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Audit
Assurance - Ruiz-Barbadillo, 2020
| Question | Answer |
|---|---|
| main tradeoff | between knowledge spillover and economic dependence |
| when does tradeoff arise | when audit and sustainability assurance given by the same provider |
| industry specialisation increases | providers knowledge of provision of assurance quality |
| presence of knowledge spillover and impact on quality increases when | firm offering audit and sustainability assurance is an industry specialist |
| diversity of assurance providers | doesnt allow same specific knowledge about social and environmental issues |
| heterogenity in methods/ models/ techniques because of | lack of generally accepted standards |
| what impact is management influence having on the market | growing distrust and lack of credibility of the assurances |
| knowledge required by assurors | varies across industries |