Week 3 Tutorial Question
Refer to Godfrey Chapter 2
PART A
Questions: 5, 8,13, 14 (from Godfrey textbook)
PART B
Review the article “Assurance on Sustainability Reports: An International Comparison” by
Simnett et al. published in The Accounting Review; Volume 84, Issue.3, (May 2009): pages 937-
967.
Choose either hypothesis H1a or H1b
1 Briefly outline how the authors developed the hypothesis from prior studies and/or
theories
(Hint: look at the literature review)
2 Briefly outline how the hypothesis is linked to the research model
(Hint: the model includes several variables which you can trace in the hypothesis)
3 Identify the total number of sustainability reports included in the study and the break-
down by industry.
4 Summarise the authors’ conclusion about the hypothesis and explain the extent to
which those findings can be generalized (i.e. applied elsewhere).
5 Imagine you are designing a naturalistic/interpretive study on the assurance of
sustainability reports. Briefly outline how you would do that in terms of:
a) Epistemology
b) Methodology
c) Methods
[Students can refer to Dr. Rika’s Week 2 Lecture 2 video available on moodle]