메뉴 건너뛰기




Volumn 28, Issue 4, 2011, Pages 1230-1266

The Case of Sustainability Assurance: Constructing a New Assurance Service

Author keywords

[No Author keywords available]

Indexed keywords


EID: 80055016162     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2011.01108.x     Document Type: Article
Times cited : (246)

References (88)
  • 3
    • 4444355565 scopus 로고    scopus 로고
    • AccountAbility. London: AccountAbility.
    • AccountAbility. 2003. AA1000 assurance standard. London: AccountAbility.
    • (2003) AA1000 assurance standard
  • 4
    • 77954737088 scopus 로고    scopus 로고
    • AccountAbility. Available at, retrieved April 5, 2011.
    • AccountAbility. 2008. AA1000 assurance standard. Available at, retrieved April 5, 2011.
    • (2008) AA1000 assurance standard
  • 5
    • 80054986985 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA), Chartered Institute of Management Accountants (CIMA), and Canadian Institute of Chartered Accountants (CICA). London: CIMA.
    • American Institute of Certified Public Accountants (AICPA), Chartered Institute of Management Accountants (CIMA), and Canadian Institute of Chartered Accountants (CICA). 2010. Evolution of corporate sustainability practices: Perspectives from the UK, US and Canada. London: CIMA.
    • (2010) Evolution of corporate sustainability practices: Perspectives from the UK, US and Canada
  • 6
    • 31944450968 scopus 로고    scopus 로고
    • Association of Chartered Certified Accountants (ACCA), AccountAbility, and KPMG. London: ACCA.
    • Association of Chartered Certified Accountants (ACCA), AccountAbility, and KPMG. 2004. The future of sustainability assurance. London: ACCA.
    • (2004) The future of sustainability assurance
  • 8
    • 0005810963 scopus 로고    scopus 로고
    • External transparency or internal capture? The role of third party statements in adding value to corporate environmental reports
    • Ball, A., D. L. Owen, and R. H. Gray 2000. External transparency or internal capture? The role of third party statements in adding value to corporate environmental reports. Business Strategy and the Environment 9 (1): 1-23.
    • (2000) Business Strategy and the Environment , vol.9 , Issue.1 , pp. 1-23
    • Ball, A.1    Owen, D.L.2    Gray, R.H.3
  • 9
    • 4744350043 scopus 로고    scopus 로고
    • Globalization and the coordinating of work in multinational audits
    • Barrett, M., D. Cooper, and K. Jamal 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 19 (1): 1-24.
    • (2005) Accounting, Organizations and Society , vol.19 , Issue.1 , pp. 1-24
    • Barrett, M.1    Cooper, D.2    Jamal, K.3
  • 10
    • 38149146748 scopus 로고
    • Materiality judgements and audit firm culture: Socio-behavioural and political perspectives
    • Carpenter, B., M. Dirsmith, and P. Gupta 1994. Materiality judgements and audit firm culture: Socio-behavioural and political perspectives. Accounting, Organizations and Society 19 (4-5): 355-80.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.4-5 , pp. 355-380
    • Carpenter, B.1    Dirsmith, M.2    Gupta, P.3
  • 11
    • 34547538966 scopus 로고    scopus 로고
    • Auditing stories about discomfort: Becoming comfortable with comfort theory
    • Carrington, T., and B. Catasus 2007. Auditing stories about discomfort: Becoming comfortable with comfort theory. European Accounting Review 16 (1): 35-58.
    • (2007) European Accounting Review , vol.16 , Issue.1 , pp. 35-58
    • Carrington, T.1    Catasus, B.2
  • 13
    • 77956578640 scopus 로고    scopus 로고
    • Corporate governance in the post-Sarbanes-Oxley era: Auditors' experiences
    • Cohen, J., G. Krishnamoorthy, and A. Wright 2010. Corporate governance in the post-Sarbanes-Oxley era: Auditors' experiences. Contemporary Accounting Research 27 (3): 751-86.
