Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider

Zhou, S, Simnett, Roger and Green, WJ 2016, Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider, Auditing: a Journal of Practice and Theory, vol. 35, no. 3, pp. 141-168, doi: 10.2308/ajpt-51414.

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Title Assuring a New Market: The Interplay between Country-Level and Company-Level Factors on the Demand for Greenhouse Gas (GHG) Information Assurance and the Choice of Assurance Provider
Author(s) Zhou, S
Simnett, Roger
Green, WJ
Journal name Auditing: a Journal of Practice and Theory
Volume number 35
Issue number 3
Start page 141
End page 168
Total pages 28
Publisher American Accounting Association
Place of publication Sarasota, Flo.
Publication date 2016
ISSN 0278-0380
1558-7991
Keyword(s) Social Sciences
Business, Finance
Business & Economics
greenhouse gas assurance
stakeholder theory
legal environment
corporate governance
ECONOMIC-PERFORMANCE
INVESTOR PROTECTION
ENVIRONMENTAL PERFORMANCE
CARBON EMISSIONS
DISCLOSURE
FIRM
DETERMINANTS
SELECTION
QUALITY
Greenhouse gas assurance
stakeholder theory
legal environment
corporate governance
Summary SUMMARY The need for credible emissions reporting has created international demand for a new and specific type of assurance engagement: assurance of greenhouse gas (GHG) emissions information. This study provides an examination of the international GHG assurance market to identify key potential determinants of both the decision to assure and the choice of assurance provider. As well as providing details on this new assurance service, we extend current knowledge by undertaking a multilevel analysis of both country-level (stakeholder orientation and strength of legal system) and company-level (corporate governance) variables. After correcting for potential self-selection bias, our results reveal significant variations in country patterns for both of these decisions, with both the demand for GHG assurance services and the preference for an accounting profession assurance provider found to be higher in countries with a stakeholder orientation and a less stringent legal enforcement system. Further, we find company-level corporate governance systems and processes to be a significant moderator of the country-level factors for both decisions. JEL Classifications: M42.
Language eng
DOI 10.2308/ajpt-51414
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:30150658

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