Belen Fernandez-Feijoo, Silvia Romero and Silvia Ruiz Blanco
This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional…
Abstract
Purpose
This paper uses institutional theory to analyze the structure of the sustainability assurance market (SAM) at a global level. The purpose of this paper is to determine if regional differences affect industry specialization in this market.
Design/methodology/approach
Using a sample of 3,657 sustainability reports (SRs) with assurance statements, the authors study the global and regional specialization of assurers by breaking down the sample into three main regions. The authors approach industry specialization using previous methodologies applied to the financial audit market, and explain differences statistically significant among regions.
Findings
The authors find different industry specialists depending on the geographical region in which the audit firm is located. The Europe, Middle Eastern and Africa region has the highest number of industry specialists and the Asia-Pacific region the lowest. Notwithstanding the global participation of Big 4 firms, assurance specialization depends on the country where the company is located.
Research limitations/implications
The paper reveals the need to include regional differences in the analysis of the SAM at the international level.
Practical implications
The study shows an in-depth study of the SAM that may be useful for assurers, to decide strategic actions in industries and countries and for regulators, to control the risk of monopolistic/oligopolistic markets.
Originality/value
The study presents a novel approach to the analysis of the assurance market for SRs, by studying it from the supply point of view. The analysis provides a measure of specialization that may help understand the structure of the SAM.
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Ismael García-Cedillo, Silvia Romero-Contreras and Todd V. Fletcher
This chapter is a presentation of Mexico’s efforts in advancing inclusive education as a vehicle to provide children with special needs a quality and equitable education. It…
Abstract
This chapter is a presentation of Mexico’s efforts in advancing inclusive education as a vehicle to provide children with special needs a quality and equitable education. It provides a detailed description of the development, realignment of educational practices, and polices necessary to allow inclusive education to succeed. The chapter begins with the origins of special education in Mexico via four stages. Next, the chapter provides a comprehensive classification of disability and the prevalence rates in Mexico. Then, the chapter delineates legislation and public policy that are essential components in providing a quality and equitable special education system. Next, a comprehensive description of special education intervention models follows along with how these models are incorporated in current teacher preparation endeavors. The chapter concludes with a summary of the progress that Mexico has attained in moving toward inclusive education as well as challenges to inclusive education.
Silvia Romero-Contreras and Ismael García-Cedillo
Mexico is a large, culturally and linguistically diverse country. More than half of its population lives below the poverty line, a fifth is of indigenous origin, and 5% have a…
Abstract
Mexico is a large, culturally and linguistically diverse country. More than half of its population lives below the poverty line, a fifth is of indigenous origin, and 5% have a disability. This chapter offers a brief description of the general characteristics of the country and the legislative changes toward inclusion and presents the status and progress toward the 2030 Agenda educational goals toward inclusive education. Although efforts have been made to improve the quality of education and inclusion, the country's complexities: poverty, cultural diversity, and political adjustments, among others, have held back progress, as will be explained in this chapter.
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Ismael García-Cedillo and Silvia Romero-Contreras
This chapter presents an overview of the main structural challenges facing the Latin American region, as well as the characteristics of its education systems, to provide a…
Abstract
This chapter presents an overview of the main structural challenges facing the Latin American region, as well as the characteristics of its education systems, to provide a contextual framework for the theme of this book, intercultural and inclusive education.
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Silvia Romero, Belen Fernandez-Feijoo and Silvia Ruiz
The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests…
Abstract
Purpose
The purpose of this paper is to investigate how users perceive the quality of the assurance statement (AS) for sustainability reports (SR). As a complement, the paper also tests the validity of a previous model by evaluating whether the results of its statement of quality agree with the users’ perceptions.
Design/methodology/approach
A survey was conducted among 253 master-level business students and advanced undergraduate accounting students in two countries, Spain and the USA, as a proxy for users of SR. To capture their perceptions of quality, the participants were asked to evaluate a measure of quality based on previous research. A measure of quality developed previously was also tested.
Findings
An agreement between the students’ perception and the quality measure tested was found. This paper also encounters differences in perception between participants in the two countries studied as well as between accounting and non-accounting students.
Practical implications
The results have implications for regulators. In fact, the reform of ISAE3000 (IFAC) deals with the reporting quality.
