Location
Bld 67.201
Start Date
3-12-2012 2:00 PM
End Date
3-12-2012 2:30 PM
Description
Purpose: This study investigates the key factors that influence preparers, users and assurers perceptions of greenhouse gas (GHG) assurer quality. Design/methodology/approach: A survey questionnaire was completed by 53 participants, including all three parties to the GHG assurance relationship (preparers, users and assurers of GHG emissions reports) who rated the importance of 34 factors to their perception of assurer quality. Consistent with prior financial statement audit quality research, the factors assessed quality along three dimensions, assurance firm factors, assurance team leader factors and assurance team factors. Findings: Results indicate that perceptions of assurer quality in the GHG setting, is primarily influenced by the ethics and integrity of the assurer as well as the assurance, GHG emissions and regulatory knowledge of the assurance team leader and the assurance team. Less importance was placed on the experience and industry specific knowledge of the assurer and on the degree of communication between the assurer and the client. It is also found that the factors influencing the perception of GHG assurance provider quality differ between preparers, users and assurers.
Factors that Influence GHG Assurance Provider Quality Perceptions
Bld 67.201
Purpose: This study investigates the key factors that influence preparers, users and assurers perceptions of greenhouse gas (GHG) assurer quality. Design/methodology/approach: A survey questionnaire was completed by 53 participants, including all three parties to the GHG assurance relationship (preparers, users and assurers of GHG emissions reports) who rated the importance of 34 factors to their perception of assurer quality. Consistent with prior financial statement audit quality research, the factors assessed quality along three dimensions, assurance firm factors, assurance team leader factors and assurance team factors. Findings: Results indicate that perceptions of assurer quality in the GHG setting, is primarily influenced by the ethics and integrity of the assurer as well as the assurance, GHG emissions and regulatory knowledge of the assurance team leader and the assurance team. Less importance was placed on the experience and industry specific knowledge of the assurer and on the degree of communication between the assurer and the client. It is also found that the factors influencing the perception of GHG assurance provider quality differ between preparers, users and assurers.