Qualitative analysis
The first research objective is addressed through analysing stakeholder responses to the open-ended questions in the first half of Section 4. Stakeholders indicated whether they used CSD assurance. If they did, they would be asked to indicate the form of assurance they preferred. Stakeholders were provided with prompts indicating the type of CSD assurance providers that are most commonly used (O’Dwyer and Owen, 2005, 2007).