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Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

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  • Kristy Hodge
  • Nava Subramaniam
  • Jenny Stewart
Abstract
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Suggested Citation

  • Kristy Hodge & Nava Subramaniam & Jenny Stewart, 2009. "Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility," Australian Accounting Review, CPA Australia, vol. 19(3), pages 178-194, September.
    • Handle: RePEc:bla:ausact:v:19:y:2009:i:3:p:178-194
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2009.00056.x
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    References listed on IDEAS

    as
    1. O'Dwyer, Brendan & Owen, David L., 2005. "Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation," The British Accounting Review, Elsevier, vol. 37(2), pages 205-229.
    2. Craig Deegan & Barry J. Cooper & Marita Shelly, 2006. "An Investigation of TBL Report Assurance Statements: Australian Evidence," Australian Accounting Review, CPA Australia, vol. 16(39), pages 2-18, July.
    3. Cooper, Jean C. & Selto, Frank H., 1991. "An experimental examination of the effects of SFAS No. 2 on R&D investment decisions," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 227-242.
    4. Theodore J. Mock & Christiane Strohm & Kevin M. Swartz, 2007. "An Examination of Worldwide Assured Sustainability Reporting," Australian Accounting Review, CPA Australia, vol. 17(41), pages 67-77, March.
    5. Ashton, Rh & Kramer, Ss, 1980. "Students As Surrogates In Behavioral Accounting Research - Some Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 1-15.
    6. Peter Schelluch & Grant Gay, 2006. "Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 653-676, December.
    7. Pany, K & Smith, Ch, 1982. "Auditor Association With Quarterly Financial Information - An Empirical-Test," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 472-481.
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