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Journal Articles

Accountants’ Views on Sustainability Reporting: A Generational Divide

Kathleen M. Bakarich, Marissa Hoffmann, Amanda S. Marcy, Patrick O’Brien
Journal: Current Issues in Auditing
Current Issues in Auditing (2023) 17 (1): A22–A35.
https://doi.org/10.2308/CIIA-2022-003
Published: 01 April 2023
..., USA. Editor’s note: Accepted by Denise Dickins. 28 01 2022 15 08 2022 16 08 2022 2023 sustainability accounting sustainability assurance corporate social responsibility financial reporting standards ESG generational divide I think investor appetite...
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Journal Articles

Expanding the Concept of Materiality to Environmental, Social, and Governance: Audit Issues and Implications

Lynn Turner, Thomas R. Weirich
Journal: Current Issues in Auditing
Current Issues in Auditing (2023) 17 (1): A50–A58.
https://doi.org/10.2308/CIIA-2022-010
Published: 01 April 2023
... 10 2022 18 10 2022 2023 materiality double materiality ESG audit issues Materiality is a fundamental concept used in and by various professions. Certainly, it is a well-established concept in both the accounting and legal professions ( Sommer 1975 ), but it is used...
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