Financial Auditor Effect on Sustainability Reporting: An Exploratory Study

• In Event: Emerging Research and Research Interaction 3

Abstract

This is a working paper where we investigate on the yet-to-develop assurance market, its links with the mature auditing market, and the role that the Big-4 auditing companies play in the former. To the best of our knowledge, this study is pioneer in its approach. As for the novelty of the topic, we present four research questions dealing with our goals. We use a sample of sustainability reports (SR) registered in GRI during the period 2011-2013, from 16 countries. Our contribution to literature is the novel research topic and the size of the sample, which allows the generalization of results.

Authors

• Silvia Romero, Montclair State University

• Belen Fernandez-Feijoo, Universidade de Vigo

• Silvia Ruiz, Universidade de Vigo