| Popis: |
This chapter chiefly explores the role of accountants in greenhouse gas (GHG) assurance process, especially in the absence of any existing or upcoming relevant assurance standards. In this regard, we critically discuss the characteristics and patterns of GHG emissions statements, motivation of getting such statements assured, and factors influencing the selection of accountants and/or scientists to certify those GHG statements. Unlike non-accounting background assurers, professional accountants enjoy a monopolistic power in financial audits. We argue that because of their experience with financial audits, the assurance market could be more lucrative for accountants, than for non-accountant assurers. |
