Discovery Projects - Grant ID: DP230102083

Funding Activity

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Funded Activity Summary

Evaluating innovative assurance practices for sustainability reporting. While entities are today accountable for and report on a broader range of social and environmental issues, such enhanced reporting must be credible to be relied upon. Evaluating settings where innovative credibility-enhancing mechanisms are proposed or disclosed, this project aims to explore the efficacy of these evolving mechanisms and their impact on information quality and users. This project is expected to make significant contributions in identifying and evaluating best practice credibility-enhancing techniques and informing policy and standard-setting options in Australia and overseas. The benefits include higher quality and more reliable disclosures resulting in better resource allocation decisions and informed policy determinations.

Funded Activity Details

Start Date: 05-2023

End Date: 04-2026

Funding Scheme: Discovery Projects

Funding Amount: $286,362.00

Funder: Australian Research Council

Research Topics

ANZSRC Field of Research (FoR)

Auditing and accountability | Accounting auditing and accountability

ANZSRC Socio-Economic Objective (SEO)