    • (2010) Contemporary Accounting Research , vol.27 , Issue.3 , pp. 751-786
    • Cohen, J.1    Krishnamoorthy, G.2    Wright, A.3
  • 14
    • 46749150468 scopus 로고    scopus 로고
    • Case study research in accounting
    • Cooper, D. J., and W. Morgan 2008. Case study research in accounting. Accounting Horizons 22 (2): 159-78.
    • (2008) Accounting Horizons , vol.22 , Issue.2 , pp. 159-178
    • Cooper, D.J.1    Morgan, W.2
  • 15
    • 33744917554 scopus 로고    scopus 로고
    • Accounting, professions and regulation: Locating the sites of professionalization
    • Cooper, D. J., and K. Robson 2006. Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31 (4-5): 415-44.
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.4-5 , pp. 415-444
    • Cooper, D.J.1    Robson, K.2
  • 16
    • 34547747254 scopus 로고    scopus 로고
    • Corporate social reporting and stakeholder accountability: The missing link
    • Cooper, S. M., and D. L. Owen 2007. Corporate social reporting and stakeholder accountability: The missing link. Accounting, Organizations and Society 32 (7-8): 649-67.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.7-8 , pp. 649-667
    • Cooper, S.M.1    Owen, D.L.2
  • 18
    • 33847048946 scopus 로고    scopus 로고
    • The business risk audit: A longitudinal case study of an audit engagement
    • Curtis, E., and S. Turley 2007. The business risk audit: A longitudinal case study of an audit engagement. Accounting, Organizations and Society 32 (45): 439-61.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.45 , pp. 439-461
    • Curtis, E.1    Turley, S.2
  • 19
    • 58249093257 scopus 로고    scopus 로고
    • Perceived stakeholder influences and organizations' use of environmental audits
    • Darnall, N., I. Seol, and J. Sarkis 2009. Perceived stakeholder influences and organizations' use of environmental audits. Accounting, Organizations and Society 34 (2): 170-87.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.2 , pp. 170-187
    • Darnall, N.1    Seol, I.2    Sarkis, J.3
  • 20
    • 33947181481 scopus 로고    scopus 로고
    • Financial Times business school rankings: A non-traditional assurance case in three parts
    • Davies, A. B., and S. E. Salterio 2007. Financial Times business school rankings: A non-traditional assurance case in three parts. Accounting Perspectives 6 (1): 95-113.
    • (2007) Accounting Perspectives , vol.6 , Issue.1 , pp. 95-113
    • Davies, A.B.1    Salterio, S.E.2
  • 21
    • 0039337476 scopus 로고    scopus 로고
    • Reporting on sustainable development: A preparer's view
    • Delfgauuw, T. 2000. Reporting on sustainable development: A preparer's view. Auditing: A Journal of Practice and Theory 19 (Supplement): 19. 67-74.
    • (2000) Auditing: A Journal of Practice and Theory , vol.19 , Issue.19 SUPPL. , pp. 67-74
    • Delfgauuw, T.1
  • 22
    • 0002503018 scopus 로고    scopus 로고
    • Introduction: The discipline and practice of qualitative research
    • 2nd ed., ed. N. K. Denzin and Y. S. Lincoln, Thousand Oaks, CA: Sage.
    • Denzin, N. K., and Y. S. Lincoln 2000. Introduction: The discipline and practice of qualitative research. In Handbook of qualitative research, 2nd ed., ed. N. K. Denzin and Y. S. Lincoln, 1-28. Thousand Oaks, CA: Sage.
    • (2000) Handbook of qualitative research , pp. 1-28
    • Denzin, N.K.1    Lincoln, Y.S.2
  • 24
    • 35348992672 scopus 로고    scopus 로고
    • Methodological fit in management field research
    • Edmondson, A. C., and S. E. McManus 2007. Methodological fit in management field research. Academy of Management Review 32 (4): 1155-79.
