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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

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 hypothesis is linked to the research model (Hint: the model includes several variables which you can trace in the hypothesis)

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