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: Epistemology Methodology Methods