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An investigation of TBL report assurance statements: Australian evidence


Deegan, C and Cooper, BJ and Shelley, M, An investigation of TBL report assurance statements: Australian evidence, Australian Accounting Review, 16, (39) pp. 2-18. ISSN 1035-6908 (2006) [Refereed Article]

Copyright Statement

Copyright 2006 CPA Australia

DOI: doi:10.1111/j.1835-2561.2006.tb00355.x


This study investigates current practice relating to the provision of triple bottom line (TBL) report assurance statements. In undertaking the analysis, a database was constructed of companies that have released TBL reports accompanied by third‐party assurance statements. The results of the research show that in Australia there is great variability in the contents of TBL assurance statements. Arguably, the great variation in practice raises questions about the usefulness, or "value‐add", of TBL report assurance statements.

Item Details

Item Type:Refereed Article
Keywords:TBL report assurance, Australia
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138458
Year Published:2006
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-06-17

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