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The Case of Sustainability Assurance: Constructing a New Assurance Service

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  • Accepted by Yves Gendron. An earlier version of this paper was presented at the 2010 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants. This paper has benefited from the helpful comments of Shannon Anderson, Roel Boomsma, Mary Canning, Wai Fong Chua, Jesse Dillard, Mahmoud Ezzamel, Clinton Free, Yves Gendron, Georgios Georgakopoulos, Mike Gibbins, James Hazelton, Reggy Hooghiemstra, Chris Humphrey, Thomas Riise Johansen, Nonna Martinov-Bennie, Hugh McBride, John Roberts, Vaughan Radcliffe, Steve Salterio, and Marc Wouters. Highly helpful comments were also received from two anonymous reviewers, a reviewer for the 6th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference at the University of Sydney, and participants at: the 12th Alternative Accounts Conference and Workshop, Schulich School of Business, Toronto; the University of Sydney Discipline of Accounting research seminar series; the 6th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference at the University of Sydney; the 10th Seminar of the Research Centre of Accounting and Control Change (RACC) at the Open University, Eindhoven; the 25th anniversary Contemporary Accounting Research conference hosted by Queen’s University in Kingston; and the Royal Holloway, University of London, Accounting, Finance and Economics research seminar series. The author would also like to gratefully acknowledge the assistance of the interviewees who participated in the study.

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