Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2017-08-31 DOI:10.19030/JABR.V33I5.10024

Tarmizi Achmad, F. Faisal, M. B. Ulum

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引用次数: 4

Abstract

The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of assurance statement differs among various assurance providers. The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, nonaccounting assurance providers (consultant) value higher than accounting firms for all aspects of report content (reporting format, assurance procedures and recommendations and opinion). The implication of this finding suggests that the company not only to consider the reputation of the assurance provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite the growing interest research in assurance, this study is one of the few studies that measure assurance quality by content analysis.

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《财富》世界500强企业可持续发展报告的信息性质和质量

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.