    • (2007) Academy of Management Review , vol.32 , Issue.4 , pp. 1155-1179
    • Edmondson, A.C.1    McManus, S.E.2
  • 26
    • 3142618185 scopus 로고    scopus 로고
    • Fedération des Experts Comptables Européens (FEE). Brussels, Belgium: FEE.
    • Fedération des Experts Comptables Européens (FEE). 2002. Providing assurance on sustainability reports. Brussels, Belgium: FEE.
    • (2002) Providing assurance on sustainability reports
  • 27
    • 77953655780 scopus 로고    scopus 로고
    • Fedération des Experts Comptables Européens (FEE). Brussels, Belgium: FEE.
    • Fedération des Experts Comptables Européens (FEE). 2004. FEE call for action: Assurance for sustainability. Brussels, Belgium: FEE.
    • (2004) FEE call for action: Assurance for sustainability
  • 28
    • 67349128902 scopus 로고    scopus 로고
    • Fedération des Experts Comptables Européens (FEE). Brussels, Belgium: FEE.
    • Fedération des Experts Comptables Européens (FEE). 2006. Key issues in sustainability assurance: An overview. Brussels, Belgium: FEE.
    • (2006) Key issues in sustainability assurance: An overview
  • 29
    • 80054984256 scopus 로고    scopus 로고
    • Fedération des Experts Comptables Européens (FEE). Brussels, Belgium: FEE.
    • Fedération des Experts Comptables Européens (FEE). 2009a. Towards a sustainable economy: The contribution of assurance. Brussels, Belgium: FEE.
    • (2009) Towards a sustainable economy: The contribution of assurance
  • 32
    • 0030077880 scopus 로고    scopus 로고
    • Real-izing the benefits of new technologies as a source of audit evidence: An interpretive field study
    • Fischer, M. J. 1996. Real-izing the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting, Organizations and Society (2-3): 219-42.
    • (1996) Accounting, Organizations and Society , Issue.2-3 , pp. 219-242
    • Fischer, M.J.1
  • 33
    • 32544449439 scopus 로고    scopus 로고
    • Accountancy before the fall: The AICPA vision project and related professional enterprises
    • Fogarty, T. J., V. S. Radcliffe, and D. R. Campbell 2006. Accountancy before the fall: The AICPA vision project and related professional enterprises. Accounting, Organizations and Society 31 (1): 1-25.
    • (2006) Accounting, Organizations and Society , vol.31 , Issue.1 , pp. 1-25
    • Fogarty, T.J.1    Radcliffe, V.S.2    Campbell, D.R.3
  • 34
    • 56949086716 scopus 로고    scopus 로고
    • The construction of auditability: MBA rankings and assurance in practice
    • Free, C., S. Salterio, and T. Shearer 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society 34 (1): 119-40.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.1 , pp. 119-140
    • Free, C.1    Salterio, S.2    Shearer, T.3
  • 35
    • 62949189503 scopus 로고    scopus 로고
    • Discussion of "The audit committee oversight process"
    • Gendron, Y. 2009. Discussion of "The audit committee oversight process". Contemporary Accounting Research 26 (1): 123-34.
    • (2009) Contemporary Accounting Research , vol.26 , Issue.1 , pp. 123-134
    • Gendron, Y.1
  • 36
    • 4644318170 scopus 로고    scopus 로고
    • Professionalization in action: Accountants' attempt at building a network of support for the WebTrust seal of assurance
    • Gendron, Y., and M. Barrett 2004. Professionalization in action: Accountants' attempt at building a network of support for the WebTrust seal of assurance. Contemporary Accounting Research 21 (3): 563-602.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.3 , pp. 563-602
    • Gendron, Y.1    Barrett, M.2
  • 37
    • 33751413294 scopus 로고    scopus 로고
    • The construction of auditing expertise in measuring government performance
    • Gendron, Y., D. Cooper, and B. Townley 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society 32 (1-2): 101-29.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.1-2 , pp. 101-129
    • Gendron, Y.1    Cooper, D.2    Townley, B.3
  • 38
    • 76249127806 scopus 로고    scopus 로고
    • What went wrong? The downfall of Arthur Andersen and the construction of controllability boundaries surrounding financial auditing
    • Gendron, Y., and L. Spira 2009. What went wrong? The downfall of Arthur Andersen and the construction of controllability boundaries surrounding financial auditing. Contemporary Accounting Research 26 (4): 987-1027.
