Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
The Assurance Market Of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
The Assurance Market Of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
The assurance of sustainability reports is a relatively new service offered by different providers such as accounting firms and consultants. The percentage of sustainability reports assured and the weight of the four largest accounting firms (Deloitte, EY, KPMG and PWC) in this new market are evolving in time. The purpose of this paper is to contribute to a better understanding of the role each one of the four major accounting firms (Big4) play in this assurance market. Using a generalized linear mixed model in an international sample, our results confirm that each Big4 accounting firm leverages its network of financial …