Works by Fifka, Matthias (exact spelling)

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    The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements.Katrin Hummel, Christian Schlick & Matthias Fifka - 2019 - Journal of Business Ethics 154 (3):733-757.
    Research on sustainability assurance is still in its beginnings. One of the key questions in this field that also is of the highest practical relevance is concerned with the quality of the assurance process. However, a common understanding of assurance quality and how it should be measured is still missing. We try to close this gap by building on the financial audit literature. We introduce a definition of assurance quality that comprises two key aspects: the depth of the assurance process (...)
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