ASSURANCE QUALITY OF SUSTAINABILITY REPORTS: EXAMINING THE ROLE OF CORPORATE GOVERNANCE

Elif Cemek; Sinem Ateş

Article Details

ASSURANCE QUALITY OF SUSTAINABILITY REPORTS: EXAMINING THE ROLE OF CORPORATE GOVERNANCE

Authors:

Elif Cemek | Sinem Ateş

Publisher:

Bandirma Onyedi Eylul University

Main Topics:

Finans ve Yatırım (Diğer)

Journal:

Yönetim ve Ekonomi Araştırmaları Dergisi Vol.23 Issue 1, pp.72-92

Document Type:

Article

Publication Date:

3/2025

Document Language:

English

Document ID (Org No.):

2001343657

pISSN:

2148-029X

Keywords:

Abstract:

 The objective of this study is to understand the role of various corporate governance components in the assurance quality of sustainability reports in an emerging country context. The data comprise 56 firm-year observations representing 20 unique firms from Türkiye for the period 20102020 available at the Thomson Reuters Eikon database. Drawing on stakeholder-agency theory, the regression analysis indicates that the size of the board, the frequency of board meetings, and the percentage of female executive members increase the assurance quality of sustainability reports. The findings further suggest that by governing these corporate mechanisms, regulatory bodies can reinforce the overall quality of sustainability report assurance. Finally, this study makes a major contribution to advancing the understanding of corporate governance in emerging markets.

 The objective of this study is to understand the role of various corporate governance components in the assurance quality of sustainability reports in an emerging country context. The data comprise 56 firm-year observations representing 20 unique firms from Türkiye for the period 20102020 available at the Thomson Reuters Eikon database. Drawing on stakeholder-agency theory, the regression analysis indicates that the size of the board, the frequency of board meetings, and the percentage of female executive members increase the assurance quality of sustainability reports. The findings further suggest that by governing these corporate mechanisms, regulatory bodies can reinforce the overall quality of sustainability report assurance. Finally, this study makes a major contribution to advancing the understanding of corporate governance in emerging markets.

 The objective of this study is to understand the role of various corporate governance components in the assurance quality of sustainability reports in an emerging country context. The data comprise 56 firm-year observations representing 20 unique firms from Türkiye for the period 20102020 available at the Thomson Reuters Eikon database. Drawing on stakeholder-agency theory, the regression analysis indicates that the size of the board, the frequency of board meetings, and the percentage of female executive members increase the assurance quality of sustainability reports. The findings further suggest that by governing these corporate mechanisms, regulatory bodies can reinforce the overall quality of sustainability report assurance. Finally, this study makes a major contribution to advancing the understanding of corporate governance in emerging markets.

 The objective of this study is to understand the role of various corporate governance components in the assurance quality of sustainability reports in an emerging country context. The data comprise 56 firm-year observations representing 20 unique firms from Türkiye for the period 20102020 available at the Thomson Reuters Eikon database. Drawing on stakeholder-agency theory, the regression analysis indicates that the size of the board, the frequency of board meetings, and the percentage of female executive members increase the assurance quality of sustainability reports. The findings further suggest that by governing these corporate mechanisms, regulatory bodies can reinforce the overall quality of sustainability report assurance. Finally, this study makes a major contribution to advancing the understanding of corporate governance in emerging markets.

Article Details

ASSURANCE QUALITY OF SUSTAINABILITY REPORTS: EXAMINING THE ROLE OF CORPORATE GOVERNANCE

Authors:

Elif Cemek | Sinem Ateş

Publisher:

Bandirma Onyedi Eylul University

Main Topics:

Finans ve Yatırım (Diğer)

Journal:

Yönetim ve Ekonomi Araştırmaları Dergisi Vol.23 Issue 1, pp.72-92

Document Type:

Article

Publication Date:

3/2025

Document Language:

English

Document ID (Org No.):

2001343657

pISSN:

2148-029X

Assurance Quality

Corporate Governance

Sustainability

Emerging Country

Issues

Article Details

ASSURANCE QUALITY OF SUSTAINABILITY REPORTS: EXAMINING THE ROLE OF CORPORATE GOVERNANCE

Authors: Elif Cemek | Sinem Ateş

Publisher: Bandirma Onyedi Eylul University

Main Topics: Finans ve Yatırım (Diğer)

Journal: Yönetim ve Ekonomi Araştırmaları Dergisi Vol.23 Issue 1, pp.72-92

Document Type: Article

Publication Date: 3/2025

Document Language: English

Document ID (Org No.): 2001343657

pISSN: 2148-029X

Assurance Quality

Corporate Governance

Sustainability

Emerging Country

Issues

Authors:

Elif Cemek | Sinem Ateş

Publisher:

Bandirma Onyedi Eylul University

Main Topics:

Finans ve Yatırım (Diğer)

Journal:

Yönetim ve Ekonomi Araştırmaları Dergisi Vol.23 Issue 1, pp.72-92

Document Type:

Article

Publication Date:

3/2025

Document Language:

English

Document ID (Org No.):

2001343657

pISSN:

2148-029X