Guiding best practice or legitimating current practice? An examination of AGS-1010 on the consideration of environmental matters in the audit of a financial report

The primary aim of this paper is to report interview evidence on one aspect of a doctoral work in-progress which covers the consideration of environmental in the audit of a financial report. This study particularly considers whether AGS-1010: The consideration of environmental matters in the audit of a financial report is guiding best practice or legitimating current practice. This research study, undertaken in the context of AGS-1010, has not been researched before, thus it contributes to the literature on environmental matters from an audit perspective. It also provides substantial evidence in support of AGS-1010 as a ‘symbolic ceremonial conformity’ legitimation strategy (Ashforth & Gibbs, 1990).