    • (2009) Contemporary Accounting Research , vol.26 , Issue.4 , pp. 987-1027
    • Gendron, Y.1    Spira, L.2
  • 39
    • 77951209303 scopus 로고    scopus 로고
    • Identity narratives under threat: A study of former members of Arthur Andersen
    • Gendron, Y., and L. Spira 2010. Identity narratives under threat: A study of former members of Arthur Andersen. Accounting, Organizations and Society 35 (3): 275-300.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.3 , pp. 275-300
    • Gendron, Y.1    Spira, L.2
  • 40
    • 4544354201 scopus 로고    scopus 로고
    • Qualitative research and the Academy of Management Journal
    • Gephart, R. P. 2004. Qualitative research and the Academy of Management Journal. Academy of Management Journal 47 (4): 454-62.
    • (2004) Academy of Management Journal , vol.47 , Issue.4 , pp. 454-462
    • Gephart, R.P.1
  • 41
    • 70349245010 scopus 로고    scopus 로고
    • Global Reporting Initiative (GRI). Amsterdam: GRI.
    • Global Reporting Initiative (GRI). 2006. Sustainability reporting guidelines. Amsterdam: GRI.
    • (2006) Sustainability reporting guidelines
  • 42
    • 76249094171 scopus 로고    scopus 로고
    • Global Reporting Initiative (GRI). Available at, retrieved April 5, 2011.
    • Global Reporting Initiative (GRI). 2008. G3 guidelines. Available at, retrieved April 5, 2011.
    • (2008) G3 guidelines
  • 43
    • 76049123405 scopus 로고    scopus 로고
    • Is accounting for sustainability actually accounting for sustainability. and how would we know? An exploration of narratives of organizations and the planet
    • Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability. and how would we know? An exploration of narratives of organizations and the planet. Accounting, Organizations and Society 35 (1): 47-62.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.1 , pp. 47-62
    • Gray, R.1
  • 44
    • 70349684555 scopus 로고    scopus 로고
    • Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility
    • Hodge, K., N. Subramaniam, and J. Stewart 2009. Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility. Australian Accounting Review 19 (3): 178-94.
    • (2009) Australian Accounting Review , vol.19 , Issue.3 , pp. 178-194
    • Hodge, K.1    Subramaniam, N.2    Stewart, J.3
  • 46
    • 38949135147 scopus 로고    scopus 로고
    • Auditing research: A review across the disciplinary divide
    • Humphrey, C. 2008. Auditing research: A review across the disciplinary divide. Accounting, Auditing and Accountability Journal 21 (2): 170-203.
    • (2008) Accounting, Auditing and Accountability Journal , vol.21 , Issue.2 , pp. 170-203
    • Humphrey, C.1
  • 47
    • 38249016436 scopus 로고
    • From techniques to ideologies: An alternative perspective on the audit function
    • Humphrey, C., and P. Moizer 1990. From techniques to ideologies: An alternative perspective on the audit function. Critical Perspectives on Accounting 1 (3): 217-38.
    • (1990) Critical Perspectives on Accounting , vol.1 , Issue.3 , pp. 217-238
    • Humphrey, C.1    Moizer, P.2
  • 49
    • 80055017621 scopus 로고    scopus 로고
    • Institute of Chartered Accountants in England and Wales (ICAEW). London: ICAEW.
    • Institute of Chartered Accountants in England and Wales (ICAEW). 2010a. Sustainability assurance: Your choice. London: ICAEW.
