메뉴 건너뛰기




Volumn 30, Issue 3, 2011, Pages 239-254

Impact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information

Author keywords

Assurance; Benefits of assurance; Corporate social responsibility; Credibility

Indexed keywords


EID: 80052224166     PISSN: 02780380     EISSN: 15587991     Source Type: Journal    
DOI: 10.2308/ajpt-10047     Document Type: Article
Times cited : (311)

References (31)
  • 1
    • 33846372271 scopus 로고    scopus 로고
    • Sell-side analysts' reports and the current external reporting model
    • Abdolmohammadi, M., R. Simnett, J. Thibodeau, and A. Wright. 2006. Sell-side analysts' reports and the current external reporting model. Accounting Horizons 20 (4): 375-389.
    • (2006) Accounting Horizons , vol.20 , Issue.4 , pp. 375-389
    • Abdolmohammadi, M.1    Simnett, R.2    Thibodeau, J.3    Wright, A.4
  • 2
    • 16844376882 scopus 로고
    • The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages
    • Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review 56 (4): 882-896.
    • (1981) The Accounting Review , vol.56 , Issue.4 , pp. 882-896
    • Bailey, W.T.1
  • 3
    • 42949117149 scopus 로고
    • An appraisal of research designs used to investigate the information content of audit reports
    • Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review 57 (1): 141-146.
    • (1982) The Accounting Review , vol.57 , Issue.1 , pp. 141-146
    • Bailey, W.T.1
  • 4
    • 77249111173 scopus 로고    scopus 로고
    • The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation
    • Coram, P., G. S. Monroe, and D. Woodliff. 2009. The value of assurance on voluntary nonfinancial disclosure: An experimental evaluation. Auditing: A Journal of Practice & Theory 28 (1): 137-152.
    • (2009) Auditing: A Journal of Practice & Theory , vol.28 , Issue.1 , pp. 137-152
    • Coram, P.1    Monroe, G.S.2    Woodliff, D.3
  • 7
    • 84925909901 scopus 로고
    • Highly credible sources: Persuasive facilitators or persuasive liabilities?
    • Dholakia, R. R., and B. Sternthal. 1977. Highly credible sources: Persuasive facilitators or persuasive liabilities? The Journal of Consumer Research 3 (4): 223-232.
    • (1977) The Journal of Consumer Research , vol.3 , Issue.4 , pp. 223-232
    • Dholakia, R.R.1    Sternthal, B.2
  • 8
    • 0002806832 scopus 로고    scopus 로고
    • Assurance service opportunities: Implications for academia
    • Elliott, R. K. 1997. Assurance service opportunities: Implications for academia. Accounting Horizons 11 (4): 61-74.
    • (1997) Accounting Horizons , vol.11 , Issue.4 , pp. 61-74
    • Elliott, R.K.1
  • 10
    • 79953044139 scopus 로고    scopus 로고
    • Research note: The influence of attestation on users' perceptions of assertion credibility in the asset management industry
    • Fargher, N., and A. A. Gramling. 2003. Research note: The influence of attestation on users' perceptions of assertion credibility in the asset management industry. International Journal of Auditing 7 (1): 87-100.
    • (2003) International Journal of Auditing , vol.7 , Issue.1 , pp. 87-100
    • Fargher, N.1    Gramling, A.A.2
  • 11
    • 21344482138 scopus 로고
    • The moderating effects of message framing and source credibility on the price-perceived risk relationship
    • Grewal, D., J. Gotlieb, and H. Marmorstein. 1994. The moderating effects of message framing and source credibility on the price-perceived risk relationship. The Journal of Consumer Research 21 (1): 145-153.
    • (1994) The Journal of Consumer Research , vol.21 , Issue.1 , pp. 145-153
    • Grewal, D.1    Gotlieb, J.2    Marmorstein, H.3
  • 12
    • 0000622880 scopus 로고
    • The persuasive effects of source credibility in buy and lease situations
    • Harmon, R. R., and K. A. Coney. 1982. The persuasive effects of source credibility in buy and lease situations. Journal of Marketing Research 19: 255-260.
    • (1982) Journal of Marketing Research , vol.19 , pp. 255-260
    • Harmon, R.R.1    Coney, K.A.2
  • 14
    • 0035540392 scopus 로고    scopus 로고
    • Hyperlinking unaudited information to audited financial statements: Effects on investor judgments
    • Hodge, F. D. 2001. Hyperlinking unaudited information to audited financial statements: Effects on investor judgments. The Accounting Review 76 (4): 675-691.
    • (2001) The Accounting Review , vol.76 , Issue.4 , pp. 675-691
    • Hodge, F.D.1
  • 16
