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Board committees and non-financial information assurance services

Author

Listed:
  • Isabel-María García-Sánchez

    (Universidad de Salamanca)

  • Nicola Raimo

    (Finance and Technology of the LUM University)

  • Víctor Amor-Esteban

    (Universidad de Salamanca)

  • Filippo Vitolla

    (Finance and Technology of the LUM University)

Abstract

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.

Suggested Citation

  • Isabel-María García-Sánchez & Nicola Raimo & Víctor Amor-Esteban & Filippo Vitolla, 2023. "Board committees and non-financial information assurance services," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 1-42, March.
    • Handle: RePEc:kap:jmgtgv:v:27:y:2023:i:1:d:10.1007_s10997-021-09613-6
    DOI: 10.1007/s10997-021-09613-6
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