\n\t\t\t\t\t\tVishnyR. W.\n          1998.\n\t\t\t\t\tLaw and finance.\n\t\t\t\t\tJournal of Political Economy106 (\n\t\t\t\t\t6):\n\t\t\t\t\t1113\u2013\n\t\t\t\t\t1155.\n\t\t\t\t\thttps:\/\/doi.org\/10.1086\/250042","DOI":"10.1086\/250042"},{"key":"2024082916494277300_i1558-7991-39-3-75-LaPorta3","doi-asserted-by":"crossref","unstructured":"La Porta,\n              R.,\n            \n            \n              Lopez-de-Silanes\n              F.,\n             and\n\t\t\t\t\t\tShleiferA.\n          2006.\n\t\t\t\t\tWhat works in securities laws?The Journal of Finance61 (\n\t\t\t\t\t1):\n\t\t\t\t\t1\u2013\n\t\t\t\t\t32.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1540-6261.2006.00828.x","DOI":"10.1111\/j.1540-6261.2006.00828.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-Lennox1","doi-asserted-by":"crossref","unstructured":"Lennox,\n              C. S.,\n            \n            \n              Francis\n              J. R.,\n             and\n\t\t\t\t\t\tWangZ.\n          2012.\n\t\t\t\t\tSelection models in accounting research.\n\t\t\t\t\tThe Accounting Review87 (\n\t\t\t\t\t2):\n\t\t\t\t\t589\u2013\n\t\t\t\t\t616.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-10195","DOI":"10.2308\/accr-10195"},{"key":"2024082916494277300_i1558-7991-39-3-75-Leuz1","doi-asserted-by":"crossref","unstructured":"Leuz,\n              C.,\n            \n            \n              Nanda\n              D.,\n             and\n\t\t\t\t\t\tWysockiP. D.\n          2003.\n\t\t\t\t\tEarnings management and investor protection: An international comparison.\n\t\t\t\t\tJournal of Financial Economics69 (\n\t\t\t\t\t3):\n\t\t\t\t\t505\u2013\n\t\t\t\t\t527.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/S0304-405X(03)00121-1","DOI":"10.1016\/S0304-405X(03)00121-1"},{"key":"2024082916494277300_i1558-7991-39-3-75-Libby1","doi-asserted-by":"crossref","unstructured":"Libby,\n              T.,\n            \n            \n              Salterio\n              S. E.,\n             and\n\t\t\t\t\t\tWebbA.\n          2004.\n\t\t\t\t\tThe balanced scorecard: The effects of assurance and process accountability on managerial judgment.\n\t\t\t\t\tThe Accounting Review79 (\n\t\t\t\t\t4):\n\t\t\t\t\t1075\u2013\n\t\t\t\t\t1094.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2004.79.4.1075","DOI":"10.2308\/accr.2004.79.4.1075"},{"key":"2024082916494277300_i1558-7991-39-3-75-Lys1","doi-asserted-by":"crossref","unstructured":"Lys,\n              T.,\n            \n            \n              Naughton\n              J. P.,\n             and\n\t\t\t\t\t\tWangC.\n          2015.\n\t\t\t\t\tSignaling through corporate accountability reporting.\n\t\t\t\t\tJournal of Accounting and Economics60 (\n\t\t\t\t\t1):\n\t\t\t\t\t56\u2013\n\t\t\t\t\t72.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jacceco.2015.03.001","DOI":"10.1016\/j.jacceco.2015.03.001"},{"key":"2024082916494277300_i1558-7991-39-3-75-MartinezFerrero1","doi-asserted-by":"crossref","unstructured":"Mart\u00ednez-Ferrero,\n              J.,\n             and\n\t\t\t\t\t\tGarc\u00eda-S\u00e1nchezI.-M.\n          2018.\n\t\t\t\t\tThe level of sustainability assurance: The effects of brand reputation and industry specialisation of assurance providers.\n\t\t\t\t\tJournal of Business Ethics150 (\n\t\t\t\t\t4):\n\t\t\t\t\t971\u2013\n\t\t\t\t\t990.","DOI":"10.1007\/s10551-016-3159-x"},{"key":"2024082916494277300_i1558-7991-39-3-75-Michelon1","doi-asserted-by":"crossref","unstructured":"Michelon,\n              G.,\n            \n            \n              Patten\n              D. M.,\n             and\n\t\t\t\t\t\tRomiA. M.\n          2019.\n\t\t\t\t\tCreating legitimacy for sustainability assurance practices: Evidence from sustainability restatements.\n\t\t\t\t\tEuropean Accounting Review28 (\n\t\t\t\t\t2):\n\t\t\t\t\t395\u2013\n\t\t\t\t\t422.\n\t\t\t\t\thttps:\/\/doi.org\/10.1080\/09638180.2018.1469424","DOI":"10.1080\/09638180.2018.1469424"},{"key":"2024082916494277300_i1558-7991-39-3-75-Mock1","doi-asserted-by":"crossref","unstructured":"Mock,\n              T. J.,\n            \n            \n              Strohm\n              C.,\n             and\n\t\t\t\t\t\tSwartzK. M.\n          2007.