Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

References

• Adams, C. A. (2015). The International Integrated Reporting Council: A call to action. Critical Perspectives on Accounting, 27, 23–28. doi: 10.1016/j.cpa.2014.07.001
   Web of Science ®Google Scholar
• Alwert, K., Bornemann, M., & Will, M. (2009). Does intellectual capital reporting matter to financial analysts? Journal of Intellectual Capital, 10(3), 354–368. doi: 10.1108/14691930910977789
   Google Scholar
• Archel, P., Fernández, M., & Larrinaga, C. (2008). The organizational and operational boundaries of triple bottom line reporting: A survey. Environmental Management, 41(1), 106–117. doi: 10.1007/s00267-007-9029-7
   PubMed Web of Science ®Google Scholar
• Arnold, M. C., Bassen, A., & Frank, R. (2012). Integrating sustainability reports into financial statements: An experimental study. SSRN Electronic Journal. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2030891
   Google Scholar
• Asch, S. E. (1946). Forming impressions of personality. The Journal of Abnormal and Social Psychology, 41(3), 258–290. doi: 10.1037/h0055756
   PubMed Web of Science ®Google Scholar
• Azam, Z., Warraich, K. M., & Awan, S. H. (2011). One report: Bringing change in corporate reporting through integration of financial and non-financial performance disclosure. International Journal of Accounting and Financial Reporting, 1(1), 50–71. doi: 10.5296/ijafr.v1i1.831
   Google Scholar
• Ballou, B., Casey, R. J., Grenier, J. H., & Heitger, D. L. (2012). Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons, 26(2), 265–288. doi: 10.2308/acch-50088
   Web of Science ®Google Scholar
• Beckwith, N. E., & Lehmann, D. R. (1975). The importance of halo effects in multi-attribute attitude models. Journal of Marketing Research, 12(3), 265–275. doi: 10.2307/3151224
   Web of Science ®Google Scholar
• Berthelot, S., Coulmont, M., & Serret, V. (2012). Do investors value sustainability reports? A Canadian study. Corporate Social Responsibility and Environmental Management, 19(6), 355–363. doi: 10.1002/csr.285
   Web of Science ®Google Scholar
• Birkey, R. N., Michelon, G., Patten, D. M., & Sankara, J. (2016). Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context. Accounting Forum, 40(3), 143–152. doi: 10.1016/j.accfor.2016.07.001
   Web of Science ®Google Scholar
• Boatwright, P., Kalra, A., & Zhang, W. (2008). Research note—should consumers use the halo to form product evaluations? Management Science, 54(1), 217–223. doi: 10.1287/mnsc.1070.0742
   Web of Science ®Google Scholar
• Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120–1156. doi: 10.1108/AAAJ-04-2013-1313
   Web of Science ®Google Scholar
• Brown-Liburd, H., & Zamora, V. L. (2015). The role of corporate social responsibility (CSR) assurance in investors’ judgments when managerial pay is explicitly tied to CSR performance. AUDITING: A Journal of Practice & Theory, 34(1), 75–96. doi: 10.2308/ajpt-50813
   Web of Science ®Google Scholar
• Buckless, F. A., & Ravenscroft, S. P. (1990). Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review, 65(4), 933–945.
   Web of Science ®Google Scholar
• Chen, W., & Tan, H.-T. (2013). Judgment effects of familiarity with an analyst’s name. Accounting, Organizations and Society, 38(3), 214–227. doi: 10.1016/j.aos.2013.02.001
   Web of Science ®Google Scholar
• Cheng, M. M., Green, W. J., & Ko, J. C. W. (2015). The impact of strategic relevance and assurance of sustainability indicators on investors’ decisions. AUDITING: A Journal of Practice & Theory, 34(1), 131–162. doi: 10.2308/ajpt-50738
   Web of Science ®Google Scholar
• Chernev, A., & Blair, S. (2015). Doing well by doing good: The benevolent halo of corporate social responsibility. Journal of Consumer Research, 41(6), 1412–1425. doi: 10.1086/680089
   Web of Science ®Google Scholar
• Cho, C. H., Phillips, J. R., Hageman, A. M., & Patten, D. M. (2009). Media richness, user trust, and perceptions of corporate social responsibility: An experimental investigation of visual web site disclosures. Accounting, Auditing & Accountability Journal, 22(6), 933–952. doi: 10.1108/09513570910980481
   Google Scholar
• Churet, C., & Eccles, R. G. (2014). Integrated reporting, quality of management, and financial performance. Journal of Applied Corporate Finance, 26(1), 56–64.
