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SYNOPSIS The number of companies reporting their corporate sustainability (CS) activities has significantly increased over the last decade. The result being a wide variability in the types of activities being reported and the ways the information is presented. An unanswered question is whether the information being reported by companies following the Global Reporting Initiative (GRI) CS framework is of interest to arguably one of the primary stakeholder groups, customers. Our study seeks to fill this knowledge gap by comparing the content of CS reports to results from a large-scale consumer stakeholder survey. By performing factor analysis on stakeholder evaluation of the importance of CS activities, we find that consumers see different dimensions than those put forth by the GRI framework, thereby suggesting a disconnect between corporate sustainability reporting and stakeholder views and interests. Our results indicate that risk and compliance are dimensions of interest to customers, while the GRI economic dimension is not viewed as important. Additionally, a new dimension of social justice is the most important to consumer stakeholders. Furthermore, the study highlights particular activities within each factor that are most important to the consumer stakeholder group. This research has implications for preparers of sustainability reports and organizations, such as the GRI, that establish guidance for sustainability reporting.

Prior research has extensively studied information technology (IT) usage by applying well-established theories. While this research stream has yielded rich insights into the enablers of IT usage, less attention has been paid to inhibitors of IT usage. The purpose of this study is to investigate the enablers and inhibitors of generalized audit software (GAS) usage. Our research model, based on the dual factor theory, postulates that inhibitors such as system problems and perceived threat, in addition to enablers such as perceived usefulness and perceived ease of use, affect GAS usage. Based on a sample of 285 internal and external auditors, our results suggest that, after controlling for mandatory GAS usage, perceived threat negatively influences usage and perceived usefulness, whereas the system problems construct negatively influences perceived usefulness and perceived ease of use. Furthermore, our findings indicate that the effect of system problems is fully mediated by perceived usefulness and perceived ease of use, whereas the effect of perceived threat is partially mediated by perceived usefulness. Finally, our results indicate that the effect of perceived threat on GAS usage is stronger for internal auditors than external auditors, suggesting that the effect of inhibitors can vary by position. Overall, our results make important contributions to practice, as well as to research on GAS usage and the dual factor theory.

Purpose As technology integration in auditing continues to grow, it is important to understand how auditors perceive connections between use of generalized audit software (GAS) and audit benefits. Design/methodology/approach The DeLone and McLean information systems success model (2003) is adapted with audit-related uses of GAS as antecedents to information quality. Survey data on 188 current users of GAS, who are financial and IT auditors, is analyzed with partial least squares method. Findings For financial auditors, detecting material misstatements antecedent is the only significant indicator of information quality for GAS. For IT auditors, detecting control deficiencies and fraud significantly impacts information quality. Information quality influences use for both auditors; however, it only influences satisfaction with GAS for financial auditors. System quality impacts GAS satisfaction for only IT auditors and has no impact on GAS use for either type of auditor. Service quality influences use of GAS for financial, but not IT auditors. For both groups, service quality has no impact on satisfaction with GAS, and GAS use and satisfaction with GAS positively increases their perceptions of audit benefits. Originality/value Financial and IT auditors who use GAS are both focused on matching GAS use with their primary audit objectives. Results suggest that as GAS use increases, system quality may be important to satisfaction. Training should first focus on the usefulness of GAS to the audit to increase extent of use. Lastly, the more auditors use GAS and are satisfied with it, the greater their perception GAS contributing directly to benefit the audit.

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