    • (2010) Sustainability assurance: Your choice
  • 51
    • 80054989755 scopus 로고    scopus 로고
    • International Auditing and Assurance Standards Board (IAASB). New York: IFAC.
    • International Auditing and Assurance Standards Board (IAASB). 2007. Proposed strategy for 2009-2011. New York: IFAC.
    • (2007) Proposed strategy for 2009-2011
  • 52
    • 80054972718 scopus 로고    scopus 로고
    • International Federation of Accountants (IFAC). New York: IFAC. Available at, retrieved April 5, 2011.
    • International Federation of Accountants (IFAC). 2011. Sustainability framework 2.0: Professional accountants as integrators. New York: IFAC. Available at, retrieved April 5, 2011.
    • (2011) Sustainability framework 2.0: Professional accountants as integrators
  • 54
    • 33644693742 scopus 로고    scopus 로고
    • Getting in, getting on, and getting out: Reflections on a qualitative research project
    • Irvine, H., and M. Gaffikin 2006. Getting in, getting on, and getting out: Reflections on a qualitative research project. Accounting, Auditing and Accountability Journal 19 (1): 115-45.
    • (2006) Accounting, Auditing and Accountability Journal , vol.19 , Issue.1 , pp. 115-145
    • Irvine, H.1    Gaffikin, M.2
  • 55
    • 77953677299 scopus 로고    scopus 로고
    • Determinants of the adoption of sustainability assurance statements: An international investigation
    • Kolk, A., and P. Perego 2010. Determinants of the adoption of sustainability assurance statements: An international investigation. Business, Strategy and the Environment 19 (3): 182-98.
    • (2010) Business, Strategy and the Environment , vol.19 , Issue.3 , pp. 182-198
    • Kolk, A.1    Perego, P.2
  • 59
    • 67649622402 scopus 로고    scopus 로고
    • An examination of worldwide assured sustainability reporting
    • Mock, T. J., C. Strohm, and K. M. Swartz 2007. An examination of worldwide assured sustainability reporting. Australian Accounting Review 17 (1): 67-77.
    • (2007) Australian Accounting Review , vol.17 , Issue.1 , pp. 67-77
    • Mock, T.J.1    Strohm, C.2    Swartz, K.M.3
  • 60
    • 0032187296 scopus 로고    scopus 로고
    • Sustainability auditing and reporting: The Canadian experience
    • Nitkin, D., and L. J. Brooks 1998. Sustainability auditing and reporting: The Canadian experience. Journal of Business Ethics 17 (13): 1499-507.
    • (1998) Journal of Business Ethics , vol.17 , Issue.13 , pp. 1499-1507
    • Nitkin, D.1    Brooks, L.J.2
  • 61
    • 85145114739 scopus 로고    scopus 로고
    • Qualitative data analysis: Exposing a process for transforming a 'messy' but 'attractive''nuisance'
    • ed C. Humphrey and B. Lee, Amsterdam: Elsevier.
    • O'dwyer, B. 2004. Qualitative data analysis: Exposing a process for transforming a 'messy' but 'attractive''nuisance'. In A real life guide to accounting research: A behind the scenes view of using qualitative research methods, ed C. Humphrey and B. Lee, 391-407. Amsterdam: Elsevier.
    • (2004) A real life guide to accounting research: A behind the scenes view of using qualitative research methods , pp. 391-407
    • O'dwyer, B.1
  • 62
    • 20444398829 scopus 로고    scopus 로고
    • Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation
    • O'dwyer, B., and D. L. Owen 2005. Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation. British Accounting Review 37 (2): 205-29.
    • (2005) British Accounting Review , vol.37 , Issue.2 , pp. 205-229
    • O'dwyer, B.1    Owen, D.L.2
  • 63
    • 77951976770 scopus 로고    scopus 로고
    • Seeking stakeholder-centric sustainability assurance: An examination of recent sustainability assurance practice
    • O'dwyer, B., and D. L. Owen 2007. Seeking stakeholder-centric sustainability assurance: An examination of recent sustainability assurance practice. The Journal of Corporate Citizenship 25: 77-94.
