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 Hla or H1b 1 2 3 Briefly outline how the authors developed the hypothesis from prior studies and/or theories (Hint: look at the literature review) Briefly outline how the hypothesis is linked to the research model (Hint: the model includes several variables which you can trace in the hypothesis) Identify the total number of sustainability reports included in the study and the break- down by industry. Summarise the authors' conclusion about the hypothesis and explain the extent to which those findings can be generalized (i.e. applied elsewhere). 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 4. 5