Audit practitioners, academics, and attorneys have expressed concern that disclosing critical
audit matters (CAMs) will increase jurors' auditor liability judgments when auditors fail to …

Recent regulatory initiatives targeting the statutory audit regime support the notion that the
audit expectation gap is still a driver of change. This study seeks to analyse causes of the …

Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

Driven by the ongoing discussion of corporate responsibility, growing numbers of
companies have been publishing what have become known as sustainability reports. These …

This study explores sustainability assurance (SA) practice as an arena of jurisdictional
competition between accounting and non-accounting assurance providers. Prior literature …

Purpose The purpose of this paper is to understand sustainability assurance (SA), and
diversity in that practice, by examining assurance providers' understandings of the practice …

Purpose This study empirically examines perceptions of environmental report believability
based on a firm's relative performance and level of assurance obtained on environmental …

Purpose With the growing attention around carbon emissions disclosure, the demand for
external carbon assurance on emissions reports has been increasing by stakeholders as it …

This paper provides evidence that the efficacy of voluntary cybersecurity risk management
reporting and independent assurance, in terms of enhancing investment attractiveness …

Given the uncertainty regarding auditors' responsibilities, standard setters considered the
need for clarification of technical terms such as reasonable assurance in the new audit …