CSR and Assurance Services: A Research Agenda

Cohen, JR and Simnett, Roger 2015, CSR and Assurance Services: A Research Agenda, Auditing: a Journal of Practice and Theory, vol. 34, no. 1, pp. 59-74, doi: 10.2308/ajpt-50876.

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Title CSR and Assurance Services: A Research Agenda
Author(s) Cohen, JR
Simnett, Roger
Journal name Auditing: a Journal of Practice and Theory
Volume number 34
Issue number 1
Start page 59
End page 74
Total pages 16
Publisher American Accounting Association
Place of publication Washington, D.C.
Publication date 2015
ISSN 0278-0380
1558-7991
Keyword(s) Social Sciences
Business, Finance
Business & Economics
corporate social responsibility
CSR assurance
assurance services
assurance research
NONFINANCIAL DISCLOSURE
CORPORATE
Corporate social responsibility; CSR assurance; assurance services; assurance research
Summary SUMMARY This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.
Language eng
DOI 10.2308/ajpt-50876
Indigenous content off
Field of Research 1501 Accounting, Auditing and Accountability
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Persistent URL http://hdl.handle.net/10536/DRO/DU:30150639

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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