INVESTIGATION OF THE EFFECT OF ASSURANCE AUDIT ON THE RELIABILITY OF THE SUSTAINABILITY REPORTS


Sultankhanova G., YANIK S. S.

JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, vol.8, no.3, pp.1253-1278, 2021 (Peer-Reviewed Journal) identifier

  • Publication Type: Article / Article
  • Volume: 8 Issue: 3
  • Publication Date: 2021
  • Doi Number: 10.30798/makuiibf.795586
  • Journal Name: JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
  • Journal Indexes: Emerging Sources Citation Index
  • Page Numbers: pp.1253-1278
  • Keywords: Sustainability Report, Assurance Audit, Assurance Report, NONFINANCIAL DISCLOSURE, DETERMINANTS

Abstract

In this study, it has been aimed to determine by regression analysis the effect of the weight given to the information in the sustainability report on the requirement to pass the assurance audit. One of the primary data collection methods used in the collection of research data is the survey method, and the collection of data is obtained through face-to-face interviews. Within the scope of the study, 52 faculty members, 111 graduate and doctoral students in the field of accounting finance at universities in Ankara, 180 auditors working in the audit company operating in Ankara. Regression analysis was used to investigate the effect of the information contained in the stability report, the need for safety checks and the resulting analysis; it was found that the sustainability report of most teachers indicated that they wanted them to pass a safety check when the focus was on social information. In the sustainability report for graduate and doctoral students, it was revealed that they wish to undergo an assurance audit when the most emphasis is placed on economic information. It has been determined that the sustainability report for professionals is primarily affected by environmental information passing through the assurance audit.