... of risks generated. We also find evidence of the nature of cognitive diversity in multidisciplinary teams as assurance experts generate more unique risks associated with comparing the subject matter with suitable criteria than subject matter experts. This paper has benefited from useful comments...

...Sarah Kim; Wendy J. Green; Karla M. Johnstone SUMMARY We investigate how auditors respond to the discipline-specific expertise of team members in undertaking greenhouse gas (GHG) assurance. Assurors conduct these engagements using multidisciplinary teams containing varying technical expertise...