   Google Scholar
• Cianci, A. M., & Kaplan, S. (2008). The effects of management’s preannouncement strategies on investors’ judgments of the trustworthiness of management. Journal of Business Ethics, 79(4), 423–444. doi: 10.1007/s10551-007-9408-2
   Web of Science ®Google Scholar
• Clor-Proell, S. M., Proell, C. A., & Warfield, T. D. (2014). The effects of presentation salience and measurement subjectivity on nonprofessional investors’ fair value judgments. Contemporary Accounting Research, 31(1), 45–66. doi: 10.1111/1911-3846.12041
   Web of Science ®Google Scholar
• Cohen, J. R., & Simnett, R. (2015). CSR and assurance services: A research agenda. AUDITING: A Journal of Practice & Theory, 34(1), 59–74. doi: 10.2308/ajpt-50876
   Web of Science ®Google Scholar
• Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2010). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. doi: 10.1177/0149206310388419
   Web of Science ®Google Scholar
• Coram, P. J., Monroe, G. S., & Woodliff, D. R. (2009). The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation. AUDITING: A Journal of Practice & Theory, 28(1), 137–151. doi: 10.2308/aud.2009.28.1.137
   Web of Science ®Google Scholar
• CorporateRegister.com. (2013). CRPerspectives 2013 – global CR reporting trends and stakeholder views. Retrieved from http://www.corporateregister.com/search/report.cgi?num=67880-5LbsBickQXo
   Google Scholar
• Cox, D. R., & Reid, N. (2002). The theory of the design of experiments. Boca Raton, FL: CRC Press.
   Google Scholar
• CVS Health Corporation. (2015). Prescription for a better world – 2014 corporate social responsibility report. Woonsocket, RI: CVS Health Corporation. Retrieved from https://www.cvshealth.com/sites/default/files/2014%20CVS%20Health%20CSR.pdf
   Google Scholar
• Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59–100. doi: 10.2308/accr.00000005
   Web of Science ®Google Scholar
• Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723–759. doi: 10.2308/accr-10218
   Web of Science ®Google Scholar
• Dilla, W. N., Janvrin, D. J., & Jeffrey, C. (2013). The impact of graphical displays of pro forma earnings information on professional and nonprofessional investors’ earnings judgments. Behavioral Research in Accounting, 25(1), 37–60. doi: 10.2308/bria-50289
   Google Scholar
• DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. doi: 10.2307/2095101
   Web of Science ®Google Scholar
• Dunbar, A. E., & Weber, D. P. (2014). What influences accounting research? A citations-based analysis. Issues in Accounting Education, 29(1), 1–60. doi: 10.2308/iace-50603
   Google Scholar
• Eccles, R. G., & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Stanford Social Innovation review, (Summer), 56–61.
   Google Scholar
• Elliott, W. B., Jackson, K. E., Peecher, M. E., & White, B. J. (2014). The unintended effect of corporate social responsibility performance on investors’ estimates of fundamental value. The Accounting Review, 89(1), 275–302. doi: 10.2308/accr-50577
   Web of Science ®Google Scholar
• Elliott, W. B., Krische, S. D., Peecher, M. E. (2010). Expected mispricing: The joint influence of accounting transparency and investor base. Journal of Accounting Research, 48(2), 343–381. doi: 10.1111/j.1475-679X.2010.00370.x
   Web of Science ®Google Scholar
• Erkens, M., Paugam, L., & Stolowy, H. (2015). Non-financial information: State of the art and research perspectives based on a bibliometric study. Comptabilité – Contrôle – Audit, 21(3), 15–92. doi: 10.3917/cca.213.0015
   Web of Science ®Google Scholar
• Ferreira, M. A., & Matos, P. (2008). The colors of investors’ money: The role of institutional investors around the world. Journal of Financial Economics, 88(3), 499–533. doi: 10.1016/j.jfineco.2007.07.003
   Web of Science ®Google Scholar
• Fifka, M. S. (2013). Corporate responsibility reporting and its determinants in comparative perspective – A review of the empirical literature and a meta-analysis. Business Strategy and the Environment, 22(1), 1–35. doi: 10.1002/bse.729
   Web of Science ®Google Scholar
• Flower, J. (2015). The International Integrated Reporting Council: A story of failure. Critical Perspectives on Accounting, 27, 1–17. doi: 10.1016/j.cpa.2014.07.002
   Web of Science ®Google Scholar
• Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013a). Is integrated reporting determined by a country’s legal system? An exploratory study. Journal of Cleaner Production, 44, 45–55. doi: 10.1016/j.jclepro.2012.12.006
   Web of Science ®Google Scholar
• Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013b). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. doi: 10.1002/csr.1294
   Web of Science ®Google Scholar
