This thesis investigates the effectiveness of communication between assurors and assurance report users, and the role that assurance reports play in this process. It comprises two behavioural experiments undertaken in the context of: (i) wording changes to the audit report (developed product) using shareholders as participants; and (ii) the role of assurance and type of assurance provider for corporate social responsibility reporting (evolving product), using financial analysts as participants. In both studies effectiveness of communication is examined in terms of report users?? perceptions and investment decision-making. The theoretical framework used in these studies is adapted from a communications model developed by Shannon and Weaver (1949), and supplemented by psychology research focused on source credibility (Birnbaum and Stegner, 1979). Two key elements of the communication process are recognised; the: (i) message transmitted; and (ii) source of the message. The first element is considered in the first experiment; the second element in the second study. Useful feedback is provided to standard-setters. From the first study, report users?? perceptions are not impacted by changes to the wording of the audit report. However, in the second experiment they are affected by differences in the source of the message. In terms of trustworthiness, financial analysts perceive the credibility of the source of corporate social responsibility information to be significantly greater when assured. For a company in an industry with stronger incentives to report positive corporate social responsibility information, they perceive the credibility (trustworthiness, overall credibility) of the source of the information to be significantly greater when assured. They also discern differences between types of assuror whereby the credibility (trustworthiness, expertise, overall credibility) of the source of information is perceived to be greater when assured by a professional accountant than a sustainability expert. A contribution of these experiments is the analysis of report users?? investment decision-making, as well as their perceptions. Differences in the message and source of the message for assurance reporting have no impact on report users?? investment decisions. Differences in characteristics of report users (familiarity with reports, extent to which reports are understandable) appear to impact report users?? perceptions and merits further examination.

The collapse of WorldCom (USA 2002), Enron (USA 2001), Exxon Valdez (USA 1989) and Union Carbide (India 1984) has inevitably invited tighter scrutiny from the public on unethical business practices. In order to be competitive in today's market economy, businesses need to be socially responsible and sensitive to the interests of various stakeholders, including the environment and society in general. / A study of senior managers' perceptions of CSR is vital as they are the most influential people in an organization, possessing the requisite power and resources to achieve its expectations. The petrochemical industry is chosen in this study due to its highly environmentally sensitive nature. In this research project, the CSR perceptions of senior managers in the petrochemical industry in Malaysia are examined from the perspectives of their demographic attributes, specific organizational characteristics and organizational culture. The main objectives are to study the CSR perceptions of senior of senior managers in the Malaysian petrochemical industry, to analyse the complex relationships among the moderating variables and CSR perceptions, as well as study the relationships among the four types of responsibilities of Carroll's (1979) CSR construct. Multivariate analysis, namely MANOVER, is used to analyse the complex relationships among senior managers' CSR perceptions, their demographic attributes, organizational characteristics and organizational culture. / The research findings indicate that there are simultaneous relationships among the variables correlated with the CSR perceptions of senior managers. These findings can provide useful guidelines in formulating organisational CSR policies, and human resource recruitment policy, as well as in designing training programs to increase CSR awareness among the employees. The CSR perceptions of the senior managers surveyed support Carroll's (1979) CSR model that the economic and legal responsibilities are viewed as more important than ethical and discretionary responsibilities. The relationships among the four types of responsibilities are also found to be consistent with the literature. Content analysis is used to supplement the quantitative analysis to give an overview of CSR in the Malaysian petrochemical industry by understanding the organisational culture pertaining to CSR. It is important to note that all participating companies are committed to being socially responsible in protecting the environment, despite the different levels of emphasis given in their organisational documents. / Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2007

This thesis investigates the effectiveness of communication between assurors and assurance report users, and the role that assurance reports play in this process. It comprises two behavioural experiments undertaken in the context of: (i) wording changes to the audit report (developed product) using shareholders as participants; and (ii) the role of assurance and type of assurance provider for corporate social responsibility reporting (evolving product), using financial analysts as participants. In both studies effectiveness of communication is examined in terms of report users?? perceptions and investment decision-making. The theoretical framework used in these studies is adapted from a communications model developed by Shannon and Weaver (1949), and supplemented by psychology research focused on source credibility (Birnbaum and Stegner, 1979). Two key elements of the communication process are recognised; the: (i) message transmitted; and (ii) source of the message. The first element is considered in the first experiment; the second element in the second study. Useful feedback is provided to standard-setters. From the first study, report users?? perceptions are not impacted by changes to the wording of the audit report. However, in the second experiment they are affected by differences in the source of the message. In terms of trustworthiness, financial analysts perceive the credibility of the source of corporate social responsibility information to be significantly greater when assured. For a company in an industry with stronger incentives to report positive corporate social responsibility information, they perceive the credibility (trustworthiness, overall credibility) of the source of the information to be significantly greater when assured. They also discern differences between types of assuror whereby the credibility (trustworthiness, expertise, overall credibility) of the source of information is perceived to be greater when assured by a professional accountant than a sustainability expert. A contribution of these experiments is the analysis of report users?? investment decision-making, as well as their perceptions. Differences in the message and source of the message for assurance reporting have no impact on report users?? investment decisions. Differences in characteristics of report users (familiarity with reports, extent to which reports are understandable) appear to impact report users?? perceptions and merits further examination.

Thesis (PhD) - Australian Graduate School of Entrepreneurship, Faculty of Business and Enterprise, Swinburne University of Technology, 2006. / This thesis is submitted in fulfillment of the requirements for the degree Doctor of Philosophy, Australian Graduate School of Entrepreneurship, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 213-231).

Thesis (Ph.D.)--Fielding Institute, 1997. / Includes bibliographical references (leaves 186-199).

Thesis (M.A.)--Dalhousie University (Canada), 2007. / Includes bibliographical references.

Thesis (Ph.D.)--The University of Texas at Austin, 2006. / Adviser: Patricia A. Stout. Includes bibliographical references.

Thesis (Ph.D.)--Michigan State University. Communication Arts and Sciences - Mass Media, 2008. / Title from PDF t.p. (viewed on Mar. 30, 2009]) Includes bibliographical references (p. 130-141). Also issued in print.

Thesis (M.A.)--University of Waikato, 2008. / Title from PDF cover (viewed February 24, 2009) Includes bibliographical references (p. 118-120)

Thesis (MPhil)--University of Stellenbosch, 2007. / Bibliography. Also available via the Internet.