Business Commons^™

The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report, Mark D. Sheldon, J. Gregory Jenkins

2020 Faculty Bibliography

Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States. Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm. Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …

The Influence Of Firm Performance And (Level Of) Assurance On The Believability Of Management’S Environmental Report., Mark D. Sheldon, J. Gregory Jenkins

2020 Faculty Bibliography

Purpose – This study empirically examines perceptions of environmental report believability based on a firm’s relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States.

Design/methodology/approach – The paper uses a 2 3 3 between-subjects experiment to identify differences in 153 non-expert environmental report users’ perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm.

Findings – Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as …