• Frias-Aceituno, J. V., Rodríguez-Ariza, L., & Garcia-Sánchez, I. M. (2014). Explanatory factors of integrated sustainability and financial reporting. Business Strategy and the Environment, 23(1), 56–72. doi: 10.1002/bse.1765
   Web of Science ®Google Scholar
• García-Sánchez, I.-M., Rodríguez-Ariza, L., & Frías-Aceituno, J.-V. (2013). The cultural system and integrated reporting. International Business Review, 22(5), 828–838. doi: 10.1016/j.ibusrev.2013.01.007
   Web of Science ®Google Scholar
• Ghosh, D., & Wu, A. (2012). The effect of positive and negative financial and nonfinancial performance measures on analysts’ recommendations. Behavioral Research in Accounting, 24(2), 47–64. doi: 10.2308/bria-10283
   Google Scholar
• Gürtürk, A., & Hahn, R. (2016). An empirical assessment of assurance statements in sustainability reports: Smoke screens or enlightening information? Journal of Cleaner Production, 136, 30–41. doi: 10.1016/j.jclepro.2015.09.089
   Web of Science ®Google Scholar
• Haar, N. E., Starr, J., & MacMillan, I. C. (1988). Informal risk capital investors: Investment patterns on the East Coast of the U.S.A. Journal of Business Venturing, 3(1), 11–29. doi: 10.1016/0883-9026(88)90027-4
   Web of Science ®Google Scholar
• Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. doi: 10.1016/j.jclepro.2013.07.005
   Web of Science ®Google Scholar
• Hales, J. W., Venkataraman, S., & Wilks, T. J. (2012). Accounting for lease renewal options: The informational effects of unit of account choices. The Accounting Review, 87(1), 173–197. doi: 10.2308/accr-10165
   Web of Science ®Google Scholar
• Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440. doi: 10.1016/S0165-4101(01)00018-0
   Web of Science ®Google Scholar
• Hewitt, M. (2009). Improving investors’ forecast accuracy when operating cash flows and accruals are differentially persistent. The Accounting Review, 84(6), 1913–1931. doi: 10.2308/accr.2009.84.6.1913
   Web of Science ®Google Scholar
• Hirshleifer, D., & Teoh, S. H. (2003). Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics, 36(1–3), 337–386. doi: 10.1016/j.jacceco.2003.10.002
   Web of Science ®Google Scholar
• Hodge, F. D. (2003). Investors’ perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons, 17(s-1), 37–48. doi: 10.2308/acch.2003.17.s-1.37
   Google Scholar
• Hodge, F. D., Hopkins, P. E., & Wood, D. A. (2010). The effects of financial statement information proximity and feedback on cash flow forecasts. Contemporary Accounting Research, 27(1), 101–133. doi: 10.1111/j.1911-3846.2010.01003.x
   Web of Science ®Google Scholar
• Hodge, F. D., Kennedy, J. J., & Maines, L. A. (2004). Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review, 79(3), 687–703. doi: 10.2308/accr.2004.79.3.687
   Web of Science ®Google Scholar
• Hodge, K., Subramaniam, N., & Stewart, J. (2009). Assurance of sustainability reports: Impact on report users’ confidence and perceptions of information credibility. Australian Accounting Review, 19(3), 178–194. doi: 10.1111/j.1835-2561.2009.00056.x
   Web of Science ®Google Scholar
• Holm, C., & Rikhardsson, P. (2008). Experienced and novice investors: Does environmental information influence investment allocation decisions? European Accounting Review, 17(3), 537–557. doi: 10.1080/09638180802016627
   Web of Science ®Google Scholar
• Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34(1), 1–16. doi: 10.1016/j.acclit.2015.03.001
   Web of Science ®Google Scholar
• IIRC. (2013). The international <IR> frameworks. Retrieved from http://www.theiirc.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf
   Google Scholar
• Janvrin, D. J., Pinsker, R. E., & Mascha, M. F. (2013). XBRL-enabled, spreadsheet, or PDF? Factors influencing exclusive user choice of reporting technology. Journal of Information Systems, 27(2), 35–49. doi: 10.2308/isys-50569
   Google Scholar
• Jensen, J. C., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting – an institutionalist approach. Business Strategy and the Environment, 21(5), 299–316. doi: 10.1002/bse.740
   Web of Science ®Google Scholar
• Junior, R., Best, P., & Cotter, J. (2014). Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon. Journal of Business Ethics, 120(1), 1–11. doi: 10.1007/s10551-013-1637-y
   Web of Science ®Google Scholar
• Kent, P., & Monem, R. (2008). What drives TBL reporting: Good governance or threat to legitimacy? Australian Accounting Review, 18(4), 297–309. doi: 10.1111/j.1835-2561.2008.0036.x
   Web of Science ®Google Scholar
• Kim, S., Green, W., & Johnstone, K. M. (2016). Biased evidence processing by multidisciplinary greenhouse gas assurance teams. AUDITING: A Journal of Practice & Theory, 35(3), 119–139. doi: 10.2308/ajpt-51368
   Web of Science ®Google Scholar
• Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: an international investigation. Business Strategy and the Environment, 19(3), 182–198.
