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引用次数: 20
摘要
扩展外部报告(EERs)中包含的非财务信息(NFI)的保证是一项对企业、投资者、其他利益相关者和社会具有深远影响的全球性活动。电子商务企业在很大程度上仍未受到监管,没有多少标准。与我们的同伴论文(Krasodomska, Simnett, & Street, 2021, Journal of International Financial Management and Accounting, 25, 209)一起,我们通过提供学术文献概述,为国际审计和鉴证准则制定委员会(IAASB)的标准制定举措以及EERs的鉴证实践提供信息,从而对当前关于EER鉴证的讨论做出了贡献。我们确定了2009年至2020年间发表的121篇关于扩展外部报告(EER)保证的文章,这些文章发表在澳大利亚商学院院长委员会(ABDC) 2019年期刊质量清单中排名A*、A和B的35种期刊上。这些文章涵盖了档案、实验、访谈、案例研究、调查和内容分析研究方法,并作为标准制定活动的可能输入。我们记录了这类文献的快速增长,近一半的文章发表在过去3年(2018年至2020年)。最后,我们提出了与IAASB关于EER鉴证的建议指南直接相关的未来研究思路。我们
Research on extended external reporting assurance: Trends, themes, and opportunities
The assurance of non-financial information (NFI) included in extended external reports (EERs) is a global activity that has far-reaching consequences for business, investors, other stakeholders, and society. EERs remain largely unregulated with few standards. Along with our companion paper (Krasodomska, Simnett, & Street, 2021, Journal of International Financial Management and Accounting, 25, 209), we contribute to the current discussion on EER assurance by providing an overview of the academic literature to inform the standard setting initiatives of the International Auditing and Assurance Standard Setting Board (IAASB), as well as the practice of assurance of EERs. We identify 121 articles on extended external reporting (EER) assurance published between 2009 and 2020 across 35 journals ranked A*, A, and B on the Australian Business Deans Council (ABDC) 2019 Journal Quality List. These articles cover archival, experimental, interviews, case studies, surveys, and content analysis research methods and serve as a possible input for standard setting activities. We document a rapid increase in this literature with almost half of the articles published in the last 3 years, 2018 to 2020. Finally, we offer ideas for future research directly linked to the proposed Guidance of the IAASB on EER assurance. We encourage researchers to engage in these and other issues of the IAASB’s Guidance to assist them with valuable input for their standard setting activities.
期刊介绍:
The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.