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The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?

Huggins, A, Green, WJ and Simnett, Roger 2011, The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?, Current Issues in Auditing, vol. 5, no. 2, pp. A1-A12, doi: 10.2308/ciia-50083.


Title The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?
Author(s) Huggins, A
Green, WJ
Simnett, Roger
Journal name Current Issues in Auditing
Volume number 5
Issue number 2
Start page A1
End page A12
Total pages 12
Publisher AMER ACCOUNTING ASSOC
Publication date 2011-12-01
ISSN 1936-1270
1936-1270
Keyword(s) Social Sciences
Business, Finance
Business & Economics
greenhouse gas reports
greenhouse gas assurance
international assurance standards
assurer expertise
Summary SUMMARY In response to current and increasing demand for assurance on greenhouse gas statements, the International Auditing and Assurance Standards Board (IAASB) released an exposure draft of a new assurance standard, ISAE 3410 “Assurance on a Greenhouse Gas Statement” (IFAC 2011), to provide comprehensive guidance on these types of greenhouse gas (GHG) assurance engagements. Internationally, approximately 50 percent of GHG statements are independently assured. The related assurance market is competitive, with the accounting profession and those outside the profession currently holding approximately equal shares. This paper highlights the characteristics of GHG assurance engagements that warrant multi-disciplinary teamwork, the unique and interdependent skill-sets that different practitioners bring to these engagements, and the market forces that create a demand for diverse providers.
Language eng
DOI 10.2308/ciia-50083
Field of Research 1501 Accounting, Auditing and Accountability
1599 Other Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30150665

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.