    • 80052244957 scopus 로고    scopus 로고
    • Institute of Chartered Accountants in Australia (ICAA), Sydney, Australia: The Institute of Chartered Accountants in Australia
    • Institute of Chartered Accountants in Australia (ICAA). 2009. The Benefit of Audit. Sydney, Australia: The Institute of Chartered Accountants in Australia.
    • (2009) The Benefit of Audit
  • 17
    • 80052208183 scopus 로고    scopus 로고
    • Institute of Social and Ethical Accountability (ISEA), Available at
    • Institute of Social and Ethical Accountability (ISEA). 2008. Assurance Standard AA1000AS. Available at: http://www.accountability.org/standards/aa1000as/index.html
    • (2008) Assurance Standard AA1000AS
  • 18
    • 85030715889 scopus 로고    scopus 로고
    • International Framework for Assurance Engagements (Framework)
    • International Auditing and Assurance Standards Board (IAASB), New York, NY: The International Federation of Accountants
    • International Auditing and Assurance Standards Board (IAASB). 2010a. International Framework for Assurance Engagements (Framework). In Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Part II. New York, NY: The International Federation of Accountants.
    • (2010) Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Part II
  • 19
    • 85030715889 scopus 로고    scopus 로고
    • International Standards on Assurance Engagements ISAE 3000: Assurance Engagements Other than Audits or Reviews of Historical Financial Information
    • International Auditing and Assurance Standards Board (IAASB), New York, NY: The International Federation of Accountants
    • International Auditing and Assurance Standards Board (IAASB). 2010b. International Standards on Assurance Engagements ISAE 3000: Assurance Engagements Other than Audits or Reviews of Historical Financial Information. In Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Part II. New York, NY: The International Federation of Accountants.
    • (2010) Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Part II
  • 23
    • 0003196377 scopus 로고
    • Bankers' and auditors' perceptions of the message communicated by the audit report
    • Libby, R. 1979. Bankers' and auditors' perceptions of the message communicated by the audit report. Journal of Accounting Research 17 (1): 99-122.
    • (1979) Journal of Accounting Research , vol.17 , Issue.1 , pp. 99-122
    • Libby, R.1
  • 24
    • 20144381508 scopus 로고    scopus 로고
    • Implications of proposed segment reporting standards for financial analysts' investment judgments
    • Maines, L. A., L. S. McDaniel, and M. S. Harris. 1997. Implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research 35: 1-24.
    • (1997) Journal of Accounting Research , vol.35 , pp. 1-24
    • Maines, L.A.1    McDaniel, L.S.2    Harris, M.S.3
  • 26
    • 0002817233 scopus 로고
    • Auditor association with quarterly financial information: An empirical test
    • Pany, K., and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research 20 (2): 472-481.
    • (1982) Journal of Accounting Research , vol.20 , Issue.2 , pp. 472-481
    • Pany, K.1    Smith, C.H.2
  • 27
    • 0034165379 scopus 로고    scopus 로고
    • Will auditors take over the world? Program, technique and the verification of everything
    • Pentland, B. T. 2000. Will auditors take over the world? Program, technique and the verification of everything. Accounting, Organizations and Society 25 (3): 307-312.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.3 , pp. 307-312
    • Pentland, B.T.1
  • 29
    • 77349101829 scopus 로고    scopus 로고
    • Developing an international assurance standard on greenhouse gas statements
    • Simnett, R., A. Huggins, and M. Nugent. 2009a. Developing an international assurance standard on greenhouse gas statements. Accounting Horizons 23 (4): 347-364.
    • (2009) Accounting Horizons , vol.23 , Issue.4 , pp. 347-364
    • Simnett, R.1    Huggins, A.2    Nugent, M.3
  • 30
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on general purpose nonfinancial reports: An international comparison
    • Simnett, R., A. Vanstraelen, and W. F. Chua. 2009b. Assurance on general purpose nonfinancial reports: An international comparison. Accounting Review 84 (3): 937-967.
    • (2009) Accounting Review , vol.84 , Issue.3 , pp. 937-967
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.F.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.