The DOI matches its Crossref record; 20 of the 20 references it cites were found in a registry or an index.
Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility
Abstract
This study examines whether (1) assurance, (2) the level of assurance (reasonable vs limited) and (3) the type of assurance practitioner (accountant vs specialist consultant) affect users' perceptions of reliability of sustainability reports. Based on an experimental questionnaire, we find that the provision of assurance improves perceived reliability of the environmental and social information. There are no significant main effects for both the level of assurance and type of assurance practitioner. However, a significant interaction is found between these two experimental factors and report users' perceptions of reliability of such reports. More specifically, report users place more confidence in sustainability reports when the level of assurance provided is reasonable (that is, high but not absolute), and when such assurance is provided by a top tier accountancy firm, compared to when the assurance is provided by a specialist consultant. No such difference is found when the level of assurance provided is limited for either type of assurance practitioner group. The results of this study thus highlight the relevance of assurance for sustainability reporting.
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Cites
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A Survey of Sustainability Reporting Practices of Australian Reporting Entities
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Cited by
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon
Junior, R. M., Best, P. J., & Cotter, J. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1637-y · Cited by 383
The Case of Sustainability Assurance: Constructing a New Assurance Service *
O’Dwyer, B. (2011) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2011.01108.x · Cited by 321
The Impact of Strategic Relevance and Assurance of Sustainability Indicators on Investors' Decisions
Cheng, M. M., Green, W. J., & Ko, J. C. W. (2015) · AUDITING: A Journal of Practice & Theory · doi:10.2308/ajpt-50738 · Cited by 317
Michelon, G., Patten, D. M., & Romi, A. M. (2019) · European Accounting Review · doi:10.1080/09638180.2018.1469424 · Cited by 204
Metadata
- Authors
- Hodge, K., Subramaniam, N., & Stewart, J.
- Venue
- Australian Accounting Review
- Publisher
- Wiley
- Published
- 2009-09
- Volume
- 19
- Issue
- 3
- Pages
- 178-194
- ISSN
- 1035-6908 (ISSN-L)
- 1835-2561
- OpenAlex
- W2033135632
- Cited by
- 375
- References
- 20
- FWCI
- 9.63
- Type
- journal article
- Language
- en
- Open access
- closed
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- Hodge, K., Subramaniam, N., & Stewart, J. (2009). Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility. Australian Accounting Review. https://doi.org/10.1111/j.1835-2561.2009.00056.x
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
