Planning and evaluation of assurance services for sustainability reporting: An evidential reasoning approach

Journal of Information Systems

Volumn 27, Issue 2, 2013, Pages 107-126

  Srivastava, Rajendra P ^a   Rao, Sunita S ^b   Mock, Theodore J ^c  

^a UNIVERSITY OF KANSAS   (United States)

^b PARK UNIVERSITY   (United States)

^c UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

Bayesian approach; Belief functions; Dempster shafer theory; Evidential reasoning; Information system assurance; Sustainability reports

Indexed keywords

EID: 84889866882     PISSN: 08887985     EISSN: 15587959     Source Type: Journal    
DOI: 10.2308/isys-50564     Document Type: Article

References (37)

1. Ballou, B., D. L. Heitger, C. E. Landes, and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy 202 (6): 65-72.
2. Burdge, R. J. 2002. Why is social impact assessment the orphan of the assessment process? Impact Assessment and Project Appraisal 20 (1): 3-9.
3. Cobb, B., and P. Shenoy. 2003. A comparison of Bayesian and belief function reasoning. Information Systems Frontiers 5 (4): 345-358.
4. Deegan, C., B. J. Cooper, and M. Shelly. 2006. An investigation of TBL report assurance statements: Australian evidence. Australian Accounting Review 16 (2): 2-18.
5. Fonseca, A. 2010. How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining and metals. Corporate Social Responsibility and Environmental Management 17 (6): 355-371.
6. France Telecom Orange (FTO). 2010. Corporate Social Responsibility: Complete Report 2010. Paris Cedex: France Telecom.
7. Fukukawa, H., and T. J. Mock. 2011. Audit risk assessments using belief versus probability. Auditing: A Journal of Practice & Theory 30 (1): 75-99.
8. Global Reporting Initiative (GRI). 2006. G3 Sustainability Reporting Guidelines. Available at: http://www. globalreporting.org
9. Gray, R. 2000. Current developments and trends in social and environmental auditing, reporting, and attestation: A review and comment. International Journal of Auditing 4 (3): 247-268.
10. Heald, M. 1957. Management's responsibility to society: The growth of an idea. Business History Review 31: 375-384.
11. International Standard on Assurance Engagements 3000 (ISAE3000). 2005. International Standard on Assurance Engagements: International Auditing and Assurance Standards Board. New York, NY: International Federation of Accountants.
12. Kolk, A., and P. Perego. 2010. Determinants of the adoption of sustainability assurance statements: an international investigation. Business Strategy and the Environment 19 (3): 182-198.
13. KPMG. 2011. International Survey of Corporate Responsibility Reporting 2011. Amsterdam, The Netherlands: KPMG.
14. Labuschagne, C., A. C. Brent, and R. P. G. van Erck. 2005. Assessing the sustainability performances of industries. Journal of Cleaner Production 13 (4): 373-385.
15. Leslie, D. A., S. J. Aldersley, D. J. Cockburn, and C. J. Reiter. 1986. An Assertion-Based Approach to Auditing (Discussant's Remarks). Proceedings of the 1986 Touche Ross/University of Kansas Symposium on Auditing Problems. The University of Kansas School of Business, Lawrence, KS.
16. Mock, T. J., C. Strohm, and K. M. Swartz. 2007. An examination of assured sustainability reporting. Australian Accounting Review 17 (1): 67-77.
17. Mock, T. J., S. Rao, and R. P. Srivastava. 2013. The development of worldwide assured sustainability reporting. Australian Accounting Review (forthcoming).
18. Moir, L. 2001. What do we mean by corporate social responsibility? Journal of Business Ethics 1 (2): 16-23.
19. Nitkin, D., and L. J. Brooks. 1998. Sustainability auditing and reporting: The Canadian experience. Journal of Business Ethics 17 (13).
20. Olson, E. G. 2010. Challenges and opportunities from greenhouse gas emissions reporting and independent auditing. Managerial Auditing Journal 25 (9): 934-942.
21. Rao, S. S., T. J. Mock, and R. P. Srivastava. 2009. Sustainable development, corporate sustainability reporting, and assurance: An overview. Indian Accounting Review 13 (2): 1-18.
22. Royal NIVRA. 2007. Assurance Engagements Relating to Sustainability Reports. 3410N. Available at: https://besloten.accountweb.nl/Sites/Files/0000026143_COS_3410N_English_pdf0709.pdf
23. Shafer, G. 1976. A Mathematical Theory of Evidence. Princeton, NJ: Princeton University Press.
24. Shafer, G., and R. P. Srivastava. 1990. The Bayesian and belief-function formalisms: A general perspective for auditing. Auditing: A Journal of Practice & Theory (Supplement): 110-148.
25. Shenoy, P. P., and G. Shafer. 1990. Axioms for probability and belief-function computation. In Uncertainty in Artificial Intelligence, 4th edition, edited by Shachter, R. D., T. S. Levitt, J. F. Lemmer, and L. N. Kanal, 169-198. Amsterdam, The Netherlands: North-Holland.
26. Simnett, R., A. Vanstraelen, and W. Chua. 2009. Assurance on sustainability reports: An international comparison. The Accounting Review 84 (3): 937-968.
27. Slater, A., and S. Gilbert. 2004. The evolution of business reporting: Make room for sustainability disclosure. Environmental Quality Management 14 (1): 41-48.
28. Srivastava, R. P. 2005. Alternative form of Dempster's rule for binary variables. International Journal of Intelligent Systems 20 (8): 789-797.
29. Srivastava, R. P., and G. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review 67 (2): 249-283.
30. Srivastava, R. P., and H. Lu. 2002. Structural analysis of audit evidence using belief functions. Fuzzy Sets and Systems 131(1): 107-120.
31. Srivastava, R. P., and T. J. Mock. 2000. Evidential reasoning for WebTrust assurance services. Journal of Management Information Systems 16 (3): 11-32.
32. Srivastava, R. P., and T. J. Mock. 2013. Propagation of Probabilities in an AND Evidential Tree: General Formulae. Working paper, The University of Kansas.
33. Srivastava, R. P., P. P. Shenoy, and G. Shafer. 1995. Propagating belief functions in AND-trees. International Journal of Intelligent Systems 10: 647-664.
34. Sun, L., R. P. Srivastava, and T. Mock. 2006. An information systems security risk assessment model under Dempster-Shafer theory of belief functions. Journal of Management Information Systems 22 (4): 109-142.
35. Ullmann, A. A. 1985. Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms. Academy of Management Review 10 (3): 540-557.
36. Vanclay, F. 2002. Conceptualizing social impacts. Environmental Impact Assessment Review 22 (3): 183-211.
37. Wallage, P. 2000. Assurance on sustainability reporting: An auditor's view. Auditing: A Journal of Practice & Theory 19 (Supplement): 53-65.