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Journals / Yönetim ve Ekonomi Araştırmaları Dergisi / 2026 / Cilt: 23 Sayı: 1

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

Elif Cemek(ADIYAMAN ÜNİVERSİTESİ)0000-0002-9198-1355
Sinem Ateş(YALOVA ÜNİVERSİTESİ)0000-0002-9999-3799
Pages
72–92
Publication Date
2025-03-24
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The findings further suggest that by governing these corporate mechanisms, regulatory bodies can reinforce the overall quality of sustainability report assurance.

📌 3 Key Takeaways

🎯
Objective & Hypothesis: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.
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Key Findings & Data:The data comprise 56 firm-year observations representing 20 unique firms from Türkiye for the period 2010–2020 available at the Thomson Reuters Eikon database.
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Conclusion & Impact:The findings further suggest that by governing these corporate mechanisms, regulatory bodies can reinforce the overall quality of sustainability report assurance.
🔬Design:Araştırma Makalesi
📍Scope:2010–2020 Verileri
⚙️Variables:Assurance Quality · Corporate Governance · Sustainability

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 2010–2020 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.

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Cite This Article

Cemek, E., Ateş, S. (2025). ASSURANCE QUALITY OF SUSTAINABILITY REPORTS: EXAMINING THE ROLE OF CORPORATE GOVERNANCE. Yönetim ve Ekonomi Araştırmaları Dergisi, Cilt: 23 Sayı: 1, 72–92. https://doi.org/10.11611/yead.1547472

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