Results 251 to 260 of about 4,421,459 (332)

ENVIRONMENTAL AUDIT

Mali Hukuk Dergisi
ABSTRACT In today’s world, environmental problems and the search for solutions to these problems are at the top of the agenda. Environmental inspection is one of the effective ways that can prevent the gradual growth of environmental problems throughout the world and provide an understanding of environmental protection ...
A. Ertürk
openaire   +2 more sources

Does media exposure and media legitimacy moderate the relationship between environmental audit committee and environmental disclosure quality?

Journal of Financial Reporting & Accounting, 2022
Purpose This study aims to examine the moderating effect of media exposure and media legitimacy on the environmental audit committee (EAC) regarding environmental disclosure quality as measured by voluntary and timely disclosure.
Anis Jarboui, Marwa Moalla
semanticscholar   +1 more source

Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia

Ilomata International Journal of Tax and Accounting
By employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust.
T. P. Nugrahanti, Shanti Lysandra
semanticscholar   +1 more source

The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers

International Journal of Auditing, 2023
We conducted 31 interviews with audit committee (AC) members, chief executive officers (CEOs), and chief audit executives (CAEs) to investigate the role of the internal audit function (IAF) in environmental, social, and governance (ESG) processes and ...
Romina Rakipi, G. D'Onza
semanticscholar   +1 more source

Integrated reporting, audit quality: presence of environmental auditing in an international context

European Business Review, 2023
Purpose This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality.
Abir Hichri
semanticscholar   +1 more source

Do media coverage and audit quality of US companies affect their Environmental, Social and Governance transparency?

Journal of Financial Reporting & Accounting, 2023
Purpose The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating effect of media coverage on the relationship between audit quality ...
Mouna Moalla, Saida Dammak
semanticscholar   +1 more source