\n\t\t\t\t\tAn examination of worldwide assured sustainability reporting.\n\t\t\t\t\tAustralian Accounting Review17 (\n\t\t\t\t\t41):\n\t\t\t\t\t67\u2013\n\t\t\t\t\t77.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1835-2561.2007.tb00455.x","DOI":"10.1111\/j.1835-2561.2007.tb00455.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-Moroney1","doi-asserted-by":"crossref","unstructured":"Moroney,\n              R.,\n             and\n\t\t\t\t\t\tTrotmanK. T.\n          2016.\n\t\t\t\t\tDifferences in auditors' materiality assessments when auditing financial statements and sustainability reports.\n\t\t\t\t\tContemporary Accounting Research33 (\n\t\t\t\t\t2):\n\t\t\t\t\t551\u2013\n\t\t\t\t\t575.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1911-3846.12162","DOI":"10.1111\/1911-3846.12162"},{"key":"2024082916494277300_i1558-7991-39-3-75-ODwyer1","doi-asserted-by":"crossref","unstructured":"O'Dwyer,\n              B.\n            \n          \n          2011.\n\t\t\t\t\tThe case of sustainability assurance: Constructing a new assurance service.\n\t\t\t\t\tContemporary Accounting Research28 (\n\t\t\t\t\t4):\n\t\t\t\t\t1230\u2013\n\t\t\t\t\t1266.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1911-3846.2011.01108.x","DOI":"10.1111\/j.1911-3846.2011.01108.x"},{"key":"2024082916494277300_i1558-7991-39-3-75-ODwyer2","doi-asserted-by":"crossref","unstructured":"O'Dwyer,\n              B.,\n             and\n\t\t\t\t\t\tOwenD. L.\n          2005.\n\t\t\t\t\tAssurance statement practice in environmental, social and sustainability reporting: A critical evaluation.\n\t\t\t\t\tThe British Accounting Review37 (\n\t\t\t\t\t2):\n\t\t\t\t\t205\u2013\n\t\t\t\t\t229.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.bar.2005.01.005","DOI":"10.1016\/j.bar.2005.01.005"},{"key":"2024082916494277300_i1558-7991-39-3-75-Perego1","doi-asserted-by":"crossref","unstructured":"Perego,\n              P.,\n             and\n\t\t\t\t\t\tKolkA.\n          2012.\n\t\t\t\t\tMultinationals' accountability on sustainability: The evolution of third-party assurance of sustainability reports.\n\t\t\t\t\tJournal of Business Ethics110 (\n\t\t\t\t\t2):\n\t\t\t\t\t173\u2013\n\t\t\t\t\t190.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s10551-012-1420-5","DOI":"10.1007\/s10551-012-1420-5"},{"key":"2024082916494277300_i1558-7991-39-3-75-Peters1","doi-asserted-by":"crossref","unstructured":"Peters,\n              G. F.,\n             and\n\t\t\t\t\t\tRomiA. M.\n          2014.\n\t\t\t\t\tDoes the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting.\n\t\t\t\t\tJournal of Business Ethics125 (\n\t\t\t\t\t4):\n\t\t\t\t\t637\u2013\n\t\t\t\t\t666.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s10551-013-1886-9","DOI":"10.1007\/s10551-013-1886-9"},{"key":"2024082916494277300_i1558-7991-39-3-75-Peters2","doi-asserted-by":"crossref","unstructured":"Peters,\n              G. F.,\n             and\n\t\t\t\t\t\tRomiA. M.\n          2015.\n\t\t\t\t\tThe association between sustainability governance characteristics and the assurance of corporate sustainability reports.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory34 (\n\t\t\t\t\t1):\n\t\t\t\t\t163\u2013\n\t\t\t\t\t198.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50849","DOI":"10.2308\/ajpt-50849"},{"key":"2024082916494277300_i1558-7991-39-3-75-Petersen1","doi-asserted-by":"crossref","unstructured":"Petersen,\n              M. A.\n            \n          \n          2009.\n\t\t\t\t\tEstimating standard errors in finance panel data sets: Comparing approaches.\n\t\t\t\t\tReview of Financial Studies22 (\n\t\t\t\t\t1):\n\t\t\t\t\t435\u2013\n\t\t\t\t\t480.\n\t\t\t\t\thttps:\/\/doi.org\/10.1093\/rfs\/hhn053","DOI":"10.1093\/rfs\/hhn053"},{"key":"2024082916494277300_i1558-7991-39-3-75-Pflugrath1","doi-asserted-by":"crossref","unstructured":"Pflugrath,\n              G.,\n            \n            \n              Roebuck\n              P.,\n             and\n\t\t\t\t\t\tSimnettR.\n          2011.\n\t\t\t\t\tImpact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory30 (\n\t\t\t\t\t3):\n\t\t\t\t\t239\u2013\n\t\t\t\t\t254.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-10047","DOI":"10.2308\/ajpt-10047"},{"key":"2024082916494277300_i1558-7991-39-3-75-Shivakumar1","doi-asserted-by":"crossref","unstructured":"Shivakumar,\n              L.