Results 261 to 270 of about 4,421,459 (332)

Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China

Managerial Auditing Journal, 2023
Purpose Existing studies have shown that all kinds of audit risks greatly affect audit pricing for accounting firms. However, it is still unclear whether environmental risks caused by environmental violations lead to a high audit fee. This study aims to
Sheng Yao, Siyu Wei, Lining Chen
semanticscholar   +1 more source

Environmental audits: Proposed terminology

Environmental Monitoring and Assessment, 1987
This paper presents a review of the fast developing subject of environmental auditing with the authors proposing a series of definitions. Of particular concern is a move towards the development of an accepted vocabulary for environmental impact assessment, even though the international dimension of the subject makes this a difficult task.
P, Tomlinson, S F, Atkinson
openaire   +2 more sources

Environmental Audit in Integrated Audit System

2020
The niche of a narrow literature in the field inspires the core objective of this chapter which is to develop a coherent and eco-efficient outline for environmental audit in an integrated audit management system. The research paradigm is based on the stakeholder theory refined with Hart's vision of the entity based on natural resources in order to ...
Chirața Caraiani, Camelia I. Lungu, Cornelia Dascălu, Florian Colceag   +3 more
openaire   +1 more source

Effects of air environmental audit on reducing air pollutant emissions: evidence from China

Environmental science and pollution research international, 2023
Rong Ge, Yixuan Wang, Zhiyao Xu, Lu Yuan, Jiaxuan Zhu, Yizhe Su   +5 more
semanticscholar   +1 more source

Does environmental audit help to improve water quality? Evidence from the China National Environmental Monitoring Centre.

Science of the Total Environment, 2022
Z. Xu, Ying Dai, Wei Liu
semanticscholar   +1 more source

Certified Environmental Audits: A Proposal

Journal of Public Health Policy, 1987
ra_aG?jUST as Love Canal focused public attention on the T r hazards of toxic waste, the tragedy in Bhopal finally 9 2 ~~drew attention to the public health consequences of chronic mismanagement of environmental hazards. In the wake of this disaster, much thought has been devoted to ways of preventing the recurrence of such industrial accidents.
C, Levenstein, E, Eisen
openaire   +2 more sources

Environmental audits: A literature review

Environmental Monitoring and Assessment, 1987
This paper presents a literature review focused on predictive technique audits, one of the types of audit considered to have the greatest potential role in improving environmental impact assessment practice. The literature review is limited to US literature with the exception of a few UK audits, one undertaken by Tomlinson at the University of Aberdeen.
P, Tomlinson, S F, Atkinson
openaire   +2 more sources

The effect of the board of directors, audit committee, and institutional ownership on carbon disclosure quality: The moderating effect of environmental committee

Corporate Social Responsibility and Environmental Management
This study investigates the impact of the board of directors' effectiveness (BODEF), audit committee effectiveness (AUDEF), and institutional ownership (IO) on carbon disclosure quality (CDQ) and examines the moderating effect of the environmental ...
Abbas Abdelrahman Adam, Zalailah Salleh, Waleed M. Al‐ahdal, A. M. Hussien, M. Bajaher, S. Baatwah   +5 more
semanticscholar   +1 more source

Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia

Sustainability Accounting, Management and Policy Journal
Purpose Anecdotal evidence indicates the internal audit function may be crucial in supporting the implementation of ESG practices and reporting. However, thus far, no study has been empirically conducted to check how and why internal audit function might
M. Kolsi, Ahmad Al-Hiyari
semanticscholar   +1 more source

Environmental Auditing—Overview

Journal of Environmental Engineering, 1986
In the past, environmental control and compliance have been reactive, responding only to crises, violations, or excess discharges.
openaire   +1 more source