Developing an international assurance standard on greenhouse gas statements

Simnett, Roger, Nugent, Michael, & Huggins, Anna L. (2009) Developing an international assurance standard on greenhouse gas statements. Accounting Horizons, 23(4), pp. 347-363.

View at publisher


Worldwide public concern over climate change and the need to limit greenhouse gas (hereafter, GHG) emissions has increasingly motivated public officials to consider more stringent environmental regulation and standards. The authors argue that the development of a new international assurance standard on GHG disclosures is an appropriate response by the auditing and assurance profession to meet these challenges. At its December 2007 meeting, the International Auditing and Assurance Standards Board (hereafter, IAASB) approved a project to consider the development of such a standard aimed at promoting trust and confidence in disclosures of GHG emissions, including disclosures required under emissions trading schemes. The authors assess the types of disclosures that can be assured, and outline the issues involved in developing an international assurance standard on GHG emissions disclosures. The discussion synthesizes the insights gained from four international roundtables on the proposed IAASB assurance standard held in Asia-Pacific, North America, and Europe during 2008, and an IAASB meeting addressing this topic in December 2008.

Impact and interest:

40 citations in Scopus
Search Google Scholar™
30 citations in Web of Science®

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 82049
Item Type: Journal Article
Refereed: Yes
Keywords: Assurance, Greenhouse gas emissions, International assurance standard, International Auditing and Assurance Standards Board, ISAE 3410
DOI: 10.2308/acch.2009.23.4.347
ISSN: 1558-7975
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Deposited On: 26 Feb 2015 23:56
Last Modified: 05 Mar 2015 03:38

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page