Habiba Al?Shaer|Mahbub Zaman
Credibility of sustainability reports: The contribution of audit committees
Newcastle University|University of Hull
abstract concerns credibility sustainability reports mitigated assurance although audit committee remit encompasses monitoring sustainability issues potential complementary substitution issues governance mechanisms paper explores relationship audit committees sustainability reporting assurance using resource dependency theory find audit committee characteristics impact additional board directors existence sustainability committees voluntary sustainability assurance results also show audit committee independence associated use big four audit firm sustainability assurance negative association sustainability committees assurance however indicates assurance could burden small firms overall findings suggest audit committees add credibility help improve sustainability reporting independence expertise oversight