Factors that Influence Perceptions of Greenhouse Gas Assurance Provider Quality. (25th March 2013)

• Record Type: Journal Article
• Authors: Green, Wendy; Taylor, Stuart
• Is Part Of: International journal of auditing. Volume 17:Number 3(2013:Nov.)
• Page Start: 288
• Page End: 307
• Publication Date: 2013-03-25
• Subjects: assurance -- assurance quality -- audit quality -- environmental assurance -- sustainability assurance -- greenhouse gas assurance -- ISAE3410 -- carbon price -- ETS -- Emissions Trading Scheme; Auditing -- Periodicals; 647.45
• DOI: 10.1111/ijau.12004
• Languages: English
• ISSNs: 1090-6738

Abstract

Abstract : This study investigates the key factors that influence perceptions of greenhouse gas (GHG) assurance provider quality. A survey questionnaire was completed by 53 participants, including all three parties to the GHG assurance relationship (i.e., preparers, users and assurers of GHG emissions reports) who rated the importance of 34 factors to their perception of assurance provider quality. Results indicate that perceptions of assurance provider quality in the GHG setting are primarily influenced by the ethics and integrity of the assurer as well as the assurance, GHG emissions and regulatory knowledge of the assurance team leader and the assurance team. Less importance was placed on the experience and industry‐specific knowledge of the assurer and on the degree of communication between the assurer and the client. It is also found that there are significant differences in the factors that influence the perception of GHG assurance provider quality between preparers, users and assurers.