The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors’ Use of Sustainability Information

Sakchuenyos, Paul; Tan, Eka; Lum, Pei Jia; Simnett, Roger

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors’ Use of Sustainability Information

journal contribution

posted on 2025-09-30, 06:17 authored by Paul SakchuenyosPaul Sakchuenyos, Eka TanEka Tan, Pei Jia Lum, Roger SimnettRoger Simnett

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors’ Use of Sustainability Information

Funding

Evaluating innovative assurance practices for sustainability reporting | Grant ID: DP230102083

Compliance of Mandatory and Voluntary Climate Disclosure Regime | Grant ID: Project 15

History

Related Materials

1.
DOI - Is version of https://doi.org/10.1111/acfi.70117

Location

London, Eng.

Open access

Yes

Language

eng

Journal

Accounting And Finance

ISSN

0810-5391

eISSN

1467-629X

Publisher

Wiley-Blackwell

Usage metrics

Keywords

Uncategorised value

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors’ Use of Sustainability Information

Funding

Evaluating innovative assurance practices for sustainability reporting | Grant ID: DP230102083

Compliance of Mandatory and Voluntary Climate Disclosure Regime | Grant ID: Project 15

History

Related Materials

Location

Open access

Language

Journal

ISSN

eISSN

Publisher

Usage metrics

Categories

Keywords

Licence

Exports