Concepedia

Reasonable Assurance

Reasonable Assurance is a level of confidence in the accuracy and completeness of sustainability reports, provided through systematic and evidence-based auditing processes, that reduces but does not eliminate the risk of material misstatement, distinguishing it from absolute or limited assurance within the spectrum of due care in assurance engagements.

37

Publications

1.5K

Citations

67

Authors

44

Institutions

Publications per year

2017–2026

13

Parents

Publications

37

Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

Kristy Hodge, Nava Subramaniam, Jenny Stewart · Australian Accounting Review · 2009 · 359 citations

, , +15

Public Support for Peacekeeping in Lebanon and Somalia: Assessing the Casualties Hypothesis

James Burk · Political Science Quarterly · 1999 · 157 citations

, , +9

Commentary on Auditing High-Uncertainty Fair Value Estimates

Timothy B. Bell, Jeremy B. Griffin · Auditing A Journal of Practice & Theory · 2012 · 115 citations

, , +11

Assurance of sustainability reports

Roger Simnett · Sustainability Accounting Management and Policy Journal · 2012 · 84 citations

, , +17

The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments

Hien Hoang, Ken T. Trotman · Auditing A Journal of Practice & Theory · 2020 · 61 citations

, , +9

1–5 of 37

Authors

67

  1. AG
    Ann G. Backof

    University of Virginia, United States

    2 publications · 83 citations

    2

    h-index

  2. AL
    Andrew Lister

    Queen's University, Canada

    2 publications · 74 citations

    2

    h-index

  3. DR
    Dolores R Wallace

    National Institute of Standards and Technology, United States

    2 publications · 31 citations

    2

    h-index

  4. KB
    Kendall Bowlin

    University of Mississippi, United States

    2 publications · 83 citations

    2

    h-index

  5. DR
    D. Richard Kuhn

    National Institute of Standards and Technology, United States

    2 publications · 31 citations

    2

    h-index

1–5 of 67

Institutions

44

  1. University of Virginia

    Charlottesville, United States

    2 h-index

    2 publications

    83 citations

  2. UNSW Sydney

    Sydney, Australia

    2 h-index

    3 publications

    206 citations

  3. Clemson University

    Clemson, United States

    2 h-index

    2 publications

    83 citations

  4. University of Notre Dame

    Notre Dame, United States

    2 h-index

    3 publications

    246 citations

  5. National Institute of Standards and Technology

    Gaithersburg, United States

    2 h-index

    6 publications

    93 citations

  6. University of Mississippi

    Oxford, United States

    2 h-index

    2 publications

    83 citations

  7. San Diego State University

    San Diego, United States

    1 h-index

    1 publications

    12 citations

  8. Drip Research Technology Services (United States)

    San Diego, United States

    1 h-index

    3 publications

    63 citations

1–8 of 44

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 192 citations

    3

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 86 citations

    2

    h-index

  3. PubMed

    Repository · 2 publications · 30 citations

    2

    h-index

  4. International Journal of Auditing

    IJA · 2 publications · 41 citations

    2

    h-index

  5. European Scientific Journal ESJ

    2 publications · 37 citations

    2

    h-index

1–5