Estibaliz Goicoechea is an Assistant Professor of Accountancy at the University of Deusto in Bilbao, Spain. Her main research areas are audit and assurance, corporate reporting, and non-financial information. She has published articles, among other journals, in Sustainability. She is a member of the Finance Research Team at Deusto Business School. She has worked at 1 of the Big 4 audit firms and in management positions in the finance department of an international industrial group.