Accountability, completeness, credibility and the audit expectations gap

Adams, Carol A. and Evans, Richard 2004, Accountability, completeness, credibility and the audit expectations gap, Journal of corporate citizenship, no. 14, Summer, pp. 97-115.

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Title Accountability, completeness, credibility and the audit expectations gap
Author(s) Adams, Carol A.
Evans, Richard
Journal name Journal of corporate citizenship
Issue number 14
Season Summer
Start page 97
End page 115
Publisher Greenleaf Publishing
Place of publication Sheffield, England
Publication date 2004-06-22
ISSN 1470-5001
Keyword(s) social auditing
audit expectations gap
social reporting
assurance guidelines
Summary This article deals with two concerns in achieving greater accountability in social reports: the lack of completeness of reporting, and the lack of credibility of reports. The article focuses, in particular, on the role of social audits in improving the completeness and credibility of reporting, thereby reducing the audit expectations gap. We suggest that this gap arises due to an over-emphasis on the validity of performance data at the expense of addressing completeness and credibility, both of which, we argue, require stakeholder involvement. The article reviews recent guidelines aimed at ensuring that companies produce reports that are complete in all material respects including those produced by the Global Reporting Initiative and the Federation des Experts Comptables Europeens, focusing particularly on AccountAbility's AA1000 Standard and AA1000S Assurance Standard. Finally, the article considers the development of a practical approach to social audit following principles increasingly being incorporated into developing assurance guidelines aimed at reducing the audit expectations gap.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2004, Greenleaf Publishing
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Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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