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
What are the main drivers of auditors' skeptical actions?
FARview
10 minutes 59 seconds
1 year ago
What are the main drivers of auditors' skeptical actions?
What are the main drivers of auditors' skeptical actions?
This pitch provides a quick feel for the answers to this important question, provided by a recent study by Kris Hardies, Sanne Janssen, Ann Vanstraelen and Maastricht University and Karla M. Zehms.
The title of the paper is ‘Using Field-Based Evidence to Understand the Antecedents to Auditors’ Skeptical Actions’. It has been accepted for publication in Auditing: A Journal of Practice & Theory.
In this pitch Kris Hardies (University of Antwerp) answers 7 questions:
1. Who are you?
2. What did you study in the paper?
3. Why is it relevant?
4. What’s new?
5. What did you find?
6. What can auditors and stakeholders learn from the findings?
7. What would be the best way to read the paper?
Sneak preview: the top factors driving the skeptical actions of auditors are: feelings of accountability, trait skepticism, the intention to behave skeptically and the professional orientation of the firm.
The paper is available here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3717615
More information on the FAR-project regarding professional skepticism can be found here (e.g. FAR conference summaries, podcasts, masterclass report and working paper):
https://foundationforauditingresearch.org/en/research-publications/projects/2016b05-professional-skepticism-profiles-effects-on-audit-processes-and-outcomes-and-the-moderating-role-of-audit-firm-culture-dr-hardies/
This pitch is also available via Youtube: https://youtu.be/OKLL29_a-GE
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
