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dc.contributor.authorFraser, Ianen_UK
dc.contributor.authorHenry, Williamen_UK
dc.description.abstractThis short publication is intended to provide a readily accessible and non-technical summary of the first stage of a major research project supported by The Institute of Chartered Accountants (ICAS) and the Scottish Accountancy Trust for Education and Research (SATER) on the future of external assurance. Those interested can obtain a much fuller account from the ICAS monograph (Fraser et al., 2010) on the research which is being published concurrently with this summary (download at: The two principal issues with which the project is concerned are: first, the provision of external assurance on management commentary and other narrative corporate reports and, second, perceptions regarding the usefulness of audit reports and the robustness of contemporary external assurance. This report covers the views of professional and private investors, as well as other users, on the issues; the second stage, presently in progress, deals with those of auditors; a possible third stage will investigate the perspectives of key corporate players, both executives and non-executives.en_UK
dc.publisherThe Institute of Chartered Accountants of Scotlanden_UK
dc.relationFraser I & Henry W (2010) Meeting the needs? User views on external assurance and management commentary: Research summary report. Institute of Chartered Accountants of Scotland (ICAS). The Institute of Chartered Accountants of Scotland.
dc.rightsThe publisher has granted permission for use of this work in this Repository. Published by The Institute of Chartered Accountants of Scotland (ICAS). Available at:
dc.titleMeeting the needs? User views on external assurance and management commentary: Research summary reporten_UK
dc.typeResearch Reporten_UK
dc.contributor.sponsorInstitute of Chartered Accountants of Scotland (ICAS)en_UK
dc.type.statusVoR - Version of Recorden_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationGlasgow Caledonian Universityen_UK
rioxxterms.typeTechnical Reporten_UK
local.rioxx.authorFraser, Ian|en_UK
local.rioxx.authorHenry, William|en_UK
local.rioxx.projectInternal Project|University of Stirling|
Appears in Collections:Accounting and Finance Research Reports

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