   Web of Science ®Google Scholar
• KPMG. (2015). KPMG international survey of corporate social responsibility reporting 2015. Retrieved from https://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/kpmg-survey-of-corporate-responsibility-reporting-2015-O-201511.pdf
   Google Scholar
• van der Laan Smith, J., Adhikari, A., Tondkar, R. H., & Andrews, R. L. (2010). The impact of corporate social disclosure on investment behavior: A cross-national study. Journal of Accounting and Public Policy, 29(2), 177–192. doi: 10.1016/j.jaccpubpol.2009.10.009
   Web of Science ®Google Scholar
• Lachmann, M., Stefani, U., & Wöhrmann, A. (2015). Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing. Accounting, Organizations and Society, 41, 21–38. doi: 10.1016/j.aos.2014.08.001
   Web of Science ®Google Scholar
• Lozano, R., & Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2–3), 99–107. doi: 10.1016/j.jclepro.2010.01.004
   Web of Science ®Google Scholar
• Lyon, T. P., & Montgomery, A. W. (2015). The means and end of greenwash. Organization & Environment, 28(2), 223–249. doi: 10.1177/1086026615575332
   Web of Science ®Google Scholar
• Maines, L. A., & McDaniel, L. S. (2000). Effects of comprehensive-income characteristics on nonprofessional investors’ judgments: The role of financial-statement presentation format. The Accounting Review, 75(2), 179–207. doi: 10.2308/accr.2000.75.2.179
   Web of Science ®Google Scholar
• Maniora, J. (2015). Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis. Journal of Business Ethics. doi: 10.1007/s10551-015-2874-z
   Web of Science ®Google Scholar
• Mashburn, A. J., Meyer, J. P., Allen, J. P., & Pianta, R. C. (2014). The effect of observation length and presentation order on the reliability and validity of an observational measure of teaching quality. Educational and Psychological Measurement, 74(3), 400–422. doi: 10.1177/0013164413515882
   Web of Science ®Google Scholar
• Müller, M. A., Riedl, E. J., & Sellhorn, T. (2015). Recognition versus disclosure of fair values. The Accounting Review, 90(6), 2411–2447. doi: 10.2308/accr-51044
   Web of Science ®Google Scholar
• Muradoglu, G., & Harvey, N. (2012). Behavioural finance: The role of psychological factors in financial decisions. Review of Behavioural Finance, 4(2), 68–80. doi: 10.1108/19405971211284862
   Google Scholar
• Nisbett, R. E., & Wilson, T. D. (1977). The halo effect: Evidence for unconscious alteration of judgments. Journal of Personality and Social Psychology, 35(4), 250–256. doi: 10.1037/0022-3514.35.4.250
   Web of Science ®Google Scholar
• O’Donnell, E., & Schultz, J. J. (2005). The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review, 80(3), 921–939. doi: 10.2308/accr.2005.80.3.921
   Web of Science ®Google Scholar
• O'Dwyer, B. (2011). The case of sustainability assurance: Constructing a new assurance service. Contemporary Accounting Research, 28(4), 1230–1266. doi: 10.1111/j.1911-3846.2011.01108.x
   Web of Science ®Google Scholar
• Oppenheim, A. N. (2000). Questionnaire design, interviewing and attitude measurement. London: Continuum International Publishing Group.
