___

• Bastianoni, S., Marchi, M., Caro, D., Casprini, P., & Pulselli, F. M. (2014). The connection between 2006 IPCC GHG inventory methodology and ISO 14064-1 certification standard–A reference point for the environmental policies at sub-national scale. Environmental Science & Policy, 44, 97-107.
• Beattie, V., & Fearnley, S. (1995). The importance of audit firm characteristics and the drivers of auditor change in UK listed companies. Accounting and business research, 25(100), 227-239.
• Bewley, K., & Li, Y. (2000). Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective. Advances in environmental accounting and management, 1(1), 201-226.
• Birnbaum, M. H., & Stegner, S. E. (1979). Source credibility in social judgment: Bias, expertise, and the judge's point of view. Journal of Personality and Social Psychology, 37(1), 48.
• Brink, A. G., Tang, F., & Yang, L. (2016). The impact of estimate source and social pressure on auditors' fair value estimate choices. Behavioral Research in Accounting, 28(2), 29-40.
• Chatterjee, A. (2012). Assurance of corporate greenhouse gas disclosures in the mining and crude oil production sector: a comparative inter-national Study. Journal of the Asia-Pacific Centre for Environmental Accountability, 18(2), 75-102.
• Cohen, J. R., & Simnett, R. (2015). CSR and assurance services: A research agenda. Auditing: A Journal of Practice & Theory, 34(1), 59-74.
• Cohen, J. R., & Simnett, R. (2015). CSR and assurance services: A research agenda. Auditing: A Journal of Practice & Theory, 34(1), 59-74.
• Cotter, J., Lokman, N., & Najah, M. M. (2011). Voluntary disclosure research: which theory is relevant ?. Journal of Theoretical Accounting Research, 6(2) 1-25.
• Datt, R., Luo, L., Tang, Q., & Mallik, G. (2018). An international study of determinants of voluntary carbon assurance. Journal of International Accounting Research, 17(3), 1-20.
• DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
• Feng, Y. & Ramanathan, V. (2009). Air pollution, greenhouse gases and climate change: Global and regional perspectives. Atmospheric Environment, 43, 37-50.
• Freedman, M., & Jaggi, B. (2005). Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries. The International Journal of Accounting, 40(3), 215-232.
• Gokten, P. O., Marşap, B., & Gokten, S. (2018). Sera Gazı Emisyon Raporlaması Bir Tercih Mi Yoksa Zorunluluk Mu? Kuramsal Bir Değerlendirme. Muhasebe Bilim Dünyası Dergisi, 20, 911-922.
• Green, W. & Li, Q. (2011). Evidence of an expectation gap for greenhouse gas emissions assurance. Accounting, Auditing & Accountability Journal, 25(1), 146-173.
• Green, W., & Li, Q. (2012). Evidence of an expectation gap for greenhouse gas emissions assurance. Accounting, Auditing & Accountability Journal.
• Green, W., & Taylor, S. (2013). Factors that influence perceptions of greenhouse gas assurance provider quality. International Journal of Auditing, 17(3), 288-307.
• Green, W., & Zhou, S. (2013). An international examination of assurance practices on carbon emissions disclosures. Australian Accounting Review, 23(1), 54-66.
• Green, W., Taylor, S., & Wu, J. (2017). Determinants of greenhouse gas assurance provider choice. Meditari Accountancy Research.
• Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: what is new?. Journal of Human Resource Costing & Accounting.
• Hahn, R., Reimsbach, D. & Scheimann, F. (2015). Organizations, Climate Change, And Transparency: Reviewing The Literature On Carbon Disclosure. Organization & Environment, 28(1), 80-102.
• Harrison, J. S., & Wicks, A. C. (2013). Stakeholder theory, value, and firm performance. Business Ethics Quarterly, 23(1), 97-124.
• Hogarth, R. M., & Einhorn, H. J. (1992). Order effects in belief updating: The belief-adjustment model. Cognitive psychology, 24(1), 1-55.
• Holt, T. P. (2012). The effects of internal audit role and reporting relationships on investor perceptions of disclosure credibility. Managerial Auditing Journal.
• Houghton, J. (2004). Global warming: the complete briefing. 3rd Edition. New York: Cambridge University Press. IAASB.(2019).https://www.iaasb.org/news-events/2012-06/iaasb-releases-new-global-standard-assurance-greenhouse-gas-statements [11.02.2020].
• International Auditing and Assurance Standards Board (IAASB). (2015). International standard on assurance engagements 3410: Assurance engagements on greenhouse gas statements. Retrieved October 15, 2020, from http://www.ifac.org/publicationsresources/2015-handbook-international-quality-control-auditing-review-other-assurance.
• IUCN, (2011). Terminologies used in climate change. Retrieved October 05, 2020, from https://portals.iucn.org/library/sites/library/files/documents/2011-118.pdf.
• Kilgore, A., Harrison, G., & Radich, R. (2014). Audit quality: what’s important to users of audit services. Managerial Auditing Journal.
• Kim, S., Green, W. J., & Johnstone, K. M. (2015). Biased evidence processing by multidisciplinary greenhouse gas assurance teams. AUDITING: A Journal of Practice & Theory, 35(3), 119-139.
• Koonce, L., Walker, N. R., & Wright, W. F. (1993). A cognitive characterization of audit analytical review; Discussion. Auditing, 12, 57.
• KPMG, (2017). The KPMG Survey of Corporate Responsibility Reporting 2017. Retrieved October 20, 2020, from https://assets.kpmg/content/dam/kpmg/be/pdf/2017/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf.
• Li, H., Fu, S., Chen, Z., Shi, J., Yang, Z., & Li, Z. (2019). The motivations of Chinese firms in response to the Carbon Disclosure Project. Environmental Science and Pollution Research, 26(27), 27792-27807.
• Omur, G. A., Tunc, A. O., & Caliskan, E. N. (2012). Corporate social and environmental responsibility in the service sector: A case study from Turkey. International Journal of Business and Management Studies, 4(1), 11-20.
• Pinsker, R. (2007). Long series of information and nonprofessional investors' belief revision. Behavioral Research in Accounting, 19(1), 197-214.
• Pornpitakpan, C. (2004). The persuasiveness of source credibility: A critical review of five decades' evidence. Journal of applied social psychology, 34(2), 243-281.
• Shum, P., Burritt, R. L., & Chen, H. (2009). Sustainability reporting and assurance in developing countries. In 1 st South American Congress on Social and Environmental Accounting Research–CSEAR 2009. Universidade Federal do Rio de Janeiro Rio de Janeiro–Brasil.
• Simnett, R., & Nugent, M. (2007). Developing an assurance standard for carbon emissions disclosures. Australian Accounting Review, 17(42), 37-47.
• Zhou, S. H. A. N., Simnett, R. O. G. E. R., & Green, W. E. N. D. Y. (2013). The effect of legal environment and corporate governance on the decision to assure and assurance provider choice: Evidence from the GHG assurance market. UNSW Australian School of Business Research Paper. A, 5.
• Zhou, S., Simnett, R., & Green, W. J. (2016). Assuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider. Auditing: A Journal of Practice & Theory, 35(3), 141-168