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Are third-party assurances preferable to third-party comments for promoting financial accountability in environmental reporting?

Nishitani, K; Haider, MB; Kokubu, K

Nishitani, K (corresponding author), Kobe Univ, Res Inst Econ & Business Adm, Nada Ku, 2-1 Rokkodai, Kobe, Hyogo 6578501, Japan.

JOURNAL OF CLEANER PRODUCTION, 2020; 248 ():

Abstract

The purpose of this paper is to provide empirical insights into whether third-party reviews such as comments and assurances promote financial accounta......

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