   Google Scholar
• Pflugrath, G., Roebuck, P., & Simnett, R. (2011). Impact of assurance and assurer’s professional affiliation on financial analysts’ assessment of credibility of corporate social responsibility information. AUDITING: A Journal of Practice & Theory, 30(3), 239–254. doi: 10.2308/ajpt-10047
   Web of Science ®Google Scholar
• Rangel, A., Camerer, C., & Montague, P. R. (2008). A framework for studying the neurobiology of value-based decision making. Nature Reviews Neuroscience, 9(7), 545–556. doi: 10.1038/nrn2357
   PubMed Web of Science ®Google Scholar
• Reimsbach, D., & Hahn, R. (2015). The effects of negative incidents in sustainability reporting on investors’ judgments – an experimental study of third-party versus self-disclosure in the realm of sustainable development. Business Strategy and the Environment, 24(4), 217–235. doi: 10.1002/bse.1816
   Web of Science ®Google Scholar
• Rikhardsson, P., & Holm, C. (2008). The effect of environmental information on investment allocation decisions – an experimental study. Business Strategy and the Environment, 17(6), 382–397. doi: 10.1002/bse.536
   Google Scholar
• Russo, J. E. (1977). The value of unit price information. Journal of Marketing Research, 14(2), 193–201. doi: 10.2307/3150469
   Web of Science ®Google Scholar
• Samsung Electronics. (2015). Sustainability report 2015 – global harmony with people, society & environment. Seoul: Samsung Electronics. Retrieved from http://www.samsung.com/us/aboutsamsung/sustainability/sustainabilityreports/download/2015/SAMSUNG_SUSTAINABILITY_REPORT_2015_ENG.pdf
   Google Scholar
• Serafeim, G. (2015). Integrated reporting and investor clientele. Journal of Applied Corporate Finance, 27(2), 34–51. doi: 10.1111/jacf.12116
   Web of Science ®Google Scholar
• Sierra-García, L., Zorio-Grima, A., & García-Benau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: An exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304. doi: 10.1002/csr.1345
   Web of Science ®Google Scholar
• Skouloudis, A., Evangelinos, K., & Kourmousis, F. (2010). Assessing non-financial reports according to the Global Reporting Initiative guidelines: Evidence from Greece. Journal of Cleaner Production, 18(5), 426–438. doi: 10.1016/j.jclepro.2009.11.015
   Web of Science ®Google Scholar
• Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374. doi: 10.2307/1882010
   Web of Science ®Google Scholar
• Thorndike, E. L. (1920). A constant error in psychological ratings. Journal of Applied Psychology, 4(1), 25–29. doi: 10.1037/h0071663
   Google Scholar
• de Villiers, C., Rinaldi, L., Unerman, J., & Guthrie, J. (2014). Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042–1067. doi: 10.1108/AAAJ-06-2014-1736
   Web of Science ®Google Scholar
• Volkswagen AG. (2015). Sustainability report 2015. Wolfsburg: Volkswagen AG. Retrieved from http://www.volkswagenag.com/content/vwcorp/info_center/en/publications/2015/04/group-sustainability-report-2014.bin.html/binarystorageitem/file/Volkswagen_Sustainability_Report_2014.pdf
   Google Scholar
• Wallace, R., & Mellor, C. J. (1988). Nonresponse bias in mail accounting surveys: A pedagogical note. The British Accounting Review, 20(2), 131–139. doi: 10.1016/0890-8389(88)90036-4
   Google Scholar
• Wason, K. D., Polonsky, M. J., & Hyman, M. R. (2002). Designing vignette studies in marketing. Australasian Marketing Journal (AMJ), 10(3), 41–58. doi: 10.1016/S1441-3582(02)70157-2
   Google Scholar
• Wickens, C. D., & Carswell, C. M. (1995). The proximity compatibility principle: Its psychological foundation and relevance to display design. Human Factors: The Journal of the Human Factors and Ergonomics Society, 37(3), 473–494. doi: 10.1518/001872095779049408
   Web of Science ®Google Scholar
• Yongvanich, K., & Guthrie, J. (2006). An extended performance reporting framework for social and environmental accounting. Business Strategy and the Environment, 15(5), 309–321. doi: 10.1002/bse.541
   Google Scholar