Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

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dc.citation.volumeEarly View
dc.contributor.authorHay D
dc.contributor.authorHarding N
dc.contributor.authorBotica Redmayne N
dc.contributor.authorKhan J
dc.contributor.authorSingh H
dc.contributor.authorSultana N
dc.contributor.authorYou J
dc.date.accessioned2024-10-10T00:30:32Z
dc.date.available2024-10-10T00:30:32Z
dc.date.issued2024-07-12
dc.description.abstractWe commend the International Ethics Standards Board for Accountants for the initiative in releasing the two related Exposure Drafts regarding sustainability assurance and the use of external experts. There is a need for assurance over sustainability information, and for that assurance to be provided by professional people who have the appropriate guidance on ethical issues. There is an increasing need to draw on the work of experts and an increasing possibility that inappropriate reliance on that work by professional accountants and sustainability assurance practitioners may threaten compliance with the fundamental principles of the code of ethics.
dc.description.confidentialfalse
dc.format.pagination1-20
dc.identifier.citationHay D, Harding N, Botica Redmayne N, Khan J, Singh H, Sultana N, You J. (2024). Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts. Accounting and Finance. Early View. (pp. 1-20).
dc.identifier.doi10.1111/acfi.13302
dc.identifier.eissn1467-629X
dc.identifier.elements-typejournal-article
dc.identifier.issn0810-5391
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/71672
dc.languageEnglish
dc.publisherJohn Wiley and Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/acfi.13302
dc.relation.isPartOfAccounting and Finance
dc.rights(c) 2024 The Author/s
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectassurance
dc.subjectaudit
dc.subjectethics
dc.subjectprofession-agnostic
dc.subjectsustainability
dc.titleComments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts
dc.typeJournal article
pubs.elements-id490778
pubs.organisational-groupOther
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