The Impact of The Professional Assurance Service on Improving Sustainability Performance Reports An Analytical Study in The Viewpoint of Academics and CPAs in The Kurdistan Region, Iraq

محتوى المقالة الرئيسي

Kamaran Yousif
Basima AL-Nuimi

الملخص

الهدف الرئيسي من الدراسة هو التحقيق في تأثير خدمات التأكيد المهني على تحسين تقارير أداء الاستدامة. تم استخدام تصميم بحث كمي، وتضمنت أداة البيانات استبيانًا منظمًا تم إجراؤه على محاسبين قانونيين معتمدين والأكاديميين. بلغ إجمالي المشاركين 143، والتي تتكون من 86٪ أكاديميين و 14٪ محاسبين قانونيين معتمدين. استخدمت هذه الدراسة الانحدار الخطي البسيط لتأثير خدمات التأكيد المهني وجودة ومصداقية مكونات وإفصاحات تقرير الاستدامة. تشير النتائج إلى أن خدمات التأكيد المهني لها تأثير إيجابي ذو دلالة إحصائية على تحسين تقارير الاستدامة. على وجه الخصوص، يشير استخدام خدمات التأكيد إلى جودة أعلى في مكونات التقرير ويؤدي إلى إفصاحات أكثر شمولاً مع زيادة المصداقية. يسلط الدراسة الضوء على ضرورة التحقق الخارجي لدعم وضمان سلامة تقارير الاستدامة. كما تقدم الدراسة نهجًا تجريبيًا لدعم هذه الادعاءات حول خدمات التأكيد المهني، وتقدم آثارًا عملية لشركات الممارسة العامة. يمكن للسياسات التنظيمية توظيف عقلية المديرين عند التعامل مع المشاريع، مع إدراك أن الثقة يمكن أن تؤثر على جودة النتائج. وفي الختام، يشير البحث إلى الحاجة إلى أطر ضمان متسقة ويشير إلى سبل بحث مستقبلية لمناقشة التأثيرات طويلة الأجل لأنواع مختلفة من خدمات الضمان، ودمج التقنيات الناشئة، وتحليل التكلفة والفائدة للمؤسسات الصغيرة والمتوسطة الحجم. ومن خلال إعداد تقارير أفضل عن الاستدامة، يهدف هذا البحث في نهاية المطاف إلى تعزيز الشفافية والمساءلة نحو ممارسات تجارية متفوقة.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

تفاصيل المقالة

كيفية الاقتباس
Yousif, K. و AL-Nuimi , B. (2024) "The Impact of The Professional Assurance Service on Improving Sustainability Performance Reports: An Analytical Study in The Viewpoint of Academics and CPAs in The Kurdistan Region, Iraq", مجلة جامعة كويه للعلوم الإنسانية والاجتماعية, 7(2), ص 530-543. doi: 10.14500/kujhss.v7n2y2024.pp530-543.
القسم
Articles
السيرة الشخصية للمؤلف

Kamaran Yousif، Department of Accounting , Faculty of Law, Political Science and Management, Soran University, Kurdistan Region, Iraq

Kamaran Ibrahim Yousif is an Assistant Lecturer in the Accounting Department at Soran University, where he contributes to the academic development of students in accounting and finance. With a master's degree in accounting, his expertise across key areas such as financial analysis, financial accounting, and auditing. Kamaran is keen to development a strong understanding of complex accounting and financial concepts and preparing students for the professional challenges in the fields of accounting and finance. In addition to teaching, he is actively involved in research, focusing on areas like accounting, finance, auditing and sustainability.

المراجع

Al-Shaer, H., Albitar, K., Hussainey, K., 2021. Creating sustainability reports that matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research 23, 738–763. https://doi.org/10.1108/JAAR-05-2021-0136

Amran, A., Ooi, S.K., 2014. Sustainability reporting: meeting stakeholder demands. Strategic Direction 30, 38–41. https://doi.org/10.1108/SD-03-2014-0035

Băndoi, A., Bocean, C.G., Baldo, M. Del, Mandache, L., Mănescu, L.G., Sitnikov, C.S., 2021. Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance. Sustainability 13, 1–20. https://doi.org/10.3390/SU13020940

Boiral, O., Heras-Saizarbitoria, I., 2020. Sustainability reporting assurance: Creating stakeholder accountability through hyperreality? J Clean Prod 243. https://doi.org/10.1016/J.JCLEPRO.2019.118596

Boiral, O., Heras-Saizarbitoria, I., Brotherton, M.C., 2019. Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective. Journal of Business Ethics 155, 703–721. https://doi.org/10.1007/S10551-017-3516-4/METRICS

Calabrese, A., Costa, R., Gastaldi, M., Levialdi Ghiron, N., Villazon Montalvan, R.A., 2021. Implications for Sustainable Development Goals: A framework to assess company disclosure in sustainability reporting. J Clean Prod 319. https://doi.org/10.1016/J.JCLEPRO.2021.128624

Channuntapipat, C., 2021. Can sustainability report assurance be a collaborative process and practice beyond the ritual of verification? Bus Strategy Environ 30, 775–786. https://doi.org/10.1002/BSE.2653

Channuntapipat, C., 2017. Assurance for service organizations: contextualizing accountability and trust. Managerial Auditing Journal 33, 340–359. https://doi.org/10.1108/MAJ-06-2017-1588