    • (2007) The Journal of Corporate Citizenship , vol.25 , pp. 77-94
    • O'dwyer, B.1    Owen, D.L.2
  • 64
    • 79952625972 scopus 로고    scopus 로고
    • Seeking legitimacy for new assurance forms: The case of sustainability assurance
    • O'dwyer, B., D. L. Owen, and J. Unerman 2011. Seeking legitimacy for new assurance forms: The case of sustainability assurance. Accounting, Organizations and Society 36 (1): 31-52.
    • (2011) Accounting, Organizations and Society , vol.36 , Issue.1 , pp. 31-52
    • O'dwyer, B.1    Owen, D.L.2    Unerman, J.3
  • 67
    • 0000037125 scopus 로고
    • Getting comfortable with the numbers: Auditing and the micro production of macro order
    • Pentland, B. T. 1993. Getting comfortable with the numbers: Auditing and the micro production of macro order. Accounting, Organizations and Society 18 (7-8): 605-20.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.7-8 , pp. 605-620
    • Pentland, B.T.1
  • 68
    • 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): 307-12.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.3 , pp. 307-312
    • Pentland, B.T.1
  • 69
    • 0000748081 scopus 로고
    • Auditing, expertise and the sociology of technique
    • Power, M. 1995. Auditing, expertise and the sociology of technique. Critical Perspectives on Accounting 6 (4): 317-39.
    • (1995) Critical Perspectives on Accounting , vol.6 , Issue.4 , pp. 317-339
    • Power, M.1
  • 71
    • 0031066423 scopus 로고    scopus 로고
    • Expertise and the construction of relevance: Accountants and environmental audit
    • Power, M. 1997. Expertise and the construction of relevance: Accountants and environmental audit. Accounting, Organizations and Society 22 (2): 123-46.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.2 , pp. 123-146
    • Power, M.1
  • 73
    • 4244021083 scopus 로고    scopus 로고
    • The audit society: Second thoughts
    • Power, M. 2000. The audit society: Second thoughts. International Journal of Auditing 4 (1): 111-19.
    • (2000) International Journal of Auditing , vol.4 , Issue.1 , pp. 111-119
    • Power, M.1
  • 74
    • 0037403475 scopus 로고    scopus 로고
    • Auditing and the production of legitimacy
    • Power, M. 2003. Auditing and the production of legitimacy. Accounting, Organizations and Society 28 (4): 379-94.
    • (2003) Accounting, Organizations and Society , vol.28 , Issue.4 , pp. 379-394
    • Power, M.1
  • 75
    • 0000239913 scopus 로고    scopus 로고
    • Knowing efficiency: The enactment of efficiency in efficiency auditing
    • Radcliffe, V. S. 1999. Knowing efficiency: The enactment of efficiency in efficiency auditing. Accounting, Organizations and Society 24 (4): 333-62.
    • (1999) Accounting, Organizations and Society , vol.24 , Issue.4 , pp. 333-362
    • Radcliffe, V.S.1
  • 76
    • 77954555266 scopus 로고    scopus 로고
    • Discussion of "The world has changed - Have analytical procedure practices?"
    • Radcliffe, V. S. 2010. Discussion of "The world has changed - Have analytical procedure practices?" Contemporary Accounting Research 27 (2): 701-09.
    • (2010) Contemporary Accounting Research , vol.27 , Issue.2 , pp. 701-709
    • Radcliffe, V.S.1
  • 77
    • 0000083215 scopus 로고
    • The management of professional enterprises and regulatory change: British accountancy and the Financial Services Act, 1986
    • Radcliffe, V. S., D. Cooper, and K. Robson 1994. The management of professional enterprises and regulatory change: British accountancy and the Financial Services Act, 1986. Accounting, Organizations and Society 19 (7): 601-28.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.7 , pp. 601-628
    • Radcliffe, V.S.1    Cooper, D.2    Robson, K.3
  • 78
    • 0039712924 scopus 로고    scopus 로고
    • Expert power and control in late modernity: An empirical review and theoretical synthesis
    • Reed, M. I. 1996. Expert power and control in late modernity: An empirical review and theoretical synthesis. Organization Studies 17 (4): 573-97.
