
Marta Sánchez-Sancho- Bachelor of Business Administration
- Faculty Member at University of Salamanca
Marta Sánchez-Sancho
- Bachelor of Business Administration
- Faculty Member at University of Salamanca
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Introduction
Marta Sánchez-Sancho is a Predoctoral Fellow in Business Administration and Economics. Her research interests focus on: i) determinants and consequences of the assurance of sustainability reporting; ii) assurance practices; iii) the facts which can enhance or undermine the contribution of sustainability assurance practice to stakeholder accountability; iv) corporate sustainability performance and reporting; v) investment decisions.
https://orcid.org/my-orcid?orcid=0009-0001-2335-048X
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Publications (2)
Este trabajo se basa en la potencial captura directiva del proceso de aseguramiento de las memorias de sostenibilidad. Partiendo de esta posibilidad nos preguntamos, ¿el aseguramiento refuerza la fiabilidad de las memorias de sostenibilidad o puede ser utilizado por los directivos para manipular la percepción de los usuarios de estos informes a tra...
Purpose: This paper investigates the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable due to subsequent restatements, we explore whether assurance is used to enhance its credibility, as a legitimization tool, or as an impression management strategy. Additionally, we analyze ho...