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   Articles with "assurance" as a keyword



Impact of disclosure and assurance quality of corporate sustainability reports on access to finance

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recommendations! Published in 2019 at "Corporate Social Responsibility and Environmental Management"

DOI: 10.1002/csr.1724

Abstract: This paper investigates the impact of corporate social responsibility (CSR) disclosure quantity, quality, and external validation concerning assurance on capital constraints. We examine if these disclosure characteristics matter to the investors in the financial market,… read more here.

Keywords: disclosure; finance; quality; assurance ... See more keywords

An Examination of Assurance Practices on Carbon Emission Disclosures: Evidence From Italy and Spain

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recommendations! Published in 2025 at "Corporate Social Responsibility and Environmental Management"

DOI: 10.1002/csr.70123

Abstract: This study explores corporate carbon assurance practices through a content analysis of the GHG assurance statements in the TCFD reports from a sample of Italian and Spanish companies listed on the FTSE MIB and IBEX… read more here.

Keywords: assurance practices; carbon; assurance statement; examination assurance ... See more keywords

Governance, religious assurance and Islamic banks: Do Shariah boards effectively serve?

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recommendations! Published in 2018 at "Journal of Management and Governance"

DOI: 10.1007/s10997-018-9418-8

Abstract: This study examines the quality of governance and religious assurance provided by Shariah boards (SBs) when undertaking the crucial compliance review required in fulfilling the expected ethical and social legitimacy of Islamic banks. To better… read more here.

Keywords: religious assurance; shariah boards; assurance; governance ... See more keywords

Preparation of “Ready-Made STL (RMS)” for build assurance in additive metal manufacturing (AMM): A review

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recommendations! Published in 2019 at "Journal of Mechanical Science and Technology"

DOI: 10.1007/s12206-019-1106-3

Abstract: In this paper “Ready-Made STL (RMS)” is defined as an STL model sophisticatedly planned and managed in advance in order to provide with all information needed for the build using an additive manufacturing process. Generating… read more here.

Keywords: made stl; stl rms; ready made; assurance ... See more keywords

Inferring random component distributions from environmental measurements for quality assurance

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recommendations! Published in 2017 at "Agricultural and Forest Meteorology"

DOI: 10.1016/j.agrformet.2017.02.021

Abstract: Abstract Environmental measurement programs can add value by providing not just accurate data, but also a measure of that accuracy. While quality assurance (QA) has been recognized as necessary since almost the beginning of automated… read more here.

Keywords: inferring random; assurance; component distributions; distributions environmental ... See more keywords

Do nonprofessional investors value the assurance of integrated reports? Exploratory evidence

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recommendations! Published in 2021 at "European Management Journal"

DOI: 10.1016/j.emj.2021.03.003

Abstract: Abstract Using an experimental design, this explorative study provides unique empirical evidence of the effects of an integrated reporting assurance (IRA) on nonprofessional investors’ (NPIs) financial decision-making in a laboratory experiment. For this purpose, two… read more here.

Keywords: value assurance; investors value; assurance; nonprofessional investors ... See more keywords
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CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?

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recommendations! Published in 2020 at "Energy Policy"

DOI: 10.1016/j.enpol.2020.112007

Abstract: Abstract Drawing on signaling theory and the greenwashing tendency, the objective of this study is to explore the connection among four facets of corporate social responsibility (CSR) practice: CSR performance, CSR reporting, following the Global… read more here.

Keywords: csr reports; assurance; energy sector; economic development ... See more keywords

Improving data management system from health, Safety and Environmental data external assurance

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recommendations! Published in 2020 at "Journal of Cleaner Production"

DOI: 10.1016/j.jclepro.2020.120240

Abstract: Abstract A constantly increasing number of investors and stakeholders are seeking key sustainability related information. The necessity of third-party assurance of non-financial disclosure has been dwelt on in various literature. External assurance of sustainability reporting… read more here.

Keywords: health safety; management; assurance; external assurance ... See more keywords
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Quality assurance in primary total hip arthroplasty.

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recommendations! Published in 2020 at "Journal of orthopaedics"

DOI: 10.1016/j.jor.2020.03.009

Abstract: Objective To compare two different methods of clinical outcomes documentation and investigate the potential impact of a quality assurance program. Methods Data on primary hip arthroplasties conducted between 2004 and 2014 were prospectively collected and… read more here.

Keywords: quality assurance; assurance; primary total; total hip ... See more keywords

Automating Semantic Analysis of System Assurance Cases Using Goal-Directed ASP

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recommendations! Published in 2024 at "Theory and Practice of Logic Programming"

DOI: 10.1017/s1471068424000425

Abstract: Abstract Assurance cases offer a structured way to present arguments and evidence for certification of systems where safety and security are critical. However, creating and evaluating these assurance cases can be complex and challenging, even… read more here.

Keywords: semantic analysis; system; assurance; assurance cases ... See more keywords

Cross-border higher education in Europe and the role of quality assurance agencies

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recommendations! Published in 2024 at "Assessment & Evaluation in Higher Education"

DOI: 10.1080/02602938.2024.2410300

Abstract: Abstract This article discusses the multiple challenges cross-border higher education (CBHE) in Europe faces nowadays, namely regarding the assurance of its quality. The views of a set of European quality assurance agencies are analysed to… read more here.

Keywords: quality; assurance agencies; quality assurance; assurance ... See more keywords