Originality/value
This paper covers two gaps, quality of AS and business students’ approach toward social responsibility, by looking at how users–students perceive AS quality. The validation of a model to assess the quality of SR adds value to the existing literature in the field.
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Miklos A. Vasarhelyi and Silvia Romero
The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major…
Abstract
Purpose
The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor usage of technology benefiting from a unique opportunity of reviewing a large CPA firm's audit work papers and interviewing their audit staff to examine the following questions: are auditors using the available technological tools? What are the difficulties they face in using these tools? Are there mediators to enhance usability? Why and what circumstances surround their absence?
Design/methodology/approach
The authors use a cross-sectional, case-based field study comparing four engagements in a major audit firm.
Findings
This paper concludes that the characteristics of the audit team largely determine the levels of technology utilization. Furthermore, the integration of technology support teams and auditors may improve usability, and, consequently, increase technology adoption.
Research limitations/implications
The paper includes information about four audit engagements. Given that audit firms have different cultures, practices and employee competencies, and hence emphasize the use of technology to varying degrees, it would be desirable to expand this study to reflect these variations.
Practical implications
The paper presents a discussion of the reasons why auditors do not fully use technology and provide tools to increase its usability.
Originality/value
The paper benefits from a unique opportunity of interviewing audit teams of a large firm, as well as through reviewing their work papers.
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Paula Tapia Silva, Patricia Soto de la Cruz and Yarela Muñoz López
Over the last decade, the discourse of inclusive early childhood education has been actively promoted in Chile. However, the implementation of appropriate models has been slow and…
Abstract
Over the last decade, the discourse of inclusive early childhood education has been actively promoted in Chile. However, the implementation of appropriate models has been slow and challenging. The purpose of this study is to assess users' perceptions of the inclusive service they received in an early childhood education centre. In addition, it seeks to obtain the ex-post perspective of the education professionals who participated in this intervention, with the aim of providing information for similar proposals in the future. This study explores the fundamental characteristics of the implementation of the inclusive-ecological model in a kindergarten located in a vulnerable area of the city of Santiago, analysing the results of an opinion survey of families and the testimony of educational agents. The research findings suggest a positive perception by family members and neighbours with respect to people with disabilities; they also underline the importance of continuous training of educational staff and collaboration in networks, and show that the model implemented had a favourable impact on the early detection of educational support needs.
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Although the Sarbanes Oxley Act (SOX) has introduced rules to avoid auditor independence impairment, there are still issues that are not sufficiently solved. The purpose of this…
Abstract
Purpose
Although the Sarbanes Oxley Act (SOX) has introduced rules to avoid auditor independence impairment, there are still issues that are not sufficiently solved. The purpose of this paper is to discuss the problems of auditor independence that arise by auditors being hired and paid by the auditee, and by SOX requiring rotation of only the lead audit partner.
Design/methodology/approach
The paper takes the form of a discussion paper, exploring alternatives to overcome the mentioned issues of independence.
Findings
The paper presents an alternative where auditors are hired and paid by an external third party. Besides this change, it also proposes a quality control system including the extension of the CPE program. A private entity in representation of the investors (e.g. Stock exchange) and an oversight board (e.g. PCAOB) as alternatives to hire, pay and control audit quality are discussed.
Practical implications
This paper has implications for regulators, since it presents a new alternative for hiring and paying auditors that requires an active involvement of an independent third party. It also has implications for professional bodies by increasing their participation in monitoring and training its members.
Originality/value
The paper presents an original alternative for avoiding independence issues derived by auditors being hired and paid by the auditee, and opens a discussion in a new solution to an old problem.
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Lady Meléndez Rodríguez, Rocío Deliyore Vega and Mario Segura Castillo
Currently, schools are not born inclusive, and teachers report feeling that this approach is alien to their practical possibilities, so they constantly ask for training on the…
Abstract
Currently, schools are not born inclusive, and teachers report feeling that this approach is alien to their practical possibilities, so they constantly ask for training on the subject. However, this training is hardly transferred to the school. This chapter has therefore set out to analyse how training bodies in Costa Rica are doing, and how much of this effort is permeating the educational culture. The methodologies applied were studied, as well as the background of good practices, with the final intention of guiding more effective training to make inclusion a sine qua non condition of being a school.