Research-Thesis: Enhancing Corporate Governance for Sustainable Auditing: Strategies for Promoting Transparency and Accountability.

Abstract

Corporate governance stands as a cornerstone in the realm of auditing practices, particularly when it comes to sustainability. This master thesis proposal embarks on a journey to explore the nexus between corporate governance and sustainable auditing, aiming to uncover strategies that bolster transparency and accountability within auditing processes. By delving into existing research, the literature review will scrutinize the intricate relationship between corporate governance and sustainable auditing, shedding light on how governance frameworks influence transparency, accountability, and ethical conduct within organizations. Drawing insights from scholars such as Adams and Simnett (2011), whose emphasis on integrated reporting underscores the transformative potential of governance reforms, and Stubbs and Higgins (2014), who delve into the internal mechanisms catalyzed by integrated reporting, the study aims to analyze established practices and emerging trends in corporate governance tailored specifically for sustainable auditing. With a clear focus on enhancing transparency and accountability, this study endeavors to investigate the efficacy of various corporate governance mechanisms, as highlighted by Cho et al. (2015), in shaping the quality and reliability of sustainability disclosures and audits. Furthermore, the research by Lozano and Huisingh (2011) offers valuable insights into the challenges and opportunities inherent in integrating economic, environmental, and social aspects into corporate reporting practices, providing a nuanced understanding of governance's role in sustainability reporting. Ultimately, by assessing the impact of these strategies on stakeholder trust and confidence, this research aspires to contribute valuable insights to the realm of sustainability reporting and auditing, paving the way for more robust and impactful practices in the future.