CSR and Assurance Services: A Research Agenda

25 Pages Posted: 9 Jul 2014

See all articles by Jeffrey R. Cohen

Jeffrey R. Cohen

Boston College - Department of Accounting

Roger Simnett

UNSW Australia Business School, School of Accounting

Date Written: July 8, 2014

Abstract

This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, including highlighting areas that are evolving as significant research opportunities and areas of significance that have been under-researched in the past. Finally, the paper reviews the five papers in the forum and highlights how multiple methodologies may be appropriate to examine different aspects of assuring CSR reporting from both internal and external assurance perspectives.

Keywords: Corporate social responsibility; CSR assurance; assurance services; assurance research

Suggested Citation

Cohen, Jeffrey R. and Simnett, Roger, CSR and Assurance Services: A Research Agenda (July 8, 2014). Auditing: A Journal of Practice & Theory, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2463837

Jeffrey R. Cohen (Contact Author)

Boston College - Department of Accounting ( email )

Carroll School of Management
140 Commonwealth Avenue
Chestnut Hill, MA 02467
United States
617-552-3165 (Phone)
617-552-2097 (Fax)

Roger Simnett

UNSW Australia Business School, School of Accounting ( email )

Sydney, NSW 2052
Australia
+61 2 9385 5825 (Phone)
+61 2 9385 5925 (Fax)

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