Abstract
Purpose: The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests the validity of a previous model by evaluating whether the results of its statement of quality agree with the users' perceptions. Design/methodology/approach: A survey was conducted among 253 master-level business students and advanced undergraduate accounting students in two countries, Spain and the USA, as a proxy for users of SR. To capture their perceptions of quality, the participants were asked to evaluate a measure of quality based on previous research. A measure of quality developed previously was also tested. Findings: An agreement between the students' perception and the quality measure tested was found. This paper also encounters differences in perception between participants in the two countries studied as well as between accounting and non-accounting students. Practical implications: The results have implications for regulators. In fact, the reform of ISAE3000 (IFAC) deals with the reporting quality. Originality/value: This paper covers two gaps, quality of AS and business students' approach toward social responsibility, by looking at how users-students perceive AS quality. The validation of a model to assess the quality of SR adds value to the existing literature in the field.
| Original language | English |
|---|---|
| Pages (from-to) | 480-499 |
| Number of pages | 20 |
| Journal | Social Responsibility Journal |
| Volume | 10 |
| Issue number | 3 |
| DOIs | |
| State | Published - 29 Jul 2014 |
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Keywords
- Assurance statement
- Assurance statement quality
- Corporate social responsibility
- Stakeholders' perception
- Sustainability report
Cite this
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Perceptions of quality of assurance statements for sustainability reports. / Romero, Silvia; Fernandez-Feijoo, Belen; Ruiz, Silvia.
In: Social Responsibility Journal, Vol. 10, No. 3, 29.07.2014, p. 480-499.Research output: Contribution to journal › Article
TY - JOUR
T1 - Perceptions of quality of assurance statements for sustainability reports
AU - Romero, Silvia
AU - Fernandez-Feijoo, Belen
AU - Ruiz, Silvia
PY - 2014/7/29
Y1 - 2014/7/29
N2 - Purpose: The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests the validity of a previous model by evaluating whether the results of its statement of quality agree with the users' perceptions. Design/methodology/approach: A survey was conducted among 253 master-level business students and advanced undergraduate accounting students in two countries, Spain and the USA, as a proxy for users of SR. To capture their perceptions of quality, the participants were asked to evaluate a measure of quality based on previous research. A measure of quality developed previously was also tested. Findings: An agreement between the students' perception and the quality measure tested was found. This paper also encounters differences in perception between participants in the two countries studied as well as between accounting and non-accounting students. Practical implications: The results have implications for regulators. In fact, the reform of ISAE3000 (IFAC) deals with the reporting quality. Originality/value: This paper covers two gaps, quality of AS and business students' approach toward social responsibility, by looking at how users-students perceive AS quality. The validation of a model to assess the quality of SR adds value to the existing literature in the field.
AB - Purpose: The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests the validity of a previous model by evaluating whether the results of its statement of quality agree with the users' perceptions. Design/methodology/approach: A survey was conducted among 253 master-level business students and advanced undergraduate accounting students in two countries, Spain and the USA, as a proxy for users of SR. To capture their perceptions of quality, the participants were asked to evaluate a measure of quality based on previous research. A measure of quality developed previously was also tested. Findings: An agreement between the students' perception and the quality measure tested was found. This paper also encounters differences in perception between participants in the two countries studied as well as between accounting and non-accounting students. Practical implications: The results have implications for regulators. In fact, the reform of ISAE3000 (IFAC) deals with the reporting quality. Originality/value: This paper covers two gaps, quality of AS and business students' approach toward social responsibility, by looking at how users-students perceive AS quality. The validation of a model to assess the quality of SR adds value to the existing literature in the field.
KW - Assurance statement
KW - Assurance statement quality
KW - Corporate social responsibility
KW - Stakeholders' perception
KW - Sustainability report
UR - http://www.scopus.com/inward/record.url?scp=84927518897&partnerID=8YFLogxK
U2 - 10.1108/SRJ-10-2012-0130
DO - 10.1108/SRJ-10-2012-0130
M3 - Article
AN - SCOPUS:84927518897
VL - 10
SP - 480
EP - 499
JO - Social Responsibility Journal
JF - Social Responsibility Journal
SN - 1747-1117
IS - 3
ER -