Board committees and non-financial information assurance services

[EN] The objective of this study is to examine the role that the specialized committees, created within the board of directors, and the auditor play in relation to the hiring of a non-financial information assurance service and in relation to the choices of the assurance provider for such non-financ...

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Detalles Bibliográficos
Autores: García Sánchez, Isabel María, Raimo, Nicola, Amor Esteban, Víctor, Vitolla, Filippo
Tipo de recurso: artículo
Fecha de publicación:2021
País:España
Institución:Universidad de Salamanca (USAL)
Repositorio:GREDOS. Repositorio Institucional de la Universidad de Salamanca
OAI Identifier:oai:gredos.usal.es:10366/149793
Acceso en línea:http://hdl.handle.net/10366/149793
Access Level:acceso abierto
Palabra clave:Non-financial information
Assurance
Audit committee
CSR committee
Agency theory
5311.02 Gestión Financiera
5303.01 Contabilidad Financiera
5311 Organización y Dirección de Empresas
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oai_identifier_str oai:gredos.usal.es:10366/149793
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spelling Board committees and non-financial information assurance servicesGarcía Sánchez, Isabel MaríaRaimo, NicolaAmor Esteban, VíctorVitolla, FilippoNon-financial informationAssuranceAudit committeeCSR committeeAgency theory5311.02 Gestión Financiera5303.01 Contabilidad Financiera5311 Organización y Dirección de Empresas[EN] The objective of this study is to examine the role that the specialized committees, created within the board of directors, and the auditor play in relation to the hiring of a non-financial information assurance service and in relation to the choices of the assurance provider for such non-financial information. Specifically, this study analyses the effect of the independence and specialisation of the audit committee, the existence of a CSR committee, and the reputation of the financial auditor associated with its classification as Big4. The results indicate that those responsible for financial information do not show interest in contracting an assurance service, especially if it is realized by an accountant provider, except that the information is standardised according to the Global Reporting Initiative guidelines and the contracted service is comparable to the financial audit standards, has assurance for a reasonable/high level, and is carried out according to the ISAE3000 standard.Publicación en abierto financiada por el Consorcio de Bibliotecas Universitarias de Castilla y León (BUCLE), con cargo al Programa Operativo 2014ES16RFOP009 FEDER 2014-2020 DE CASTILLA Y LEÓN, Actuación:20007-CL - Apoyo Consorcio BUCLESpringerlink202220222021info:eu-repo/semantics/articlehttp://hdl.handle.net/10366/149793reponame:GREDOS. Repositorio Institucional de la Universidad de Salamancainstname:Universidad de Salamanca (USAL)InglésAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessoai:gredos.usal.es:10366/1497932026-06-07T06:28:51Z
dc.title.none.fl_str_mv Board committees and non-financial information assurance services
title Board committees and non-financial information assurance services
spellingShingle Board committees and non-financial information assurance services
García Sánchez, Isabel María
Non-financial information
Assurance
Audit committee
CSR committee
Agency theory
5311.02 Gestión Financiera
5303.01 Contabilidad Financiera
5311 Organización y Dirección de Empresas
title_short Board committees and non-financial information assurance services
title_full Board committees and non-financial information assurance services
title_fullStr Board committees and non-financial information assurance services
title_full_unstemmed Board committees and non-financial information assurance services
title_sort Board committees and non-financial information assurance services
dc.creator.none.fl_str_mv García Sánchez, Isabel María
Raimo, Nicola
Amor Esteban, Víctor
Vitolla, Filippo
author García Sánchez, Isabel María
author_facet García Sánchez, Isabel María
Raimo, Nicola
Amor Esteban, Víctor
Vitolla, Filippo
author_role author
author2 Raimo, Nicola
Amor Esteban, Víctor
Vitolla, Filippo
author2_role author
author
author
dc.subject.none.fl_str_mv Non-financial information
Assurance
Audit committee
CSR committee
Agency theory
5311.02 Gestión Financiera
5303.01 Contabilidad Financiera
5311 Organización y Dirección de Empresas
topic Non-financial information
Assurance
Audit committee
CSR committee
Agency theory
5311.02 Gestión Financiera
5303.01 Contabilidad Financiera
5311 Organización y Dirección de Empresas
description [EN] The objective of this study is to examine the role that the specialized committees, created within the board of directors, and the auditor play in relation to the hiring of a non-financial information assurance service and in relation to the choices of the assurance provider for such non-financial information. Specifically, this study analyses the effect of the independence and specialisation of the audit committee, the existence of a CSR committee, and the reputation of the financial auditor associated with its classification as Big4. The results indicate that those responsible for financial information do not show interest in contracting an assurance service, especially if it is realized by an accountant provider, except that the information is standardised according to the Global Reporting Initiative guidelines and the contracted service is comparable to the financial audit standards, has assurance for a reasonable/high level, and is carried out according to the ISAE3000 standard.
publishDate 2021
dc.date.none.fl_str_mv 2021
2022
2022
dc.type.none.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10366/149793
url http://hdl.handle.net/10366/149793
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution-NonCommercial-NoDerivatives 4.0 Internacional
http://creativecommons.org/licenses/by-nc-nd/4.0/
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Springerlink
publisher.none.fl_str_mv Springerlink
dc.source.none.fl_str_mv reponame:GREDOS. Repositorio Institucional de la Universidad de Salamanca
instname:Universidad de Salamanca (USAL)
instname_str Universidad de Salamanca (USAL)
reponame_str GREDOS. Repositorio Institucional de la Universidad de Salamanca
collection GREDOS. Repositorio Institucional de la Universidad de Salamanca
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,300719

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