Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

1 Imam Abdulrahman Bin Faisal University, Dammam, Saudi ArabiaCorresponding Author: E-mail: amklibi@iau.edu.sa2 IHEC, Tunisia, Email: salmadamak@yahoo.fr3 UQAM, Canada . Email: mzali.bouchra@uqam.ca

International Journal of Auditing and Accounting Studies1(2), 2019

Received: 23 August 2019

Revised: 30 November 2019

Accepted: 2 January 2020

Online: 15 January 2020

Keywords:sustainability assurance,assurance level,sustainability rating,Grenelle 2 law.

ARF INDIAAcademic Open Access Publishingwww.arfjournals.com

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

Determinants of the Gap between the Assurance levels issued by the Assurance...

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

Determinants of the Gap between the Assurance levels issued by the Assurance...

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

Determinants of the Gap between the Assurance levels issued by the Assurance...

Figure 1

3.1. Sample and data

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

3.2. Model description

4.1. Descriptive Statistics

Determinants of the Gap between the Assurance levels issued by the Assurance...

Variable Measure

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

4.2. Correlation matrix and Multi-Collinearity

4.3. Regression Analysis

Variable Minimum Maximum Mean Standard-Deviation

Variable Number Percentage (%)

Determinants of the Gap between the Assurance levels issued by the Assurance...

Number Percentage (%)

SECTOR TYP_P QUOT LABEL STAN SIZE PERF LEVE-ROVI ATION DARDS RAGEDER

Variable Collinearity

Tolerance VIF

Khi-2 df Significance

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

GAP Percentage0 1

B SE Wald Df Sig Exp(B)

Significant:

Determinants of the Gap between the Assurance levels issued by the Assurance...

4.4. Research findings

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

Variable Direction Sig

Determinants of the Gap between the Assurance levels issued by the Assurance...

Emma Klibi, Salma Damak – Ayadi and Bouchra M’Zali

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Determinants of the Gap between the Assurance levels issued by the Assurance...

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