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Assurance of corporate social responsibility reports : impact on report users' perceptions of reliability Hodge, Kristy, Subramaniam, Nava and Stewart, Jenny 2007, Assurance of corporate social responsibility reports : impact on report users' perceptions of reliability, in AFAANZ 2007 : Accounting and Finance Association of Australia and New Zealand Annual Conference, AFAANZ, [Gold Coast, Qld.]. Attached Files Name Description MIMEType Size Downloads Title Assurance of corporate social responsibility reports : impact on report users' perceptions of reliability Author(s) Hodge, Kristy Subramaniam, Nava Stewart, Jenny Conference name Accounting and Finance Association of Australia and New Zealand. Conference (2007 : Gold Coast, Qld.) Conference location Gold Coast, Qld. Conference dates 1-3 July 2007 Title of proceedings AFAANZ 2007 : Accounting and Finance Association of Australia and New Zealand Annual Conference Editor(s) [Unknown] Publication date 2007 Conference series Accounting and Finance Association of Australia and New Zealand Conference Total pages 44 Publisher AFAANZ Place of publication [Gold Coast, Qld.] Summary This study examined whether (1) assurance, (2) the level of assurance (reasonable vs. limited), and (3) the type of assurance provider (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 report users’ perceived reliability of the environmental and social information. There were no significant main effects between the two experimental factors; level of assurance and type of assurance provider, and report users’ perceptions of the reliability of sustainability reports. However, a significant interaction was found between the two experimental factors and report users’ perceptions of reliability of such reports. More specifically, report users placed more confidence in the sustainability reports where the level of assurance provided is reasonable (high), and when such assurance is provided by a top tier accountancy firm, rather than when the assurance is provided by a specialist consultant. No such difference was found when the level of assurance provided was limited (low) for either type of assurance provider group. The results of this study thus highlight the relevance of assurance for sustainability reporting. Language eng Field of Research 150102 Auditing and Accountability 220102 Business Ethics Socio Economic Objective 970122 Expanding Knowledge in Philosophy and Religious Studies HERDC Research category E1.1 Full written paper - refereed Persistent URL http://hdl.handle.net/10536/DRO/DU:30024258 Document type: Conference Paper Collection: School of Accounting, Economics and Finance   Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Mon, 01 Mar 2010, 14:35:39 EST Thu, 11 Mar 2010, 14:49:31 EST Sun, 21 Mar 2010, 21:20:18 EST Thu, 29 Apr 2010, 11:26:57 EST Thu, 29 Apr 2010, 11:28:05 EST Fri, 30 Apr 2010, 08:57:34 EST Fri, 16 Mar 2012, 17:48:47 EST Thu, 23 Jan 2014, 10:40:15 EST Filtered Full Access Statistics: 507 Abstract Views, 1 File Downloads  -  Detailed Statistics Created: Mon, 01 Mar 2010, 14:35:39 EST

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