KaydedilenlerDerginizi ekleyin

Dergiler / 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
Sayfa
72–92
Yayın Tarihi
2025-03-24
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Finally, this study makes a major contribution to advancing the understanding of corporate governance in emerging markets.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez: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.
📊
Temel Bulgular & Veri: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.
💡
Sonuç & Katkı:Finally, this study makes a major contribution to advancing the understanding of corporate governance in emerging markets.
🔬Tür:Araştırma Makalesi
📍Kapsam:2010–2020 Verileri
⚙️Değişkenler: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.

🔖

Bu Makaleye Atıf Yap

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

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (20)

  1. Aguilera, R. V. (2005) “Corporate Governance and Director Accountability: An Institutional Comparative Perspective”, British Journal of Management, 16, 39-53. https://doi.org/10.1111/j.1467-8551.2005.00446.x.
  2. Alsahali, K., Malagueño, R., and Marques, A. (2023) “Board Attributes and Companies’ Choice of Sustainability Assurance Providers”, Accounting and Business Research, 1-31. Https://Doi.Org/10.1080/00014788.2023.2181141.
  3. Ararat, M., and Uğur, M. (2003) “Corporate Governance in Turkey: An Overview and Some Policy Recommendations”, Corporate Governance: The International Journal of Business in Society, 3(1), 58-75. Https://Doi.Org/10.1108/14720700310459863.
  4. Baixauli-Soler, J. S., Belda-Ruiz, M., and Sanchez-Marin, G. (2015) “Executive Stock Options, Gender Diversity in the Top Management Team, and Firm Risk Taking”, Journal of Business Research, 68(2), 451-463. Https://Doi.Org/10.1016/J.Jbusres.2014.06.003.
  5. Bendickson, J., Muldoon, J., Liguori, E., and Davis, P. E. (2016) “Agency Theory: The Times, They Are A-Changin”, Management Decision, 54(1), 174-193. Https://Doi.Org/10.1108/MD-02-2015-0058.
  6. Boiral, O., Heras-Saizarbitoria, I., and Brotherton, M. C. (2019) “Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective”, Journal of Business Ethics, 155, 703-721. Https://Doi.Org/10.1007/S10551-017-3516-4.
  7. Bollas‐Araya, H. M., Polo‐Garrido, F., and Seguí‐Mas, E. (2019) “Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations”, Australian Accounting Review, 29(4), 692-707. Https://Doi.Org/10.1111/Auar.12244.
  8. Bradbury, M., Jia, J., and Li, Z. (2022) “Corporate Social Responsibility Committees and The Use of Corporate Social Responsibility Assurance Services”, Journal of Contemporary Accounting and Economics, 18(2), 100317. Https://Doi.Org/10.1016/J.Jcae.2022.100317.
  9. Buertey, S. (2021) “Board Gender Diversity and Corporate Social Responsibility Assurance: The Moderating Effect of Ownership Concentration”, Corporate Social Responsibility and Environmental Management, 28(6), 1579-1590. Https://Doi.Org/10.1002/Csr.2121.
  10. Burke, R. J. (1997) “Women on Corporate Boards of Directors: A Needed Resource”, In: Burke, R.J. (Eds) Women in Corporate Management. Springer, Dordrecht. Https://Doi.Org/10.1007/978-94-011-5610-3_5.
  11. Cennamo, C., Berrone, P., Cruz, C., and Gomez–Mejia, L. R. (2012) “Socioemotional Wealth and Proactive Stakeholder Engagement: Why Family–Controlled Firms Care More About Their Stakeholders”, Entrepreneurship Theory and Practice, 36(6), 1153-1173. Https://Doi.Org/10.1111/J.1540-6520.2012.00543.X.
  12. Chams, N., And García-Blandón, J. (2019) “Sustainable or Not Sustainable? The Role of The Board of Directors”, Journal of Cleaner Production, 226, 1067-1081. Https://Doi.Org/10.1016/J.Jclepro.2019.04.118.
  13. Channuntapipat, C. (2021) “Can Sustainability Report Assurance Be A Collaborative Process and Practice Beyond the Ritual of Verification?”, Business Strategy and The Environment, 30(2), 775-786. Https://Doi.Org/10.1002/Bse.2653.
  14. Cho, C. H., Laine, M., Roberts, R. W., and Rodrigue, M. (2015) “Organized Hypocrisy, Organizational Façades, and Sustainability Reporting”, Accounting, Organizations and Society, 40, 78-94. Https://Doi.Org/10.1016/J.Aos.2014.12.003.
  15. Cornish, M. (2013) “Exploring Social Networks of Non-Executive Directors in Australian Third Sector Organisations”, Third Sector Review, 19(1), 51-73.
  16. Cullinan, C. P., Mahoney, L., and Roush, P. B. (2019) “Entrenchment Vs Long-Term Benefits: Classified Boards and CSR”, Journal of Global Responsibility, 10(1), 69-86. Https://Doi.Org/10.1108/JGR-11-2018-0063.
  17. Dalla Via, N., and Perego, P. (2020) “The Relative Role of Firm Incentives, Auditor Specialization, And Country Factors as Antecedents of Nonfinancial Audit Quality”, Auditing: A Journal of Practice and Theory, 39(3), 75-104. Https://Doi.Org/10.2308/Ajpt-18-085.
  18. Demira, G., Cagle, M., and Dalkiliç, F. (2016) “Corporate Social Responsibility and Regulatory Initiatives in Turkey: Good Implementation Examples”, Accounting and Management Information Systems, 15(2), 372.
  19. Ertuna, B., and Tükel, A. (2009) “Türkiye’de KSS Uygulamaları: Geleneksel ve Küresel Arasında”, Yönetim Araştırmaları Dergisi, 9(2), 145-172.
  20. Fernández-Feijóo-Souto, B., Romero, S., and Ruiz-Blanco, S. (2012) “Measuring Quality of Sustainability Reports and Assurance Statements: Characteristics of The High-Quality Reporting Companies”, International Journal of Society Systems Science, 4(1), 5-27. Https://Doi.Org/10.1504/IJSSS.2012.045371.