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| Author: | Swift, T. Dando, N. |
| Title: | From Methods to Ideologies: Closing the Assurance Expectations Gap in Social and Ethical Accounting, Auditing and Reporting |
| Journal: | Journal of Corporate Citizenship
2002 : WINTER, 8, p. 81-90 |
| Index terms: | ACCOUNTING ETHICS SOCIAL RESPONSIBILITY AUDITING COMPANIES |
| Language: | eng |
| Abstract: | In the face of major corporate collapses, the audit and assurance function becomes a focus for greater regulation and standardisation, particularly with reference to financial processes. Similarly, in terms of social and ethical accounting functions, greater credibility and assurance is required of public communications purporting to demonstrate responsibility to stakeholders. Criticisms of the financial audit function also have currency in terms of the social and ethical accounting. In this paper the authors examine the development the AA1000 standard and the latest assurance guiding principles, using the assurance expectations gap as a framework for analysis. |
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