Dalessandro, C., Lovell, A., 2023. Sustaining Workers: The Influence of Environmental Sustainability on Employees’ Commitment to Work. Academy of Management Proceedings 2023. https://doi.org/10.5465/AMPROC.2023.13203

Ferreira de Araújo Lima, P., Crema, M., Verbano, C., 2020. Risk management in SMEs: A systematic literature review and future directions. European Management Journal 38, 78–94. https://doi.org/10.1016/J.EMJ.2019.06.005

HHbel, B., Scholz, H., 2019. Integrating sustainability risks in asset management: the role of ESG exposures and ESG ratings. Journal of Asset Management. https://doi.org/10.2139/SSRN.3091666

Hörisch, J., Schaltegger, S., Freeman, R.E., 2020. Integrating stakeholder theory and sustainability accounting: A conceptual synthesis. J Clean Prod 275. https://doi.org/10.1016/J.JCLEPRO.2020.124097

Kharel, S., Magar, S., Chaurasiya, N., Maharjan, S., Rijal, C.P., 2019. Transparency and Accountability in the Nepalese Corporate Sector: A Critical Assessment. Quest Journal of Management and Social Sciences 1, 1–25. https://doi.org/10.3126/QJMSS.V1I1.25972

Lokuwaduge, C.S.D.S., Heenetigala, K., 2017. Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study. Bus Strategy Environ 26, 438–450. https://doi.org/10.1002/BSE.1927

Lozano, R., Nummert, B., Ceulemans, K., 2016. Elucidating the relationship between Sustainability Reporting and Organizational Change Management for Sustainability. J Clean Prod 125, 168–188. https://doi.org/10.1016/J.JCLEPRO.2016.03.021

Madsen, D.Ø., Stenheim, T., 2022. Triple Bottom Line. Encyclopedia of Tourism Management and Marketing 36, 36–37. https://doi.org/10.4337/9781800377486.TRIPLE.BOTTOM.LINE

Manetti, G., Becatti, L., 2009. Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics 87, 289–298. https://doi.org/10.1007/S10551-008-9809-X

Martínez-Ferrero, J., García-Sánchez, I.M., Ruiz-Barbadillo, E., 2018. The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants. Bus Strategy Environ 27, 1181–1196. https://doi.org/10.1002/BSE.2061

Meseguer-Sánchez, V., Gálvez-Sánchez, F.J., López-Martínez, G., Molina-Moreno, V., 2021. Corporate Social Responsibility and Sustainability. A Bibliometric Analysis of Their Interrelations. Sustainability 2021, Vol. 13, Page 1636 13, 1636. https://doi.org/10.3390/SU13041636

Moreno-Luzon, M.D., Chams-Anturi, O., Escorcia-Caballero, J.P., 2018. Organizational Legitimacy and Stakeholder Trust in the Organization: A Feed-Forward Relationship. Organizational Legitimacy: Challenges and Opportunities for Businesses and Institutions 283–299. https://doi.org/10.1007/978-3-319-75990-6_18

O’Dwyer, B., 2011. The Case of Sustainability Assurance: Constructing a New Assurance Service. Accounting. https://doi.org/10.2139/SSRN.1742826

Osobajo, O.A., Oke, A., Lawani, A., Omotayo, T.S., Ndubuka-McCallum, N., Obi, L., 2022. Providing a Roadmap for the Future Research Agenda: A Bibliometric Literature Review of Sustainability Performance Reporting (SPR). Sustainability 14. https://doi.org/10.3390/SU14148523

Pizzi, S., Mastroleo, G., Venturelli, A., Caputo, F., 2023. The digitalization of sustainability reporting processes: A conceptual framework. Bus Strategy Environ 33, 1040–1050. https://doi.org/10.1002/BSE.3544

Ruiz-Barbadillo, E., Martínez-Ferrero, J., 2020. An empirical analysis of the effect of the joint provision of audit and sustainability assurance services on assurance quality. J Clean Prod 266, 121943. https://doi.org/10.1016/J.JCLEPRO.2020.121943

Saeed, M.A., Kersten, W., 2017. Supply chain sustainability performance indicators - a content analysis based on published standards and guidelines. Logistics Research 10. https://doi.org/10.23773/2017_12

Sarma, G.D., Choudhury, Dr.S., Bharadwaj, P., Sarma, M., 2024. Navigating Corporate Governance and Ethics: The Cornerstones of Sustainable Business Practices. Educational Administration: Theory and Practice. https://doi.org/10.53555/KUEY.V30I5.2889

Silva, S., Nuzum, A.K., Schaltegger, S., 2019. Stakeholder expectations on sustainability performance measurement and assessment. A systematic literature review. J Clean Prod 217, 204–215. https://doi.org/10.1016/J.JCLEPRO.2019.01.203

Sisaye, S., 2021. The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules. Journal of Business and Socio-economic Development 1, 5–23. https://doi.org/10.1108/JBSED-02-2021-0017

Thompson, E.K., Ashimwe, O., Buertey, S., Kim, S.Y., 2022. The value relevance of sustainability reporting: does assurance and the type of assurer matter? Sustainability Accounting, Management and Policy Journal 13, 858–877. https://doi.org/10.1108/SAMPJ-08-2021-0329Douglass, C.B. (1984). “toro muerto, vaca es”: An interpretation of the Spanish bullfight. American Ethnologist, 11, 242-258. Retrieved from http://www.jstor.org