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    CSR and Assurance Services: A Research Agenda.
    research summary posted July 24, 2015 by Jennifer M Mueller-Phillips, tagged 15.0 International Matters, 15.05 Sustainability Services 
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    Title:
    CSR and Assurance Services: A Research Agenda.
    Practical Implications:

    The authors have attempted to highlight the vast research opportunities in the CSR report assurance context. This is a crucial area where auditors and auditing research can help develop a tipping point where it may be to a company’s advantage to engage in appropriate CSR behavior and to document this behavior in a report that will receive the rigorous scrutiny of quality assurance providers.

    Citation:

    Cohen, J. R., & Simnett, R. 2015. CSR and Assurance Services: A Research Agenda. Auditing: A Journal of Practice & Theory 34 (1): 59-74.

    Keywords:
    assurance research, assurance services, corporate social responsibility, CSR assurance
    Purpose of the Study:

    The primary objectives of this special research forum are to highlight the current research and identify future research opportunities in the area of assurance services for corporate social responsibility (CSR) reports. Internationally, and increasingly in the U.S., companies are now producing CSR reports that provide information to assess a company’s environmental, social and governance performance. This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.

    Design/Method/ Approach:

    The paper motivates a research agenda on the subject of CSR and Assurance Services.

    Findings:

    This area is ripe for further research because nearly every research question and research method that has been examined in financial statement audit research can be explored for CSR report assurance.

    Category:
    International Matters
    Sub-category:
    Sustainability ServicesTraining & General Experience