The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants
研究了鉴证提供者的行业专长和与客户的合作经验如何影响可持续发展鉴证报告的质量，发现行业专家和经验丰富的鉴证者（尤其是会计师事务所）能显著提升报告质量。
Abstract The aim of this study was to evaluate the quality of sustainability assurance reports and some aspects associated with it: expertise (a practitioner attribute) and experience (a characteristic of the contractual relationship). Specifically, it examines the impact of the assurance provider's expertise and experience on assurance quality, measured through an index based on a content analysis approach with items related to the reporting format, assurance procedures, and recommendations and opinions. This paper also examines the moderating effect of the type of assurance provider on these relationships. For a sample of international listed companies from the period 2007–14, our evidence shows greater quality of assurance reports when the assurers are industry specialists than when they are nonspecialists, because of their strong industry knowledge, and when the assurers have greater experience in the assurance market because of the extended length of the assurer–client relationship. In addition, the higher quality associated with industry expertise and experience is increased when assurance providers are also accounting firms, given their greater skills and training within the audit profession.