Sustainability assurance research is still in its early stages and many important questions remain unanswered.
According to Ulrike Thuerheimer (assistant professor in accounting at the University of Amsterdam) directions for future research include:
• How do financial statement and sustainability audits interact?
• What team characteristics matter?
• How do materiality concepts differ between the financial statement and sustainability audits?
• How does limited assurance differ from reasonable assurance concerning sustainability?
• How to measure the quality of sustainability reporting (and assurance), possibly with the help of AI?
• What is the impact of (changes in) European regulation?
• What are cross-country differences in what parties are allowed to provide sustainability assurance?
• How will the market and auditors react to future enforcement cases?
Ulrike underlines the importance of FAR in helping to get access to relevant data.
This video is an addition to Ulrike’s FARview podcast that was published last July: https://www.youtube.com/watch?v=gsTz2AFlpSc
FAR also recently published a booklet with 5 summaries of interesting articles on sustainability assurance. Here’s a link to the pdf of the publication:
https://lnkd.in/eUCQnv6c
There is also a Dutch version available:
https://lnkd.in/eMc64NVK
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Sustainability assurance research is still in its early stages and many important questions remain unanswered.
According to Ulrike Thuerheimer (assistant professor in accounting at the University of Amsterdam) directions for future research include:
• How do financial statement and sustainability audits interact?
• What team characteristics matter?
• How do materiality concepts differ between the financial statement and sustainability audits?
• How does limited assurance differ from reasonable assurance concerning sustainability?
• How to measure the quality of sustainability reporting (and assurance), possibly with the help of AI?
• What is the impact of (changes in) European regulation?
• What are cross-country differences in what parties are allowed to provide sustainability assurance?
• How will the market and auditors react to future enforcement cases?
Ulrike underlines the importance of FAR in helping to get access to relevant data.
This video is an addition to Ulrike’s FARview podcast that was published last July: https://www.youtube.com/watch?v=gsTz2AFlpSc
FAR also recently published a booklet with 5 summaries of interesting articles on sustainability assurance. Here’s a link to the pdf of the publication:
https://lnkd.in/eUCQnv6c
There is also a Dutch version available:
https://lnkd.in/eMc64NVK
Pitch FARview #29: Auditors' Going Concern Decisions: Insights from Practice
FARview
1 minute 35 seconds
2 years ago
Pitch FARview #29: Auditors' Going Concern Decisions: Insights from Practice
In FARview #29, Anna Gold (Vrije Universiteit Amsterdam), Dominic Detzen (Vrije Universiteit Amsterdam) and Marshall Geiger (University of Richmond) present the first results of their FAR-interview-study on auditors’ going concern decisions. Philip Wallage (Vrije Universiteit Amsterdam and Universiteit van Amsterdam) is also part of the research team, but was not present during the podcast.
In this pitch, Dominic Detzen sketches the most important take-aways from the study so far.
FARview
Sustainability assurance research is still in its early stages and many important questions remain unanswered.
According to Ulrike Thuerheimer (assistant professor in accounting at the University of Amsterdam) directions for future research include:
• How do financial statement and sustainability audits interact?
• What team characteristics matter?
• How do materiality concepts differ between the financial statement and sustainability audits?
• How does limited assurance differ from reasonable assurance concerning sustainability?
• How to measure the quality of sustainability reporting (and assurance), possibly with the help of AI?
• What is the impact of (changes in) European regulation?
• What are cross-country differences in what parties are allowed to provide sustainability assurance?
• How will the market and auditors react to future enforcement cases?
Ulrike underlines the importance of FAR in helping to get access to relevant data.
This video is an addition to Ulrike’s FARview podcast that was published last July: https://www.youtube.com/watch?v=gsTz2AFlpSc
FAR also recently published a booklet with 5 summaries of interesting articles on sustainability assurance. Here’s a link to the pdf of the publication:
https://lnkd.in/eUCQnv6c
There is also a Dutch version available:
https://lnkd.in/eMc64NVK