\n            \n          \n          2013.\n\t\t\t\t\tThe role of financial reporting in debt contracting and in stewardship.\n\t\t\t\t\tAccounting and Business Research43 (\n\t\t\t\t\t4):\n\t\t\t\t\t362\u2013\n\t\t\t\t\t383.\n\t\t\t\t\thttps:\/\/doi.org\/10.1080\/00014788.2013.785683","DOI":"10.1080\/00014788.2013.785683"},{"key":"2024082916494277300_i1558-7991-39-3-75-Simnett1","unstructured":"Simnett,\n              R.\n            \n          \n          2014.\n\t\t\t\t\tAssurance of environmental social and sustainability information.\n\t\t\t\t\tInThe Routledge Companion to Auditing,\n\t\t\t\t\tedited byHayD.,KnechelW. R., and\n\t\t\t\t\t\tWillekensM. ,\n\t\t\t\t\t325\u2013\n\t\t\t\t\t337.\n\t\t\t\t\tAbingdon, U.K.:\n\t\t\t\t\tRoutledge."},{"key":"2024082916494277300_i1558-7991-39-3-75-Simnett2","doi-asserted-by":"crossref","unstructured":"Simnett,\n              R.,\n            \n            \n              Vanstraelen\n              A.,\n             and\n\t\t\t\t\t\tChuaW. F.\n          2009.\n\t\t\t\t\tAssurance on sustainability reports: An international comparison.\n\t\t\t\t\tThe Accounting Review84 (\n\t\t\t\t\t3):\n\t\t\t\t\t937\u2013\n\t\t\t\t\t967.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2009.84.3.937","DOI":"10.2308\/accr.2009.84.3.937"},{"key":"2024082916494277300_i1558-7991-39-3-75-Simnett3","doi-asserted-by":"crossref","unstructured":"Simnett,\n              R.,\n            \n            \n              Carson\n              E.,\n             and\n\t\t\t\t\t\tVanstraelenA.\n          2016.\n\t\t\t\t\tInternational archival auditing and assurance research: Trends, methodological issues, and opportunities.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory35 (\n\t\t\t\t\t3):\n\t\t\t\t\t1\u2013\n\t\t\t\t\t32.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-51377","DOI":"10.2308\/ajpt-51377"},{"key":"2024082916494277300_i1558-7991-39-3-75-Velte1","doi-asserted-by":"crossref","unstructured":"Velte,\n              P.,\n             and\n\t\t\t\t\t\tStawinogaM.\n          2017.\n\t\t\t\t\tEmpirical research on corporate social responsibility assurance (CSRA): A literature review.\n\t\t\t\t\tJournal of Business Economics87 (\n\t\t\t\t\t8):\n\t\t\t\t\t1017\u2013\n\t\t\t\t\t1066.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s11573-016-0844-2","DOI":"10.1007\/s11573-016-0844-2"},{"key":"2024082916494277300_i1558-7991-39-3-75-WorldBusinessCouncilforSustainableDevelopmentWBCSD1","unstructured":"World Business Council for Sustainable Development (WBCSD).\n\t\t\t\t\t2016.\n\t\t\t\t\tAssurance. Generating Value from External Assurance of Sustainability Reporting.\n\t\t\t\t\tGeneva, Switzerland:\n\t\t\t\t\tWorld Business Council for Sustainable Development."},{"key":"2024082916494277300_i1558-7991-39-3-75-Zhou1","doi-asserted-by":"crossref","unstructured":"Zhou,\n              S.,\n            \n            \n              Simnett\n              R.,\n             and\n\t\t\t\t\t\tGreenW. J.\n          2016.\n\t\t\t\t\tAssuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory35 (\n\t\t\t\t\t3):\n\t\t\t\t\t141\u2013\n\t\t\t\t\t168.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-51414","DOI":"10.2308\/ajpt-51414"}],"container-title":["Auditing: A Journal of Practice &amp; Theory"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/ajpt\/article-pdf\/39\/3\/75\/50748\/i1558-7991-39-3-75.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/ajpt\/article-pdf\/39\/3\/75\/50748\/i1558-7991-39-3-75.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T19:58:18Z","timestamp":1724961498000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/ajpt\/article\/39\/3\/75\/6155\/The-Relative-Role-of-Firm-Incentives-Auditor"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2020,2,1]]},"references-count":67,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2020,2,1]]},"published-print":{"date-parts":[[2020,8,1]]}},"URL":"https:\/\/doi.org\/10.2308\/ajpt-18-085","relation":{},"ISSN":["1558-7991","0278-0380"],"issn-type":[{"value":"1558-7991","type":"electronic"},{"value":"0278-0380","type":"print"}],"subject":[],"published":{"date-parts":[[2020,2,1]]}}}