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Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities

https://doi.org/10.2308/ajpt-19-103
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/978-1-349-94186-5_84openalex-snapshot
American Institute of Certified Public Accountants (AICPA)
inferredcites →https://doi.org/10.1016/j.aos.2011.01.002openalex-snapshot
Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2018.03.001openalex-snapshot
Size management by European private firms to minimize proprietary costs of disclosure
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2018.02.001openalex-snapshot
Corporate social responsibility assurance and reporting quality: Evidence from restatements
inferredcites →https://doi.org/10.1037//0022-3514.61.3.380openalex-snapshot
Automatic vigilance: The attention-grabbing power of negative social information.
inferredcites →https://doi.org/10.1037/0022-3514.61.3.380openalex-snapshot
Automatic vigilance: The attention-grabbing power of negative social information.
inferredcites →https://doi.org/10.1080/00014788.1993.9729463openalex-snapshot
An Empirical Study of the Audit Expectation-Performance Gap
inferredcites →https://doi.org/10.1080/00224545.1975.9923343openalex-snapshot
Negative Salience in Impressions of Character: Effects of Unequal Proportions of Positive and Negative Information
inferredcites →https://doi.org/10.1080/14792779843000063openalex-snapshot
Positive–Negative Asymmetry in Social Discrimination
inferredcites →https://doi.org/10.1108/09513571211191789openalex-snapshot
Evidence of an expectation gap for greenhouse gas emissions assurance
inferredcites →https://doi.org/10.1111/1911-3846.12542openalex-snapshot
The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report
inferredcites →https://doi.org/10.1111/1911-3846.12583openalex-snapshot
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*
inferredcites →https://doi.org/10.1111/auar.12013openalex-snapshot
The Development of Worldwide Sustainability Reporting Assurance
inferredcites →https://doi.org/10.1111/j.1099-1123.2005.00262.xopenalex-snapshot
The Different Types of Assurance Services and Levels of Assurance Provided
inferredcites →https://doi.org/10.1111/j.1099-1123.2011.00439.xopenalex-snapshot
Do Contrasting Statements Improve Users' Understanding of Different Assurance Levels Conveyed in Assurance Reports?
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00504.xopenalex-snapshot
The Value of Experimental Methods for Practice‐Relevant Accounting Research*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01108.xopenalex-snapshot
The Case of Sustainability Assurance: Constructing a New Assurance Service *
inferredcites →https://doi.org/10.1111/j.1936-4490.1995.tb00087.xopenalex-snapshot
The Economic Effect of Differing Levels of Auditor Assurance on Bankers' Lending Decisions
inferredcites →https://doi.org/10.1177/0146167200262007openalex-snapshot
Positive-Negative Asymmetry in Social Discrimination: Valence of Evaluation and Salience of Categorization
inferredcites →https://doi.org/10.2139/ssrn.1742826openalex-snapshot
The Case of Sustainability Assurance: Constructing a New Assurance Service
inferredcites →https://doi.org/10.2139/ssrn.589521openalex-snapshot
Are MBA Students a Good Proxy for Non-Professional Investors?
inferredcites →https://doi.org/10.2307/2490471openalex-snapshot
A Statistical Technique for Analytical Review
inferredcites →https://doi.org/10.2307/2490513openalex-snapshot
Integrating Audit Tests: Regression Analysis and Partitioned Dollar-Unit Sampling
inferredcites →https://doi.org/10.2307/2490754openalex-snapshot
Auditor Association with Quarterly Financial Information: An Empirical Test
inferredcites →https://doi.org/10.2307/2491320openalex-snapshot
The Value of Auditor Assurance: Evidence from Loan Pricing
inferredcites →https://doi.org/10.2308/acch-50138openalex-snapshot
Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements
inferredcites →https://doi.org/10.2308/acch-50791openalex-snapshot
Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?
inferredcites →https://doi.org/10.2308/acch.2009.23.4.347openalex-snapshot
Developing an International Assurance Standard on Greenhouse Gas Statements
inferredcites →https://doi.org/10.2308/accr-50629openalex-snapshot
Firm-Value Effects of Carbon Emissions and Carbon Disclosures
inferredcites →https://doi.org/10.2308/accr-52272openalex-snapshot
The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty
inferredcites →https://doi.org/10.2308/accr.2007.82.1.139openalex-snapshot
Are M.B.A. Students a Good Proxy for Nonprofessional Investors?
inferredcites →https://doi.org/10.2308/accr.2009.84.3.937openalex-snapshot
Assurance on Sustainability Reports: An International Comparison
inferredcites →https://doi.org/10.2308/ajpt-50736openalex-snapshot
Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States
inferredcites →https://doi.org/10.2308/ajpt-50876openalex-snapshot
CSR and Assurance Services: A Research Agenda
inferredcites →https://doi.org/10.2308/aud.2003.22.2.171openalex-snapshot
An Investigation of Alternative Report Formats for Communicating Moderate Levels of Assurance
inferredcites →https://doi.org/10.2308/tar-2019-0427openalex-snapshot
The Role of Assurance in Equity Crowdfunding
inferredcites →https://doi.org/10.2308/tar-4482234openalex-snapshot
An Analysis of Auditor Litigation and Audit Service Quality.

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.2837397openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4784726openalex-extracted
Managing Expectations: How Assurance Level and Sustainability Reporting Approach Affect Investor and Auditor Confidence
inferred← citeshttps://doi.org/10.1007/978-3-030-90355-8_20openalex-snapshot
Assurance of Nonfinancial Information: A Comprehensive Literature Review
inferred← citeshttps://doi.org/10.1016/j.aos.2023.101498openalex-snapshot
CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments
inferred← citeshttps://doi.org/10.1016/j.aos.2023.101512openalex-snapshot
Auditor sustainability focus and client sustainability reporting
inferred← citeshttps://doi.org/10.1016/j.aos.2023.101537openalex-snapshot
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research
inferred← citeshttps://doi.org/10.1108/jal-06-2022-0067openalex-snapshot
Defining CSR disclosure quality: a review and synthesis of the accounting literature
inferred← citeshttps://doi.org/10.1108/sampj-09-2022-0473openalex-snapshot
The influence of sustainability assurance report format and level on nonprofessional investors’ judgments
inferred← citeshttps://doi.org/10.1111/acfi.70142openalex-snapshot
The Effect of the Level of Sustainability Assurance on Investor Judgements
inferred← citeshttps://doi.org/10.1111/acfi.70157openalex-snapshot
The Effect of Greenhushing and ESG Disclosure Assurance on Investors' Judgements
inferred← citeshttps://doi.org/10.1111/ijau.12370openalex-snapshot
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions
inferred← citeshttps://doi.org/10.2139/ssrn.6923334openalex-snapshot
Understanding the Impact of Firm-specific Factors on Sustainability Reporting Quality (SRQ) in Australia
inferred← citeshttps://doi.org/10.21608/aljalexu.2021.206704openalex-snapshot
أثر جودة ومستوى التوکید على برنامج إدارة مخاطر الأمن السیبرانی على قرارات المستثمرین المصریین غیر المحترفین: دراسة تجریبیة (باللغة الانجلیزیة)
inferred← citeshttps://doi.org/10.2308/ajpt-2020-133openalex-snapshot
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners
inferred← citeshttps://doi.org/10.3390/jrfm19060447openalex-snapshot
Investors’ Reaction to Sustainability Disclosures Under Varying Assurance Levels and Assurer Types: An Experimental Approach
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