    • (1996) Organization Studies , vol.17 , Issue.4 , pp. 573-597
    • Reed, M.I.1
  • 80
    • 84889775949 scopus 로고    scopus 로고
    • Royal Dutch Institute for Register Accountants (Royal NIVRA).Amsterdam: Royal NIVRA.
    • Royal Dutch Institute for Register Accountants (Royal NIVRA). 2007. Assurance engagements relating to sustainability reports, 3410N. Amsterdam: Royal NIVRA.
    • (2007) Assurance engagements relating to sustainability reports, 3410N
  • 81
    • 23444435256 scopus 로고    scopus 로고
    • Analysis of a failed jurisdictional claim: The rhetoric and politics surrounding the AICPA global credential project
    • Shafer, W. E., and Y. Gendron 2005. Analysis of a failed jurisdictional claim: The rhetoric and politics surrounding the AICPA global credential project. Accounting, Auditing & Accountability Journal 18 (4): 453-91.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.4 , pp. 453-491
    • Shafer, W.E.1    Gendron, Y.2
  • 83
    • 67650760573 scopus 로고    scopus 로고
    • Assurance on sustainability reports: An international comparison
    • Simnett, R., A. Vanstraelen, and W. F. Chua 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84 (3): 937-67.
    • (2009) The Accounting Review , vol.84 , Issue.3 , pp. 937-967
    • Simnett, R.1    Vanstraelen, A.2    Chua, W.F.3
  • 84
    • 69249234644 scopus 로고    scopus 로고
    • Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer
    • Skaerbaek, P. 2009. Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society 34 (8): 971-87.
    • (2009) Accounting, Organizations and Society , vol.34 , Issue.8 , pp. 971-987
    • Skaerbaek, P.1
  • 85
    • 79953057417 scopus 로고    scopus 로고
    • A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance
    • Smith, J., R. Haniffa, and J. Fairbrass 2011. A conceptual framework for investigating 'capture' in corporate sustainability reporting assurance. Journal of Business Ethics 99 (3): 425-39.
    • (2011) Journal of Business Ethics , vol.99 , Issue.3 , pp. 425-439
    • Smith, J.1    Haniffa, R.2    Fairbrass, J.3
  • 86
    • 0034412004 scopus 로고    scopus 로고
    • Great expectations? The dubious financial legacy of financial audits
    • Swift, T., C. Humphrey, and V. Gore 2000. Great expectations? The dubious financial legacy of financial audits. British Journal of Management 11 (1): 31-45.
    • (2000) British Journal of Management , vol.11 , Issue.1 , pp. 31-45
    • Swift, T.1    Humphrey, C.2    Gore, V.3
  • 87
    • 77954550285 scopus 로고    scopus 로고
    • The world has changed - Have analytical procedure practices?
    • Trompeter, G., and A. Wright 2010. The world has changed - Have analytical procedure practices? Contemporary Accounting Research 27 (2): 669-700.
    • (2010) Contemporary Accounting Research , vol.27 , Issue.2 , pp. 669-700
    • Trompeter, G.1    Wright, A.2
  • 88
    • 0041116682 scopus 로고    scopus 로고
    • Assurance on sustainability reporting: An auditor's view
    • Wallage, P. 2000. Assurance on sustainability reporting: An auditor's view. Auditing: A Journal of Practice and Theory 19 (Supplement): 53-65.
    • (2000) Auditing: A Journal of Practice and Theory , vol.19 , Issue.SUPPL. , pp. 53-65
    • Wallage, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.